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IN SB0184

Bill

Status

Introduced

1/5/2026

Primary Sponsor

Michael Young

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Phases out Indiana's 7% state sales tax on residential utility services (electricity, natural/artificial gas, water, steam, and steam heating) over four years
  • Tax rate reductions: 7% through June 2027, then 5.25% (July 2027), 3.5% (July 2028), 1.75% (July 2029), and 0% after June 30, 2030
  • Applies only to utility services provided for domestic (residential) consumption, not commercial use
  • Requires the legislative services agency to prepare conforming legislation for the 2030 legislative session
  • Effective date: July 1, 2026

Legislative Description

Sales tax on utility service.

Last Action

First reading: referred to Committee on Utilities

1/5/2026

Committee Referrals

Utilities1/5/2026

Full Bill Text

No bill text available