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HB 1149·IN·house

Pre-kindergarten care SGO tax credit.

FailedFiled Jan 5, 2026
Sponsor: Dave Heine (Republican)
Latest Action

Representative Smaltz added as coauthor

Jan 12, 2026

Summary

The bill would let Indiana taxpayers claim a credit equal to 50% of any contribution they make to a qualified early‑childhood scholarship organization. The credit is capped at $100 million statewide per fiscal year and can be carried forward for up to nine years. It is intended to increase access to licensed pre‑kindergarten programs by subsidizing scholarships for eligible children.

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