HB 1521

  • Indiana House Bill
  • 2023 Regular Session
  • Introduced in House
  • House
  • Senate
  • Governor

Income tax replacement.


Eliminates the state adjusted gross income tax by reducing the rate to zero. Provides that the reduction in revenue resulting from the elimination of the state adjusted gross income tax must be offset by adjustments to the state gross retail tax. Provides that in calculating the local income tax (LIT), which is imposed based on a local taxpayer's state adjusted gross income, the calculation of a taxpayer's state adjusted gross income for LIT purposes shall be calculated under the adjusted gross income tax provisions as if those provisions, and the most recent adjusted gross income tax rate before its elimination, were still in effect.

Bill Sponsors (1)


No votes to display


Jan 19, 2023


Authored by Representative Borders


First reading: referred to Committee on Ways and Means

  • Reading-1
  • Referral-Committee
ways and means

Bill Text

Bill Text Versions Format
Introduced House Bill (H) PDF

Related Documents

Document Format
Fiscal Note: HB1521.01.INTR.FN001 PDF


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