Indiana House Bill 1106 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 6-0)
Status: Passed on May 4 2023 - 100% progression
Action: 2023-05-04 - Public Law 214
Text: Latest bill text (Enrolled) [PDF]

Mine reclamation tax credit. Provides a mine reclamation tax credit (credit), retroactive beginning January 1, 2023, for a taxpayer that enters into an agreement with the Indiana economic development corporation (corporation) for a qualified investment for development of property located on reclaimed coal mining land. Provides that the amount of a credit that a taxpayer receives in a taxable year may not exceed the lesser of: (1) the taxpayer's qualified investment multiplied by 30%; or (2) $5,000,000. Provides that the aggregate amount of tax credits allowed may not exceed $25,000,000 over the five year period that the credit is available. Provides for the assignment of the credit by a taxpayer to certain lessees. Provides that a taxpayer is not entitled to the credit if the corporation determines that the taxpayer has substantially reduced or ceased its operations in Indiana in order to relocate them within the mine reclamation site. Provides that the tax credit expires December 31, 2027.

Mine reclamation tax credit.

Rep. Shane Lindauer [R]	Rep. Robert Heaton [R]	Rep. Alan Morrison [R]	Rep. Bruce Borders [R]
Sen. Mark Messmer [R]	Sen. Jon Ford [R]

2023-04-27 - Senate - Senate - Rules Suspended. Conference Committee Report 1 (Y: 48 N: 1 NV: 1 Abs: 0) [PASS]
2023-04-26 - House - House - Rules Suspended. Conference Committee Report 1 (Y: 94 N: 0 NV: 1 Abs: 5) [PASS]
2023-04-10 - Senate - Senate - Third reading (Y: 49 N: 0 NV: 0 Abs: 1) [PASS]
2023-02-14 - House - House - Third reading (Y: 94 N: 0 NV: 3 Abs: 3) [PASS]

Date	Chamber	Action
2023-05-04	House	Public Law 214
2023-05-04	House	Signed by the Governor
2023-05-01	House	Signed by the Speaker
2023-04-28	Senate	Signed by the President of the Senate
2023-04-28	Senate	Signed by the President Pro Tempore
2023-04-27	Senate	Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 507: yeas 48, nays 1
2023-04-26	House	Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 518: yeas 94, nays 0
2023-04-26	Senate	CCR # 1 filed in the Senate
2023-04-26	House	CCR # 1 filed in the House
2023-04-14	House	House advisors appointed: Heaton, Borders and Pfaff
2023-04-14	House	House conferees appointed: Lindauer and Pryor
2023-04-13	Senate	Senate advisors appointed: Melton and Ford Jon
2023-04-13	Senate	Senate conferees appointed: Messmer and Qaddoura
2023-04-11	House	House dissented from Senate amendments
2023-04-11	House	Motion to dissent filed
2023-04-11	Senate	Returned to the House with amendments
2023-04-10	Senate	Third reading: passed; Roll Call 339: yeas 49, nays 0
2023-04-06	Senate	Second reading: ordered engrossed
2023-04-04	Senate	Committee report: amend do pass, adopted
2023-02-27	Senate	First reading: referred to Committee on Tax and Fiscal Policy
2023-02-15	House	Referred to the Senate
2023-02-14	House	Senate sponsors: Senators Messmer and Ford Jon
2023-02-14	House	Third reading: passed; Roll Call 117: yeas 94, nays 0
2023-02-13	House	Second reading: ordered engrossed
2023-02-09	House	Committee report: amend do pass, adopted
2023-01-23	House	Representatives Heaton, Morrison, Borders added as coauthors
2023-01-10	House	First reading: referred to Committee on Ways and Means
2023-01-10	House	Authored by Representative Lindauer

Type	Source
Summary	https://iga.in.gov/legislative/2023/bills/house/1106/details
Text	https://iga.in.gov/legislative/2023/bills/house/1106/#1.INTR
Text	https://iga.in.gov/legislative/2023/bills/house/1106/#2.COMH
Text	https://iga.in.gov/legislative/2023/bills/house/1106/#3.COMS
Text	https://iga.in.gov/legislative/2023/bills/house/1106/#4.ENRS
Roll Call	https://iga.in.gov/legislative/2023/bills/house/1106/#H117
Roll Call	https://iga.in.gov/legislative/2023/bills/house/1106/#S339
Roll Call	https://iga.in.gov/legislative/2023/bills/house/1106/#H518
Roll Call	https://iga.in.gov/legislative/2023/bills/house/1106/#S507