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Did Not Advance

Indiana House Bill 1259 sets local income tax procedures, GIS mapping rules, and school corporation distributions

Original title: Local income tax.

Last action · January 5, 2026: First reading: referred to Committee on Ways and MeansSponsors: Jeffrey Thompson and 2 others

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

House Bill 1259 sets new procedures for imposing and distributing local income taxes, requires state agencies and political subdivisions to cooperate with the on a statewide base map, and establishes optional general-purpose tax rates for school corporations and municipalities beginning in 2026 and 2027.

Why it matters

Changes local tax rate structures, distribution formulas for fire protection and school corporations, and reporting duties for county auditors regarding debt service and municipal annexations.

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.

Directly affected

Political subdivisions

State political subdivisions must cooperate with the state GIS officer on base mapping and comply with new local income tax notification and reporting rules.

Directly affected

School corporations

School corporations may receive revenue distributions through a component tax rate enacted by county adopting bodies based on certified fall ADM counts.

Directly affected

Fire protection and emergency medical service providers

Providers receive revenue distributions based on service boundaries, population, and square miles or county-determined allocation methods.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What happens if a county or municipality fails to adopt an ordinance to renew its existing expenditure tax rate?
The for the county or municipality becomes the minimum tax rate necessary to produce 1.25 times the sum of the highest annual outstanding debt service, lease payments, and required reserve deposits.
What are the requirements for state agencies regarding geographic data under this bill?
State agencies and political subdivisions must cooperate and participate with the to integrate GIS data and framework data into the statewide base map.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

3 actions
  1. Jan 5, 2026HouseIntroduced
    First reading: referred to Committee on Ways and Means
  2. Jan 5, 2026House
    Coauthored by Representatives Clere, Snow
  3. Jan 5, 2026House
    Authored by Representative Thompson

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

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Mandatory Four-Year Expenditure Tax Expiration

The bill establishes that a county's total expenditure tax rate expires on December 31, 2029, and every fourth calendar year thereafter, requiring formal readoption.

Connected Entities

Jeffrey Thompson, Craig Snow, Edward Clere and 2 more
PersonJeffrey Thompson“Primary sponsor of House Bill 1259”Map →
PersonCraig Snow“Cosponsor of House Bill 1259”Map →
PersonEdward Clere“Cosponsor of House Bill 1259”Map →
OrganizationDepartment of Local Government Finance“Receives tax notices, debt service data, and boundary information”Map →
OrganizationIndiana Business Research Center“Receives GIS data, framework data, and electronic maps for use”Map →

Sources

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 75)
  • Controversy30
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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