Indiana legislation · 2026 Regular Session
Indiana HB1132: A BILL FOR AN ACT to amend the Indiana Code concerning taxation.
Status: In committee, January 5, 2026
Rush County food and beverage tax.
What the bill says
A bill FOR AN ACT to amend the Indiana Code concerning taxation.
From the introduced text:
A BILL FOR AN ACT to amend the Indiana Code concerning taxation. SECTION 1. IC 6-9-78.2 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2027]: Chapter 78.2. Rush County Food and Beverage Tax Sec. 1. This chapter applies to Rush County. Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. Sec. 3. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the county may adopt an ordinance under this subsection only after the county fiscal body has previously held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the county food and beverage tax is the only substantive issue on the agenda for the public hearing. (b) If the county fiscal body adopts an ordinance under subsection (a), the county fiscal body shall immediately send a 2026 IN 1132--LS 6654/DI certified copy of the ordinance to the department of state revenue. (c) If the county fiscal body adopts an ordinance under subsection (a), the county food and beverage tax applies to transactions that occur after the later of the following: (1) The day …
Sponsors
- Cory Criswell (R, HD-054) · primary sponsor
Latest actions
- : Authored by Representative Criswell
- : First reading: referred to Committee on Ways and Means
Subjects: TAXES; Food and Beverage Taxes, COUNTIES; Rush
Common questions
- What is HB1132?
- HB1132 is a bill in the Indiana Legislature (2026 Regular Session): A BILL FOR AN ACT to amend the Indiana Code concerning taxation.
- What does HB1132 do?
- In its own words: A bill FOR AN ACT to amend the Indiana Code concerning taxation.
- What is the status of HB1132?
- In committee as of January 5, 2026. Latest action: Authored by Representative Criswell (January 5, 2026).
- Who sponsored HB1132?
- Cory Criswell (R, HD-054).
- Where is the official record for HB1132?
- On the Indiana Legislature website: /2026/bills/hb1132
Source: official Indiana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.