State Government / Indiana / Legislation / SB 259
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.
Latest development · Mar 3, 2026
Signed by the Governor
Civixly topics
Source subjects
Document type
Primary sponsors are listed before cosponsors and other sponsoring entities.
Newest action first. Action language is supplied by the state source.
Signed by the Governor
Public Law 48
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
Senator Holdman added as second author
Third reading: passed; Roll Call 83: yeas 44, nays 0
House sponsor: Representative Snow
Second reading: ordered engrossed
Committee report: amend do pass, adopted
Senator Randolph added as coauthor
First reading: referred to Committee on Tax and Fiscal Policy
Authored by Senator Baldwin
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