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HB 1101

Tax deduction and credit for persons 65 or older.

2025 Regular Session Introduced by David Abbott and 2 co-sponsors

Indiana proposes tax deduction or credit for residents 65+ to reduce senior tax burden, pending Ways and Means Committee review with unknown fiscal impact.

Representative King added as coauthor
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WeVote Research Nonpartisan
Bill Summary · HB 1101

Legislative bill overview

HB 1101 proposes to establish a new tax deduction or credit specifically for Indiana residents aged 65 and older. The bill was introduced in January 2025 and is currently under review by the House Committee on Ways and Means. The specific provisions—including the deduction/credit amount, income thresholds, and eligibility requirements—are not yet publicly detailed in available records.

Why is this important

Senior citizens often operate on fixed incomes from pensions and Social Security, making tax relief a meaningful policy lever for household financial stability. Indiana's aging population (those 65+) has grown steadily, so tax policy targeting this group affects an increasingly significant portion of the state's voters and taxpayers. The fiscal impact on state revenue will depend heavily on the deduction/credit's scope and generosity.

Potential points of contention

  • Cost to state budget: A broad senior tax benefit could reduce state revenue substantially, requiring offsetting spending cuts or tax increases elsewhere
  • Targeting and equity: Questions about whether the benefit should be means-tested or universal, and whether it disadvantages working-age taxpayers or younger retirees
  • Interaction with federal benefits: Unclear how Indiana's deduction/credit coordinates with existing federal senior tax provisions and whether it risks duplicating or conflicting with them

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

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