Scope
SECTION 27 of House Enrolled Act 1406 (P.L.162-2026) directs the Indiana Finance Authority, in collaboration with the Indiana Economic Development Corporation, to study and report on the property, income, sales-and-use and other tax incentives available to data centers or data center equipment under current Indiana law (including their state and local fiscal impact), the impact of data centers on utility costs and water supply for local governments and consumers, and the local and regional environmental impacts of data centers. The report must include recommendations on whether each incentive should continue, with or without new statutory limits, and is due to the interim study committee on fiscal policy not later than 1 November 2026. The section is a study mandate: it changes no incentive and imposes no requirement on data centers. It expires on 1 July 2027.
- Geographic scope
- Indiana
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Indiana General Assembly
Dates
- Adopted
- 12 March 2026
- Effective
- Effective date not stated in the source
- Scheduled expiration
- 1 July 2027
- Ended
- Not recorded as ended
- Completion condition
- The section expires on 1 July 2027. The 1 November 2026 report deadline is a deliverable date, not an expiration.
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Indiana's House Enrolled Act 1406 of 2026 (P.L.162-2026, approved 12 March 2026) includes a section ordering the Indiana Finance Authority, working with the Indiana Economic Development Corporation, to study the tax incentives available to data centers, data centers' effects on utility costs and water supply, and their local and regional environmental impacts, and to recommend whether each incentive should continue. The report is due by 1 November 2026. The section is a study directive, changes no incentive, and expires on 1 July 2027.
What this does not establish
- This record covers only SECTION 27 of the act; the act's other sections concern other taxation subjects and are not recorded here.
- The section is marked effective upon passage and the act was approved on 12 March 2026; no separate effective day is stored because the saved text does not state one as a date.
- Whether the report was delivered by 1 November 2026, and its recommendations, were not checked; the deadline had not passed on 23 September 2026.
- The quoted text is from the official Acts of Indiana 2026 compilation, not the enrolled-act PDF.
Unresolved questions
- The report's findings and any later legislation acting on them are unknown.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- No related action is recorded.
Sources
https://iga.in.gov/ic/2026/2026%20Acts.pdf