Indiana / State / 124th General Assembly, 2026 Regular Session

House Enrolled Act 1210 (P.L.157-2026) Made the totally disabled veteran deduction 100 percent of the home's assessed value with no value cap, and replaced the partial disability deduction and the age-62 route with $350 and $250 credits

Needs reviewEnactedFigure movedScope changedProgram created

Signed Takes effect

Expands and restricts Exempts the whole home of a totally disabled veteran, but ends the $24,960 partial disability deduction for a $350 credit and moves the age-62 route to a $250 credit.

Amended IC 6-1.1-12-14 from a $14,000 deduction, barred above $240,000 of assessed value, to "one hundred percent (100%) of the assessed value" of the principal residence of a veteran with 90 days of service, an honorable discharge, a total disability and a year of Indiana residence, effective January 1, 2026 retroactively. Moved the age 62 with 10 percent route and the spouses of those killed in service to a new $250 credit in IC 6-1.1-51.3-5, ended the $24,960 partial disability deduction in IC 6-1.1-12-13 for assessment dates from 2026 and created a $350 credit for wartime veterans rated 10 percent or more in IC 6-1.1-51.3-6. Approved March 12, 2026. Flagged because subsection 51.3-5(g) converts every old section 14 deduction to the $250 credit for taxes payable in 2027, so a totally disabled veteran must refile by January 15, 2027; because Section III of State Form 12662 cites the wrong section; and because the Army benefits library still prints $14,000, $24,960 and a $200,000 cap.

Progress

Path to law: Bill in a two-chamber legislature

  1. Introduced Done, House
  2. In committee Done, House Ways and Means, then Senate Tax and Fiscal Policy
  3. Passed one chamber Done, House, 82-1
  4. Passed both chambers Done, The Senate passed it amended 38-10 on February 24, 2026, the House dissented, and both chambers adopted the conference committee report, House 91-3 and Senate 48-0
  5. Signed by the governor Done, Public Law 157
  6. In effect Done,

Sponsors

  • Craig SnowSponsor, House
  • Danny LopezCo-sponsor, House
  • Harold SlagerCo-sponsor, House
  • Cherrish PryorCo-sponsor, House
  • Travis HoldmanCo-sponsor, Senate
  • Scott BaldwinCo-sponsor, Senate
  • Ryan MishlerCo-sponsor, Senate
  • Linda RogersCo-sponsor, Senate
  • Lonnie RandolphCo-sponsor, Senate

What it touches

  • IC 6-1.1-12-13
  • IC 6-1.1-12-14
  • IC 6-1.1-51.3-5
  • IC 6-1.1-51.3-6
  • IC 6-6-5-5.2

Catalog entries (3)

Official record

Read House Enrolled Act 1210 (P.L.157-2026) on the jurisdiction's own record