Indiana 2026 Regular Session

Indiana Senate Bill SB0283

Introduced
1/12/26  

Caption

Regional development tax credit.

Impact

The implications of SB 283 will likely reflect a transformative impact on the state's approach to economic development. By enabling counties and cities to engage fully in regional development authorities, it facilitates collaborative projects that can attract larger investments. This may revitalize economically distressed areas, improve local infrastructure, and generate employment opportunities. However, the expansion of the tax credit program raises concerns about budgetary constraints and the need for careful monitoring to ensure that the credits translate into tangible benefits for communities.

Summary

Senate Bill No. 283 principally modifies tax credit provisions concerning regional development within Indiana. The bill asserts a structure for property tax credits aimed at fostering economic growth by allowing counties and cities to engage in regional development authorities. It amends the cumulative tax credit cap, adjusting it from $250 million to $300 million per fiscal year starting July 1, 2025. This provides a significant increase in available funding for development projects, supporting infrastructure and economic initiatives across various localities in Indiana.

Contention

Discussion around SB 283 includes points of contention regarding the balance between state incentives and local governance. Some critics argue that while the bill aims to expedite economic growth, it may inadvertently centralize power at the state level, thereby overshadowing local governmental authority. Unresolved issues such as the criteria for credit allocation and the level of local engagement in development projects are central to debates among legislators. The need for oversight and evaluation mechanisms to ensure accountability remains a significant aspect of the conversation.

Companion Bills

No companion bills found.

Previously Filed As

IN HB1408

Regional innovation development.

IN SB0377

Funding for regional economic development.

IN HB1685

Tax credit for teacher professional development.

IN HB1564

Income tax credits.

IN HB1584

Child care tax credits.

IN SB0254

Biofuel tax credits.

IN HB1127

Biofuel tax credits.

IN SB0339

Caregiver tax credit.

IN HB1018

Old home repair tax credit.

IN SB0401

Landlord tax credit.

Similar Bills

No similar bills found.