Indiana 2024 Regular Session

Indiana House Bill HB1427

Introduced
1/16/24  

Caption

Income tax replacement.

Impact

If passed, HB1427 would affect state fiscal planning and budget allocations significantly. The anticipated reduction in income tax revenue could lead to an increase in retail tax rates, aimed at balancing the budget. This change is expected to impact various sectors, as local governments will need to navigate the financial implications of reduced income tax contributions from residents while adjusting to the enhanced reliance on retail taxes. Supporters claim this would lessen the tax burden on individuals, potentially boosting consumer spending and stimulating economic growth.

Summary

House Bill 1427 proposes a significant change to the current taxation framework by eliminating the state adjusted gross income tax and setting its rate to 0%. This move is designed to provide tax relief to residents by reducing their taxable income, thereby influencing the overall state revenue structure. The bill mandates that the resultant loss of state revenue due to the removal of the income tax must be compensated through adjustments made to the state gross retail tax, indicating a shift in the state’s approach to tax collection and revenue generation.

Conclusion

As HB1427 progresses, lawmakers and stakeholders will need to carefully assess the implications of eliminating the state income tax and its alternative funding strategies through retail taxes. The discussions will likely revolve around the complexities of maintaining public service levels, ensuring equitable tax burdens, and fostering an environment conducive to economic growth. Each of these aspects will be crucial in determining the bill's ultimate viability within the state legislative process.

Contention

There are contentious points surrounding this bill. Critics argue that while the measure appears to offer immediate tax relief, it may lead to broader challenges in funding essential public services, such as education and infrastructure, which traditionally rely on stable income tax revenues. The shift from income tax to retail tax could disproportionately impact lower-income households, as sales taxes are generally regressive, hitting those with less disposable income harder when purchasing goods and services. Opponents are concerned that without the income tax, the state's fiscal health may be compromised, potentially leading to cuts in vital services.

Companion Bills

No companion bills found.

Previously Filed As

IN HB1521

Income tax replacement.

IN HB1499

Various tax matters.

IN SB0257

Income tax credit for K-12 education contributions.

IN HB1012

Exclusion of discharged student loans as income.

IN HB1452

Exclusion of discharged student loans as income.

IN HB1290

Earned income tax credit.

IN HB1277

Taxation of retired and active members of USPHS.

IN SB0359

Tax matters.

IN SB0270

Earned income tax credit.

IN SB0419

State tax matters.

Similar Bills

No similar bills found.