*HB1143.1*
January 21, 2025
HOUSE BILL No. 1143
_____
DIGEST OF HB 1143 (Updated January 15, 2025 4:12 pm - DI 141)
Citations Affected: IC 6-8.1; IC 25-2.1.
Synopsis: Accountants; tax filing. Provides that, on or before January
1, 2027, the department of state revenue shall develop a system or
protocols to allow a taxpayer to submit all documentation or
information in an electronic format, if the documentation or
information is used to verify information reported on a tax return that
is reported in an electronic format. Revises the education and
experience requirements for licensure as a certified public accountant.
Repeals language allowing various substitutions for licensure
requirements.
Effective: July 1, 2025; January 1, 2027.
VanNatter, Gore
January 8, 2025, read first time and referred to Committee on Employment, Labor and
Pensions.
January 21, 2025, amended, reported — Do Pass.
HB 1143—LS 6690/DI 134 January 21, 2025
First Regular Session of the 124th General Assembly (2025)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
between statutes enacted by the 2024 Regular Session of the General Assembly.
HOUSE BILL No. 1143
A BILL FOR AN ACT to amend the Indiana Code concerning
professions and occupations.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 6-8.1-3-4, AS AMENDED BY P.L.182-2009(ss),
2 SECTION 248, IS AMENDED TO READ AS FOLLOWS
3 [EFFECTIVE JULY 1, 2025]: Sec. 4. (a) The department has the sole
4 authority to furnish forms used in the administration and collection of
5 the listed taxes, including reporting of information in an electronic
6 format.
7 (b) On or before January 1, 2027, the department shall develop
8 a system or protocols to allow a taxpayer to submit all
9 documentation or information in an electronic format, if the
10 documentation or information is used to verify information
11 reported on a tax return that is reported in an electronic format.
12 SECTION 2. IC 25-2.1-3-2, AS AMENDED BY P.L.59-2021,
13 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
14 JANUARY 1, 2027]: Sec. 2. (a) A first time examination candidate
15 must have at least one hundred twenty (120) semester hours (or the
16 equivalent if a different grading period is used) of college education
17 that includes an accounting concentration or equivalent as determined
HB 1143—LS 6690/DI 134 2
1 by the board to be appropriate.
2 (b) A candidate for an initial issuance of a certificate must have:
3 (1) at least one hundred fifty (150) semester hours (or the
4 equivalent if a different grading period is used) of college
5 education; and
6 (2) a baccalaureate or higher degree conferred by a college or
7 university acceptable to the board. The educational program must
8 include an accounting concentration or equivalent as determined
9 by the board to be appropriate.
10 (b) The education requirement for initial licensure may be met
11 through any of the following pathways:
12 (1) The completion of a baccalaureate degree with a
13 concentration in accounting, conferred by a college or
14 university as deemed acceptable by the board.
15 (2) The completion of a baccalaureate degree with a
16 concentration in accounting, totaling one hundred fifty (150)
17 hours, conferred by a college or university as deemed
18 acceptable by the board.
19 (3) The completion of a post-baccalaureate degree with a
20 concentration in accounting, conferred by a college or
21 university as deemed acceptable by the board.
22 SECTION 3. IC 25-2.1-3-10, AS AMENDED BY P.L.14-2023,
23 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
24 JANUARY 1, 2027]: Sec. 10. (a) An applicant for the initial issuance
25 of a certificate under this chapter shall show that the applicant has had
26 one (1) year of experience. An applicant for licensure under:
27 (1) section 2(b)(1) of this chapter must have two (2) years of
28 experience in the accounting profession; or
29 (2) section 2(b)(2) or 2(b)(3) of this chapter must have one (1)
30 year in the accounting profession.
31 (b) To qualify as experience under this section, an applicant may
32 provide any type of service or advice that:
33 (1) constitutes the use of accounting, attest, compilation,
34 management advisory, financial advisory, tax, or consulting skills
35 as determined under the rules adopted by the board; and
36 (2) is verified by the holder of an active certificate issued under
37 this article or the corresponding provisions of another state, as
38 determined by the board.
39 Experience of the type described in this section applies equally toward
40 meeting the experience requirement of this section regardless of
41 whether it is gained through employment in government, industry,
42 academia, or public practice.
HB 1143—LS 6690/DI 134 3
1 SECTION 4. IC 25-2.1-3-11 IS REPEALED [EFFECTIVE
2 JANUARY 1, 2027]. Sec. 11. An advanced degree in accounting or
3 business administration from a college or university recognized by the
4 board, and the satisfactory completion of the semester hours in
5 accounting, business administration, economics, and other related
6 subjects that the board determines are appropriate, may be substituted
7 as the board determines appropriate for experience of the type
8 described in section 10 of this chapter.
HB 1143—LS 6690/DI 134 4
COMMITTEE REPORT
Mr. Speaker: Your Committee on Employment, Labor and Pensions,
to which was referred House Bill 1143, has had the same under
consideration and begs leave to report the same back to the House with
the recommendation that said bill be amended as follows:
Page 1, between the enacting clause and line 1, begin a new
paragraph and insert:
"SECTION 1. IC 6-8.1-3-4, AS AMENDED BY P.L.182-2009(ss),
SECTION 248, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2025]: Sec. 4. (a) The department has the sole
authority to furnish forms used in the administration and collection of
the listed taxes, including reporting of information in an electronic
format.
(b) On or before January 1, 2027, the department shall develop
a system or protocols to allow a taxpayer to submit all
documentation or information in an electronic format, if the
documentation or information is used to verify information
reported on a tax return that is reported in an electronic format.".
Renumber all SECTIONS consecutively.
and when so amended that said bill do pass.
(Reference is to HB 1143 as introduced.)
VANNATTER
Committee Vote: yeas 11, nays 0.
HB 1143—LS 6690/DI 134