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Read. Follow. Verify.Indiana Senate Bill 283 alters regional development tax credits and membership rules
Last action · January 12, 2026: First reading: referred to Committee on Tax and Fiscal PolicySponsors: Ryan Mishler and 1 other
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What This Bill Proposed
Indiana Senate Bill 283 sets the aggregate regional development tax credit cap at $300 million per starting July 1, 2025, allocates $50 million specifically for development authorities, and permits cities and counties to change their regional membership.
Changes the availability and allocation of state tax credits for regional economic development projects and permits local governments to switch their affiliations.
- The Indiana Economic Development Corporation (IEDC) serves as the state's lead economic development agency, managing various tax credit programs to incentivize business investment and community redevelopment. context
- Regional development authorities in Indiana are organized by local governmental units to coordinate regional infrastructure and economic strategies. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Taxpayers
Taxpayers applying for regional development tax credits are subject to modified certification caps, repayment provisions, and eligibility criteria.
Development Authorities
Development authorities are eligible for a dedicated annual allocation of $50 million in tax credits and can submit applications for qualified redevelopment sites.
Counties and Cities
Local fiscal bodies gain the statutory authority to change their membership from one regional development authority to a new or different one.
Key Facts
- The aggregate amount of applicable tax credits the corporation may certify for each state fiscal year ending on or after July 1, 2025, is set at $300 million.
- Fifty million dollars ($50,000,000) of the annual tax credits shall be awarded each state fiscal year to development authorities with an approved application, with at least 20% allocated to rural development sites.
- Each initial tax credit certification is subject to budget committee review.
- A county or city currently participating in a regional development authority may adopt an ordinance to change its membership and participate in a new or different regional development authority.
Show all 7 facts
- A county or municipality may be a member of only one development authority.
- For tax credit awards exceeding $20 million, the corporation must include a provision requiring the taxpayer to repay the portion exceeding $20 million with interest, unless the award is for a qualified redevelopment site resulting in a qualified investment of at least $100 million.
- The basic credit percentage for a qualified investment under section 16(a) may not exceed 30%, with an additional increase of up to 5% allowed for projects in federally designated qualified opportunity zones or federal new markets tax credits.
Frequently Asked Questions
What is the annual cap for regional development tax credits under this bill?
Can a city or county change which regional development authority it belongs to?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in Senate committee.
Procedural history
2 actions- Jan 12, 2026SenateIntroducedFirst reading: referred to Committee on Tax and Fiscal Policy
- Jan 12, 2026SenateAuthored by Senators Mishler, Niezgodski
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Increase in Regional Tax Credit Cap
The bill codifies an increase in the aggregate annual tax credit certification cap from $250 million to $300 million, while earmarking a portion specifically for development authorities.
Connected Entities
Sources
iga.in.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy20Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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