Rush County food and beverage tax.

HB 1132 establishes a new food and beverage tax within Rush County. The bill's official abstract states it creates this tax but does not specify the tax rate, taxable items, or exemptions. As a newly introduced bill (first reading January 5, 2026), no detailed provisions or affected entities are provided in the available context. The bill is currently pending in the Committee on Ways and Means, with no further action or voting record documented. Without additional details on the tax structure or implementation, specific impacts cannot be described.