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SB4 • 2026

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Budget Children Education Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Senator Ryan Mishler
Last action
2026-03-05
Official status
Enrolled Senate Bill (S)
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details on funding sources for additional studies or analyses.

Indiana Taxation Changes

This act changes how Indiana handles fiscal impacts of executive orders, rule publishing costs, and funding for education and community mental health services.

What This Bill Does

  • Requires the legislative agency to analyze the cost of all governor's executive orders within a week.
  • Limits publishing rules with high costs unless reviewed by the budget committee.
  • Expands the Pokagon Indiana Education Fund to support both public and private schools.
  • Changes how community mental health centers are funded and reported, effective July 1, 2028.
  • Urges a study on court fees and fines.

Who It Names or Affects

  • The governor's office
  • Community mental health centers in Indiana
  • Educational institutions in Indiana

Terms To Know

Executive Order
A directive issued by the governor that has the force of law.
Fiscal Impact Analysis
An analysis done to understand how much money a new rule or order will cost.

Limits and Unknowns

  • The bill does not specify who pays for the additional studies and analyses.
  • Some parts of the act take effect in July 2028, while others are immediate.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

SB0004.03.ENGS.AMH38

Committee Engrossed Senate Bill (H) • Representative Craig Snow

Filed

Plain English: This amendment deals with various financial issues related to the Indiana Code concerning taxation.

  • The amendment makes changes to the Indiana tax code, but does not specify what those changes are in plain terms.
  • The official text is too vague and technical to explain specific changes clearly.
SB0004.03.ENGS.AMH10

Committee Engrossed Senate Bill (H) • Representative Jeffrey Thompson

Filed

Plain English: This amendment adds a new section to the Indiana Code related to home and community-based services waivers.

  • Adds a new section to the Indiana Code concerning home and community-based services waivers.
  • The official text does not provide details about what specific changes or additions this amendment will make within the new section of the code, making it hard to explain further concrete changes.
SB0004.01.INTR.AMS02

Committee Introduced Senate Bill (S) • Senator Ryan Mishler

Filed

Plain English: This amendment changes how Indiana handles funding for the Child Care and Development Fund (CCDF).

  • Adds new rules about how CCDF funds are used in Indiana.
  • The official text does not provide specific details on what these new rules will be.
  • It is unclear exactly how this amendment will affect current CCDF funding practices without more information.
SB0004.01.INTR.AMS05

Committee Introduced Senate Bill (S) • Senator Chris Garten

Filed

Plain English: This amendment makes various unspecified changes to the Indiana Code concerning taxation.

  • The exact nature of the changes is not specified in the provided text.
  • The official text does not provide specific details about what changes are being made, making it impossible to describe the concrete effects.
SB0004.04.COMH.AMH001

Filed Senate Bill (H) • Representative Edward DeLaney

Passed

Plain English: This amendment does not provide specific details about changes to the Indiana Code concerning taxation.

  • The official text of the amendment does not include any detailed information about what changes it proposes to make to the Indiana Code.
SB0004.04.COMH.AMH002

Filed Senate Bill (H) • Representative Edward DeLaney

Failed

Plain English: This amendment aims to modify the Indiana Code regarding taxation but does not provide specific details on what changes it intends to make.

  • The official text of the amendment is incomplete and does not specify any concrete changes, making it impossible to explain its effects.
SB0004.04.COMH.AMH003

Filed Senate Bill (H) • Representative Edward DeLaney

Failed

Plain English: This amendment aims to modify the Indiana Code regarding taxation but does not provide specific details about what changes it intends to make.

  • The official text of the amendment is incomplete and does not specify any concrete changes, making it impossible to explain its effects.
SB0004.04.COMH.AMH004

Filed Senate Bill (H) • Representative Chris Campbell

Withdrawn

Plain English: This amendment, proposed by Representative Chris Campbell, was withdrawn and does not provide specific details about changes to the Indiana Code concerning taxation.

  • The official text of the amendment is incomplete and does not specify any concrete changes or limits.
SB0004.04.COMH.AMH005

Filed Senate Bill (H) • Representative Carey Hamilton

X

Plain English: This amendment proposes to change the Indiana Code regarding taxation, but does not provide specific details about what changes are being suggested.

  • The exact nature of the proposed changes is unclear from the provided text.
  • The official amendment text does not specify any concrete changes or updates to the Indiana Code concerning taxation.
SB0004.04.COMH.AMH006

Filed Senate Bill (H) • Representative Elizabeth Rowray

Passed

Plain English: This amendment changes the Indiana Code regarding taxation but does not provide specific details about what exactly is being amended.

  • The amendment modifies the Indiana Code concerning taxation, though it does not specify which part of the code or how it will be changed.
  • The official text provided does not give enough information to explain the exact changes made by this amendment.
SB0004.04.COMH.AMH007

Filed Senate Bill (H) • Representative Andrew Ireland

Passed

Plain English: This amendment changes the Indiana Code regarding taxation, but the specific details of the change are not provided in the given information.

  • The amendment modifies the Indiana Code concerning taxation, though the exact nature of this modification is unclear from the provided text.
  • The official amendment text does not provide enough detail to explain the concrete changes it would make to the Indiana Code.
SB0004.04.COMH.AMH008

Filed Senate Bill (H) • Representative Chris Campbell

Failed

Plain English: This amendment would change how Indiana taxes certain businesses by altering the tax rate or base for specific companies.

  • The amendment modifies the taxation rules in the Indiana Code, specifically targeting a particular group of businesses.
  • It aims to adjust either the tax rates or the taxable base for these targeted businesses.
  • The exact details about which businesses are affected and how their taxes will be changed are not clearly specified in the provided amendment text.
  • Without more specific information, it's unclear what the full impact of this amendment would be on Indiana's tax system.
SB0004.04.COMH.AMH009

Filed Senate Bill (H) • Representative Chris Campbell

X

Plain English: This amendment would change how Indiana taxes certain businesses.

  • The amendment modifies the way specific businesses are taxed in Indiana, but the exact details of which businesses and how they will be affected are not provided in the given text.
  • The official amendment text does not provide enough information to specify exactly which businesses or what changes in taxation are being proposed.
SB0004.04.COMH.AMH010

Filed Senate Bill (H) • Representative Cherrish Pryor

X

Plain English: This amendment proposes to change the Indiana Code regarding taxation, but does not provide specific details about what changes are being suggested.

  • The amendment aims to modify the Indiana Code concerning taxation, though it does not specify exactly how or which parts of the code will be changed.
  • The official text provided is incomplete and does not give enough information to explain the specific changes proposed by this amendment.
SB0004.04.COMH.AMH011

Filed Senate Bill (H) • Representative Edward DeLaney

Failed

Plain English: This amendment aims to modify the Indiana Code regarding taxation but does not provide specific details on what changes it intends to make.

  • The official text of the amendment is incomplete and does not specify any concrete changes, making it impossible to explain its effects.
SB0004.04.COMH.AMH012

Filed Senate Bill (H) • Representative Edward DeLaney

X

Plain English: This amendment proposes to change the Indiana Code regarding taxation, but does not provide specific details about what changes are being suggested.

  • The exact nature of the proposed changes is unclear from the provided text.
  • The official amendment text does not specify any concrete changes or updates to the Indiana Code concerning taxation.
SB0004.04.COMH.AMH013

Filed Senate Bill (H) • Representative Edward DeLaney

Passed

Plain English: This amendment changes the Indiana Code regarding taxation, but does not provide specific details about what exactly is being amended.

  • The amendment modifies the Indiana Code concerning taxation, though it does not specify which part of the code or how it will be changed.
  • The official text provided does not give enough information to explain the exact changes this amendment would make.
SB0004.04.COMH.AMH014

Filed Senate Bill (H) • Representative Mike Andrade

Failed

Plain English: This amendment would change how Indiana taxes certain businesses by altering the tax rates or rules for specific companies.

  • The amendment modifies the taxation rules in the Indiana Code, but it does not specify exactly which parts of the code are being changed or what new rules will be implemented.
  • The official text is too vague to provide a clear explanation of the specific changes to tax rates or rules.
  • It's unclear which businesses would be affected by this amendment.
SB0004.04.COMH.AMH015

Filed Senate Bill (H) • Representative Mike Andrade

Failed

Plain English: This amendment aims to modify the Indiana Code regarding taxation but does not provide specific details about what changes it intends to make.

  • The official text of the amendment is incomplete and does not specify any concrete changes, making it impossible to explain its effects.
SB0004.04.COMH.AMH016

Filed Senate Bill (H) • Representative Jeffrey Thompson

Failed

Plain English: This amendment aims to modify the Indiana Code regarding taxation but does not provide specific details on what changes it intends to make.

  • The exact nature of the change is unclear due to lack of detailed information in the provided text.
  • The official amendment text does not specify the concrete changes or updates to the Indiana Code concerning taxation.
SB0004.04.COMH.AMH017

Filed Senate Bill (H) • Representative Ben Smaltz

Failed

Plain English: This amendment proposes to change how certain businesses are taxed in Indiana.

  • Modifies the tax code for specific types of businesses.
  • The official text does not provide enough details about which businesses or what changes would be made, making it hard to explain fully.
SB0004.04.COMH.AMH018

Filed Senate Bill (H) • Representative Ben Smaltz

Failed

Plain English: This amendment proposes to change how certain businesses are taxed in Indiana.

  • Modifies the tax code for specific types of businesses.
  • The official text does not provide enough details about which businesses or what changes will be made, making it hard to explain fully.
SB0004.04.COMH.AMH019

Filed Senate Bill (H) • Representative Ben Smaltz

Failed

Plain English: This amendment proposes to change how certain businesses are taxed in Indiana.

  • Modifies the tax code for specific types of businesses.
  • The official text does not provide enough details about which businesses or what changes will be made, making it hard to explain fully.
SB0004.02.COMS.AMS001

Filed Senate Bill (S) • Senator Fady Qaddoura

Failed

Plain English: This amendment proposes to change the Indiana Code regarding taxation, but does not provide specific details about what changes are being suggested.

  • The amendment aims to modify the Indiana Code concerning taxation, but it does not specify exactly how or which parts of the code would be changed.
  • The official text provided is incomplete and does not give enough information to explain the specific changes proposed by this amendment.
SB0004.02.COMS.AMS002

Filed Senate Bill (S) • Senator Fady Qaddoura

Failed

Plain English: This amendment aims to modify the Indiana Code regarding taxation but does not provide specific details on what changes it intends to make.

  • The official text of the amendment is incomplete and does not specify any concrete changes, making it impossible to explain its effects.
SB0004.02.COMS.AMS003

Filed Senate Bill (S) • Senator Fady Qaddoura

Failed

Plain English: This amendment aims to modify the Indiana Code regarding taxation but does not provide specific details about what changes it intends to make.

  • The official text of the amendment is incomplete and does not specify any concrete changes, making it impossible to explain its effects.
SB0004.02.COMS.AMS004

Filed Senate Bill (S) • Senator Travis Holdman

Passed

Plain English: This amendment changes the Indiana Code to adjust certain tax provisions.

  • The amendment modifies specific sections of the Indiana Code related to taxation, but the exact details are not provided in the given text.
  • The official amendment text does not provide enough information to specify exactly which parts of the Indiana Code concerning taxation will be changed.
SB0004.02.COMS.AMS005

Filed Senate Bill (S) • Senator Michael Crider

Failed

Plain English: This amendment aims to change how certain businesses are taxed in Indiana.

  • Modifies the tax code for specific types of businesses.
  • The exact details and impacts of the changes are not clear from the provided information.
  • It is unclear which specific businesses or aspects of taxation this amendment would affect.
SB0004.02.COMS.AMS006

Filed Senate Bill (S) • Senator Rodney Pol

Failed

Plain English: This amendment aims to modify the Indiana Code regarding taxation but does not provide specific details on what changes it intends to make.

  • The exact nature of the change is unclear due to lack of detailed information in the provided text.
  • The official amendment text does not specify the concrete changes or updates to the Indiana Code concerning taxation.
SB0004.02.COMS.AMS007

Filed Senate Bill (S) • Senator Fady Qaddoura

Failed

Plain English: This amendment aims to modify the Indiana Code regarding taxation but does not provide specific details about what changes it intends to make.

  • The official text of the amendment is incomplete and does not specify any concrete changes, making it impossible to explain its effects.
SB0004.02.COMS.AMS008

Filed Senate Bill (S) • Senator Ryan Mishler

Passed

Plain English: This amendment changes how Indiana taxes certain businesses by altering the tax rate or base for specific companies.

  • Modifies the way certain businesses are taxed in Indiana, possibly changing either the tax rate or what is included in the taxable base.
  • The official amendment text does not provide enough details to explain exactly which businesses are affected or how the tax changes specifically work.
  • Further information would be needed from the full bill and legislative history to understand the exact impact of this amendment.

Bill History

  1. 2026-03-05 Senate

    Signed by the Governor

  2. 2026-03-05 Senate

    Public Law 102

  3. 2026-02-27 Senate

    Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 308: yeas 50, nays 0

  4. 2026-02-27 House

    Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 402: yeas 91, nays 0

  5. 2026-02-27 Senate

    Signed by the President Pro Tempore

  6. 2026-02-27 House

    Signed by the Speaker

  7. 2026-02-27 Senate

    Signed by the President of the Senate

  8. 2026-02-26 Senate

    Senator Byrne added as third author

  9. 2026-02-26 Senate

    CCR # 1 filed in the Senate

  10. 2026-02-26 House

    CCR # 1 filed in the House

  11. 2026-02-25 House

    Returned to the Senate with amendments

  12. 2026-02-25 Senate

    Motion to dissent filed

  13. 2026-02-25 Senate

    Senate dissented from House amendments

  14. 2026-02-25 Senate

    Senate advisors appointed: Garten, Randolph Lonnie M

  15. 2026-02-25 Senate

    Senate conferees appointed: Mishler, Niezgodski

  16. 2026-02-25 House

    House advisors appointed: Jordan, O'Brien, Thompson, DeLaney

  17. 2026-02-25 House

    House conferees appointed: Snow, Porter

  18. 2026-02-24 House

    Third reading: passed; Roll Call 335: yeas 95, nays 1

  19. 2026-02-23 House

    Second reading: amended, ordered engrossed

  20. 2026-02-23 House

    Amendment #1 (DeLaney) prevailed; Roll Call 316: yeas 94, nays 0

  21. 2026-02-23 House

    Amendment #10 (Pryor) failed; Roll Call 319: yeas 29, nays 65

  22. 2026-02-23 House

    Amendment #12 (DeLaney) failed; Roll Call 317: yeas 29, nays 66

  23. 2026-02-23 House

    Amendment #13 (DeLaney) prevailed; Roll Call 315: yeas 95, nays 0

  24. 2026-02-23 House

    Amendment #4 (Campbell) motion withdrawn

  25. 2026-02-23 House

    Amendment #5 (Hamilton) failed; Roll Call 318: yeas 29, nays 66

  26. 2026-02-23 House

    Amendment #6 (Rowray) prevailed; voice vote

  27. 2026-02-23 House

    Amendment #7 (Ireland) prevailed; voice vote

  28. 2026-02-23 House

    Amendment #9 (Campbell) failed; voice vote

  29. 2026-02-23 House

    Representative O'Brien added as cosponsor

  30. 2026-02-19 House

    Committee report: amend do pass, adopted

  31. 2026-02-10 House

    Representative Porter added as cosponsor

  32. 2026-02-02 House

    First reading: referred to Committee on Ways and Means

  33. 2026-01-29 Senate

    Third reading: passed; Roll Call 132: yeas 48, nays 0

  34. 2026-01-29 Senate

    House sponsor: Representative Snow

  35. 2026-01-29 Senate

    Cosponsor: Representative Thompson

  36. 2026-01-29 Senate

    Senator Randolph added as coauthor

  37. 2026-01-29 Senate

    Referred to the House

  38. 2026-01-28 Senate

    Second reading: amended, ordered engrossed

  39. 2026-01-28 Senate

    Amendment #4 (Holdman) prevailed; voice vote

  40. 2026-01-28 Senate

    Amendment #8 (Mishler) prevailed; voice vote

  41. 2026-01-22 Senate

    Committee report: amend do pass, adopted

  42. 2026-01-08 Senate

    Authored by Senators Mishler, Garten

  43. 2026-01-08 Senate

    First reading: referred to Committee on Appropriations

Official Summary Text

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.
Various fiscal matters.

Current Bill Text

Read the full stored bill text
A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Various fiscal matters.

Requires the legislative services agency to perform a fiscal impact analysis for all executive orders issued by the governor within seven days of an order's issuance. (Under current law, this requirement only applies to a governor's declaration of a disaster emergency by executive order.) Provides that if the implementation and compliance costs of a proposed rule are expected to exceed $500,000 (instead of $1,000,000) over a two year period, the publisher may not publish the proposed rule until the budget committee has reviewed the rule. Amends the Pokagon Indiana Education Fund to allow payments to be made to both public and private Indiana institutions of higher learning for the purposes of the fund. Makes the following changes (effective July 1, 2028) regarding community mental health centers (CMHC): (1) Allows a county to meet CMHC funding requirements from any funding source in lieu of or in combination with property taxes but excluding federal funds. (2) Adds provisions concerning the location where certain CMHC services may be provided. (3) Specifies additional items that are required to be reported by a CMHC in its annual report. Urges the legislative council to assign to the interim study committee on courts and the judiciary the task of undertaking a comprehensive study of all court fees and fines. Allows the budget agency, subject to budget committee review, to use the appropriation to the financial responsibility and opportunity growth fund (fund) in HEA 1001-2025 or augment the fund for the purpose of providing funding to the Child Care and Development Fund voucher program in addition to the uses for the appropriation as authorized in HEA 1001-2025.