Senate Bill
SB 259
Partnership composite returns.
In plain English
Removes penalties that apply when a pass-through entity, such as a partnership, leaves out of a composite tax return certain nonresident partners, shareholders, or beneficiaries. The penalties no longer apply to those who do not have a share of income greater than $0. The bill also makes conforming changes.
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
Removes penalty provisions that apply if a pass through entity fails to include in a composite return nonresident partners, nonresident shareholders, or nonresident beneficiaries that do not have distributive share income of greater than $0. Makes conforming changes.
Latest action: Signed by the Governor, March 3, 2026Full text and history at iga.in.gov
Authors and sponsors
Scott Baldwin, Travis Holdman, Craig Snow
Co-authors and co-sponsors: Lonnie Randolph
Roll-call votes
2 recorded votes, oldest first. Third-reading votes decide whether a bill passes a chamber; amendment votes and procedural motions are listed too.
Senate · Jan 26, 2026
Third reading: vote to pass
Roll call text: SB 259 - Baldwin - 3rd Reading
Passed
44 yes0 no5 did not vote
Republicans: 37 yes, 0 no, 2 did not voteDemocrats: 7 yes, 0 no, 3 did not vote
How each member voted
Yes (44)
- 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 Koch (R)
- Fady Qaddoura (D)
- Gary Byrne (R)
- Greg Goode (R)
- Greg Taylor (D)
- Greg Walker (R)
- Jean Leising (R)
- Jeff Raatz (R)
- Jim Buck (R)
- Jim Tomes (R)
- Justin Busch (R)
- Kyle Walker (R)
- Linda Rogers (R)
- Liz Brown (R)
- 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 Alexander (R)
- Scott Baldwin (R)
- Shelli Yoder (D)
- Spencer Deery (R)
- Stacey Donato (R)
- Sue Glick (R)
- Travis Holdman (R)
- Tyler Johnson (R)
Did not vote (5)
- Eric Bassler (R)
- J.D. Ford (D)
- La Keisha Jackson (D)
- Lonnie Randolph (D)
- Vaneta Becker (R)
House · Feb 23, 2026
Third reading: vote to pass
Roll call text: SB 259 - Snow - 3rd Reading
Passed
93 yes0 no7 did not vote
Republicans: 64 yes, 0 no, 5 did not voteDemocrats: 28 yes, 0 no, 2 did not voteIndependents: 1 yes, 0 no
How each member voted
Yes (93)
- Alaina Shonkwiler (R)
- Alex Burton (D)
- Alex Zimmerman (R)
- Andrew Ireland (R)
- Beau Baird (R)
- Becky Cash (R)
- Ben Smaltz (R)
- Blake Johnson (D)
- Bob Heaton (R)
- Bob Morris (R)
- Bruce Borders (R)
- Carey Hamilton (D)
- Carolyn Jackson (D)
- Cherrish Pryor (D)
- Chris Campbell (D)
- Chris Jeter (R)
- Chris Judy (R)
- Chris May (R)
- Chuck Moseley (D)
- Cindy Ledbetter (R)
- Cory Criswell (R)
- Craig Haggard (R)
- Craig Snow (R)
- Dale DeVon (R)
- Danny Lopez (R)
- Dave Hall (R)
- Dave Heine (R)
- David Abbott (R)
- Doug Miller (R)
- Earl Harris (D)
- Ed Clere (I)
- Ed DeLaney (D)
- Ed Soliday (R)
- Elizabeth Rowray (R)
- Ethan Lawson (R)
- Ethan Manning (R)
- Garrett Bascom (R)
- Greg Steuerwald (R)
- Gregory Porter (D)
- Hal Slager (R)
- Heath VanNatter (R)
- Hunter Smith (R)
- J.D. Prescott (R)
- Jack Jordan (R)
- Jeff Thompson (R)
- Jenny Meltzer (R)
- Jim Lucas (R)
- Jim Pressel (R)
- Joanna King (R)
- John Bartlett (D)
- Julie Olthoff (R)
- Karen Engleman (R)
- Kendell Culp (R)
- Kyle Pierce (R)
- Lindsay Patterson (R)
- Lori Goss-Reaves (R)
- Lorissa Sweet (R)
- Mark Genda (R)
- Martin Carbaugh (R)
- Matt Commons (R)
- Matt Hostettler (R)
- Matt Lehman (R)
- Matt Pierce (D)
- Maureen Bauer (D)
- Michelle Davis (R)
- Mike Andrade (D)
- Mike Aylesworth (R)
- Mike Karickhoff (R)
- Mitch Gore (D)
- Peggy Mayfield (R)
- Phil GiaQuinta (D)
- Ragen Hatcher (D)
- Randy Novak (D)
- Reneé Pack (D)
- Robb Greene (R)
- Robin Shackleford (D)
- Ryan Dvorak (D)
- Ryan Lauer (R)
- Shane Lindauer (R)
- Sheila Klinker (D)
- Steve Bartels (R)
- Sue Errington (D)
- Tim O'Brien (R)
- Tim Wesco (R)
- Tim Yocum (R)
- Tony Isa (R)
- Tonya Pfaff (D)
- Vanessa Summers (D)
- Vernon Smith (D)
- Victoria Garcia Wilburn (D)
- Wendy Dant Chesser (D)
- Wendy McNamara (R)
- Zach Payne (R)
Did not vote (7)
- Bob Behning (R)
- Brad Barrett (R)
- Jake Teshka (R)
- Julie McGuire (R)
- Justin Moed (D)
- Kyle Miller (D)
- Todd Huston (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.