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SB 356

Hospitality taxes.

2025 Regular Session Introduced by Scott Alexander and 1 co-sponsor

SB 356 modifies Indiana's hospitality tax structure, currently under committee review for potential impacts on tourism industry and local government revenues.

Senator Gaskill added as second author
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Bill Summary · SB 356

Legislative bill overview

SB 356 addresses hospitality-related taxation in Indiana, though specific details about whether it raises, lowers, or restructures these taxes are not available from the action history provided. The bill is currently in the Committee on Tax and Fiscal Policy following its January 13, 2025 first reading.

Why is this important

Hospitality taxes directly affect hotel occupancy taxes, restaurant taxes, and similar levies that influence tourism revenue, business operations, and local government funding. Changes to these tax structures can impact both the travel/hospitality industry's competitiveness and the revenues available for community development and services.

Potential points of contention

  • Whether the bill favors tourism promotion and business competitiveness or prioritizes tax revenue for public services
  • How changes might affect small hospitality businesses versus large chains
  • The distribution of tax revenue between state government and local municipalities that depend on hospitality taxes for funding

Compiled from official sources — confirm details with the bill’s official record.

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