IN SB0027

Creates the Northwest Indiana Stadium Authority and Northwest Indiana Stadium Board to finance, construct, and operate a world-class stadium facility in Hammond, Indiana, for a potential NFL franchise relocation

Establishes multiple funding mechanisms including a 12% admissions tax on events at facilities with 40,000+ seats, 1% food and beverage taxes in Lake and Porter Counties, and up to 5% additional Lake County innkeeper's tax

Creates a "Northwest Indiana Professional Sports Development Area" to capture state and local income taxes, sales taxes, and property taxes generated within the stadium district for up to 40 years

Requires at least 50% of stadium construction costs to be funded through private investment, with a minimum 35-year lease between the stadium board and any NFL team using the facility

Directs Indiana Finance Authority proceeds from toll road agreement extensions (executed in 2026) toward transportation and infrastructure projects in seven northern Indiana counties including Lake, Porter, LaPorte, St. Joseph, Elkhart, LaGrange, and Steuben