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IN SB0260

Bill

Status

Introduced

1/9/2017

Primary Sponsor

Karen Tallian

Click for details

Origin

Senate

2017 Regular Session

AI Summary

  • Eliminates scheduled decreases in the corporate adjusted gross income tax rate for taxable years beginning after June 30, 2017, maintaining the rate at 6.25% instead of allowing it to decrease to 6.0% and lower.

  • Eliminates scheduled decreases in the financial institutions tax rate for taxable years beginning after December 31, 2018, keeping rates at 6.25% and higher instead of allowing decreases to 6.0% and below.

  • Amends Indiana Code sections IC 6-3-2-1 and IC 6-5.5-2-1 to remove future tax rate reduction provisions that were previously enacted.

  • Becomes effective July 1, 2017.

Legislative Description

Tax rates. Eliminates the following: (1) The decreases in the corporate adjusted gross income tax rate that are scheduled under current law to become effective for taxable years beginning after June 30, 2017. (2) The decreases in the financial institutions tax rate that are scheduled under current law to become effective for taxable years beginning after December 31, 2018.

Last Action

First reading: referred to Committee on Tax and Fiscal Policy

1/9/2017

Committee Referrals

Tax and Fiscal Policy1/9/2017

Full Bill Text

No bill text available