Tax exemption for eligible events.
SB 314 provides tax exemptions for the Women's National Basketball Association (WNBA) All-Star Game and related ancillary events when held in Indiana. This law directly affects the WNBA event organizers and businesses hosting associated activities during the game. The bill exempts these specific events from certain state taxes, creating a temporary tax relief measure for the duration of the game and its supporting activities in the state. The law became effective April 1, 2025, after being signed by the Governor.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2025
Committee Review
Mar 2025
Senate Passage
Mar 2025
House Passage
Mar 2025
Signed into Law
Apr 2025
Introduced Jan 13, 2025
Signed Apr 1, 2025
Maddy AI version diff · 3 comparisons
What changed between versions
Senate Bill (H)
→
Senate Bill (S)
·
5 edits
MODERATE
This bill completely changes from a tax on pass-through entities to a tax exemption for major sports events held in Indiana. The legislation now provides tax exemptions for the Women's National Basketball Association All-Star Game and other eligible sports events, replacing the previous provision that imposed a tax on pass-through entity income.
Scope change
The bill's scope shifted from a general tax on pass-through entities to specific tax exemptions for sports organizations and events.
SCOPE
Removed provisions imposing a pass-through entity tax on electing entities and their direct owners.
Established tax exemptions for eligible entities' property, revenues, and expenditures related to eligible events held in Indiana.
ELIGIBILITY
Added eligibility for the Women's National Basketball Association All-Star Game and other major sports events to receive tax exemptions.
TIMELINE
Changed effective date from January 1, 2025 (retroactive) to upon passage of the bill.
DEFINITION
Added definitions for 'eligible entity' (including NFL, NCAA, NBA, WNBA, and College Football Playoff Group) and 'eligible event' (Super Bowl, Final Four, NBA All-Star Weekend, and College Football Playoff National Championship).
Floor votes · Senate Feb 10, 2025 · House Mar 20, 2025
How they voted
45–4
Passed · 1 other
Total votes 50
Feb 10, 2025
D
Democratic10
60% Yea
R
Republican40
97% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
25
Key actions
10
Committee
4
Apr 1, 2025
Signed into law
Signed by the Governor
executive
Mar 27, 2025
Upper · Passed
Signed by the President of the Senate
upper
Mar 26, 2025
Lower · Passed
Signed by the Speaker
lower
Mar 26, 2025
Upper · Passed
Signed by the President Pro Tempore
upper
Mar 25, 2025
Upper · Passed
Senate concurred with House amendments; Roll Call 295: yeas 47, nays 0
upper
Mar 24, 2025
Upper · Passed
Committee report: Pursuant to Senate Rule 82(e); approved by Rules Committee as amended by the House Committee on Ways and Means.
upper
Mar 24, 2025
Committee
Pursuant to Senate Rule 68(b); reassigned to Committee on Rules and Legislative Procedure
upper
Mar 20, 2025
Lower · Passed
Third reading: passed; Roll Call 290: yeas 83, nays 6
lower
Mar 13, 2025
Lower · Passed
Committee report: amend do pass, adopted
lower
Feb 10, 2025
Upper · Passed
Third reading: passed; Roll Call 90: yeas 45, nays 4
upper
Feb 4, 2025
Upper · Passed
Committee report: amend do pass, adopted
upper
3 primary · 3 co-sponsors
Sponsors
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