SB0081

Various tax matters.

Introduced·12/8/25
Intr Text

Indiana SB0081 amends tax laws, including adjustments to local income tax rates, homestead property tax deductions, and tax credits for first-time.

Indiana SB0081 amends various tax provisions, including the local income tax (LIT) rate cap, homestead property tax deductions, and tax credits for first-time homebuyers and small businesses. It sets the LIT rate cap at 3.75% beginning in 2028, with specific provisions for Marion County. The bill also adjusts the homestead property tax deduction for low-income seniors and provides a tax credit for first-time homebuyers with a mortgage, equal to $3,000 for the first taxable year.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Tax and Fiscal Policy Committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

History

Dec 8, 2025

Senate

Authored by Senator Qaddoura

Dec 8, 2025

Senate

First reading: referred to Committee on Tax and Fiscal Policy