Senate Bill
SB 497
Tax credit for newborn children.
In plain English
Creates a state tax credit of $500 per newborn child, or $250 per child for a married person filing a separate return. The credit can be claimed only in the first tax year the child qualifies for the exemption under the specified federal tax provisions. It is prorated for people who lived in Indiana for part of the year, limits total credits to $10,000 per calendar year, and expires.
Written by AI from the official digest below, and checked only by automated rules. If they differ, the official digest and bill text control.
Official digest
Establishes a tax credit for newborn children, which an eligible taxpayer may claim only in the first taxable year in which a particular newborn child is eligible for the exemption allowed under specified provisions of the Internal Revenue Code. Defines "eligible taxpayer". Provides that the amount of the credit is $500 per newborn child, or $250 per eligible newborn child in the case of a married individual filing a separate return. Prorates the credit in the case of a resident taxpayer residing in Indiana for a period of less than the taxpayer's entire taxable year. Limits the total amount of credits that may be awarded in a calendar year to $10,000. Provides for the expiration of the credit.
Latest action: First reading: referred to Committee on Ways and Means, March 3, 2025Full text and history at iga.in.gov
Authors and sponsors
Greg Walker, Stacey Donato, Rodney Pol, Lori Goss-Reaves
Co-authors and co-sponsors: Travis Holdman, Tyler Johnson, Linda Rogers, Fady Qaddoura, Rick Niemeyer, David Niezgodski, Andrea Hunley, Lonnie Randolph, Ron Alting, Spencer Deery, Blake Doriot, Shelli Yoder, Ed Clere, Bob Heaton, Ryan Lauer
Roll-call votes
1 recorded vote, oldest first. Third-reading votes decide whether a bill passes a chamber; amendment votes and procedural motions are listed too.
Senate · Feb 20, 2025
Third reading: vote to pass
Roll call text: SB 497 - Walker G - 3rd Reading
Passed
47 yes0 no3 did not vote
Republicans: 38 yes, 0 no, 1 did not voteDemocrats: 8 yes, 0 no, 2 did not voteNot matched to a current member: 1 yes, 0 no
How each member voted
Yes (47)
- Aaron Freeman (R)
- Andrea Hunley (D)
- Blake Doriot (R)
- Brett Clark (R)
- Brian Buchanan (R)
- Chris Garten (R)
- Cyndi Carrasco (R)
- Dan Dernulc (R)
- Daryl Schmitt (R)
- David Niezgodski (D)
- Ed Charbonneau (R)
- Eric Bassler (R)
- Eric Koch (R)
- Fady Qaddoura (D)
- Gary Byrne (R)
- Greg Goode (R)
- Greg Walker (R)
- Jean Leising (R)
- Jeff Raatz (R)
- Jim Buck (R)
- Jim Tomes (R)
- Justin Busch (R)
- Kyle Walker (R)
- La Keisha Jackson (D)
- Linda Rogers (R)
- Liz Brown (R)
- Lonnie Randolph (D)
- Mark Spencer (D)
- Michael Crider (R)
- Mike Bohacek (R)
- Mike Gaskill (R)
- Mike Young (R)
- Randy Maxwell (R)
- Rick Niemeyer (R)
- Rod Bray (R)
- Rodney Pol (D)
- Ron Alting (R)
- Ryan Mishler (R)
- Scott Baldwin (R)
- Shelli Yoder (D)
- Spencer Deery (R)
- Stacey Donato (R)
- Sue Glick (R)
- Travis Holdman (R)
- Tyler Johnson (R)
- Unknown member
- Vaneta Becker (R)
Did not vote (3)
- Greg Taylor (D)
- J.D. Ford (D)
- Scott Alexander (R)
Source: Open States, compiled from the Indiana General Assembly's official roll calls. The official record at iga.in.gov controls. Spot an error? Let us know.