EnactedFiled Jan 8, 2026
Sponsor: Scott Baldwin (Republican)
Latest Action
Public Law 48
Mar 3, 2026
Summary
The law makes partnerships, corporations, trusts and estates that have nonresident owners collect and remit Indiana income tax on their share of income. They must file a single composite return for all nonresident owners, provide annual statements, and may face penalties or surety bonds for non‑compliance.
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