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Removes penalty provisions that apply if a pass through entity fails to include in a composite return nonresident partners, nonresident shareholders, or nonresident beneficiaries that do not have distributive share income of greater than $0. Makes conforming changes.
Introduced
Jan 8, 2026
Last Action
Mar 3, 2026
Session
IN 2026
Sponsors
3 primary · 1 co
Public Law 48
Signed by the Governor
Signed by the President of the Senate
Signed by the Speaker
Signed by the President Pro Tempore
Returned to the Senate without amendments
Third reading: passed; Roll Call 311: yeas 93, nays 0
Second reading: ordered engrossed
Committee report: do pass, adopted
First reading: referred to Committee on Ways and Means
Referred to the House
House sponsor: Representative Snow
Senator Holdman added as second author
Third reading: passed; Roll Call 83: yeas 44, nays 0
Second reading: ordered engrossed
Committee report: amend do pass, adopted
Senator Randolph added as coauthor
Authored by Senator Baldwin
First reading: referred to Committee on Tax and Fiscal Policy
SB 259 was introduced on Jan 8, 2026 by Travis Holdman in IN session 2026. It is currently signed. Most recent action on Mar 3, 2026: Public Law 48.
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
Public Law 48