Various tax matters.

Summary

The bill amends a wide range of Indiana tax provisions, including how net operating losses are carried forward, how certain federal deductions are reflected on state returns, and the penalties for late or incorrect payments. It also adds new reporting and record‑keeping rules for excise taxes, marketplace facilitators, and ABLE 529A accounts. The changes aim to align state tax administration with recent federal tax law updates and improve compliance oversight.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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