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Neutral Bill Mar 16, 2026

Accelerated depreciation.

Accelerated depreciation. Couples Indiana depreciation provisions with federal depreciation provisions under Section 179 of the Internal Revenue Code (Section 179). Increases the Section 179 threshold from $25,000 to $100,000 for Indiana adjusted gross income purposes. Makes technical changes.

https://legiscan.com/IN/bill/SB0357/2025
Bill data from LegiScan, used under CC BY 4.0.
Linda Rogers State Senator
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