Sen. Brian Buchanan

Authorizes the city of Marion and the city of Richmond respectively to impose a food and beverage tax of not more than 1% of the gross retail income received from a taxable transaction. Allows the fiscal body of the town of Shipshewana to increase its food and beverage tax. Specifies that the provisions authorizing the imposition of a food and beverage tax and the increase to a food and beverage tax expire January 1, 2047. Repeals the Indiana Code chapter authorizing the imposition of food and beverage taxes in Wayne County.

A CONCURRENT RESOLUTION congratulating the Brownsburg High School football team on winning the 2024 Indiana High School Athletic Association (IHSAA) Class 6A state championship title.

A CONCURRENT RESOLUTION recognizing the National FFA Organization and the Indiana FFA Association for exemplary work in the advancement of agricultural education in Indiana and across the country.

Amends the property tax exemption for property used by a for-profit provider of early childhood education, including by requiring the provider to offer age appropriate curriculum and by excluding from the exemption tangible property that has been granted a homestead standard deduction. Provides a partial property tax exemption for an employer that provides child care on the employer's property for the employer's employees, and for the employees of another business if the employer and the other business enter into an agreement that outlines the terms under which the child care is to be provided. Specifies the conditions that must be met to obtain the partial property tax exemption. Requires the office of the secretary of family and social services, in consultation with the early learning advisory committee, to: (1) evaluate and make recommendations; and (2) submit a report; regarding child care. Amends the maximum levy growth quotient to base the six year average calculation on the yearly wage growth for state and local government employees in Indiana and the annual increase in the Consumer Price Index. Requires the true tax value of a privately owned wastewater facility to be determined by applying the income capitalization approach. Provides that, if the application of the income capitalization method for an assessment year results in a zero or negative assessment, the privately owned wastewater facility is exempt from property taxation for that assessment year. Requires assessing officials in an assessment of residential deed restricted property to only use or consider sales of other residential deed restricted property as a comparable sale property for purposes of a sales comparison analysis.

A SENATE RESOLUTION to honor the West Baden Renewal Project for its efforts in restoring the West Baden (Colored) First Baptist Church in West Baden Springs, Indiana.

Maddy summaryThis is a ceremonial resolution (SCR 14), not a policy bill. It formally honors Bella Bauer, founder of the Purple Project, for her advocacy work supporting children and teens with epilepsy. The resolution expresses legislative recognition of her contributions but does not create any new laws or affect any policies or individuals.

Maddy summaryThis bill (SR 3) is a ceremonial Senate resolution honoring the late Senator Jean Breaux. It does not create new laws or affect any policies or individuals; it solely serves to memorialize her life and service. The resolution was adopted unanimously by the Senate on February 6, 2025, with multiple senators as authors and coauthors. As a symbolic gesture, it has no legislative or regulatory impact.

Maddy summaryThis Senate Resolution (SR 22) formally honors Asra Hussain through a symbolic gesture by the state legislature. It does not create new laws, impose obligations, or affect any specific group or policy. The resolution serves as a commemorative statement recognizing Asra Hussain's contributions or service, as determined by the legislators who sponsored it. (Note: Memorial resolutions like this are procedural and do not alter state law or impact constituents directly.)

Authorizes a county fiscal body to adopt an ordinance to establish a property tax payment deferral program (program). Provides that a qualified individual participating in the program may defer the payment of part of the property taxes that would otherwise be due on a homestead. Defines "qualified individual". Provides that property taxes deferred under the program are due after the occurrence of a deferral termination event. Provides that the maximum amount of taxes that may be deferred cumulatively year over year may not exceed $10,000.

Maddy summarySCR 7 is a symbolic concurrent resolution celebrating the 150th anniversary of the Purdue College of Engineering. It directly honors the college's history and achievements without creating new laws or affecting any individuals, programs, or funding. The resolution has been cosponsored by Representatives Commons and Klinker and has moved through initial legislative steps, including adoption of its first reading. As a commemorative measure, it serves only to recognize this milestone with no binding policy changes or practical impact.