Indiana legislation · 2026 Regular Session
Indiana HB1149: Pre-kindergarten care SGO tax credit.
Status: In committee, January 12, 2026
Establishes an early childhood scholarship tax credit for contributions made to a scholarship granting organization that conducts a program to provide scholarships for children who attend a qualified early child care provider. Provides that the amount of the credit is equal to 50% of the amount of the contribution. Limits the total amount of tax credits awarded in a state fiscal year to not more than $100,000,000. Requires the department of education (department) to certify early childhood scholarship granting organizations that meet certain criteria. Requires qualified early childhood scholarship granting organizations to enter into an agreement with the department. Specifies conditions that must be included in the agreement. Provides that a school corporation that operates an early childhood education program may not limit consideration for participation in the program solely to those residing within the school district.
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 6-3.1-31.6 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2027]: Chapter 31.6. Early Childhood Scholarship Tax Credit Sec. 1. As used in this chapter, "credit" refers to a credit granted under this chapter. Sec. 2. As used in this chapter, "early childhood scholarship" refers to a grant to pay only the cost of attendance for a qualified child at a qualified early child care provider for which the scholarship will be granted. Sec. 3. As used in this chapter, "early childhood scholarship granting organization" refers to an organization that: (1) is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code; and (2) conducts an early childhood scholarship program. Sec. 4. As used in this chapter, "early childhood scholarship program" refers to a program conducted by an early childhood 2026 IN 1149--LS 6698/DI scholarship granting organization to provide early childhood scholarships to qualified children in which not more than twenty five percent (25%) of the early childhood scholarship granting organization's total contributions for the program in a taxable year are used to provide early childhood scholarships to attend a particular qualified early child care provider. Sec. 5. As used in this chapter, "pass …
Sponsors
- Dave Heine (R, HD-085) · primary sponsor
- Julie McGuire (R, HD-093)
- Timothy O'Brien (R, HD-078)
- Ben Smaltz (R, HD-052)
Latest actions
- : Representative Smaltz added as coauthor
- : Representative Heaton removed as coauthor
- : Authored by Representative Heine
- : First reading: referred to Committee on Ways and Means
- : Coauthored by Representatives McGuire, O'Brien, Heaton
Subjects: AGENCIES; Department of Education (DOE) and Secretary of Education, TAXES; Generally, SCHOOLS; Generally, SCHOOLS; Financial Assistance (Including Vouchers, Choice Scholarships, and Education Savings Accounts), SCHOOLS; Pre-Kindergarten and Kindergarten
Common questions
- What is HB1149?
- HB1149 is a bill in the Indiana Legislature (2026 Regular Session): Pre-kindergarten care SGO tax credit.
- What does HB1149 do?
- In its own words: A bill FOR AN ACT to amend the Indiana Code concerning taxation.
- What is the status of HB1149?
- In committee as of January 12, 2026. Latest action: Representative Smaltz added as coauthor (January 12, 2026).
- Who sponsored HB1149?
- Dave Heine (R, HD-085), with 3 co-sponsors.
- Where is the official record for HB1149?
- On the Indiana Legislature website: https://iga.in.gov/legislative/2026/bills/house/1149
Source: official Indiana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.