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Indiana General Assembly Completes 2025 Legislative Session

Indiana General Assembly Completes 2025 Legislative Session

April 30, 2025

Learn about small business highlights from this session

The Indiana General Assembly concluded the 2025 legislative session last week following the passage of the state budget. While it was a tighter budget than in years past, the small business community still saw great legislative wins including property taxes and health care reform.

The Legislature recently passed SB 1, property tax relief legislation, which allows Indiana’s small business owners to be exempt from taxes on business equipment if they are purchased this year and beyond. This is especially welcome news for Indiana’s manufacturers and farmers – the legislation includes a small business exemption increase from $80,000 to $2 million in 2026.

Health care reform legislation was a focus for lawmakers during this session. While there is still work to do, small businesses will get some relief from HB 1003, legislation that will improve health care pricing transparency and allow owners to offer more affordable options to their employees.

Economic development is another area from which small businesses benefit. SB 516 created an office for entrepreneurship and innovation, a goal of Governor Braun’s agenda.
Earlier in the session, NFIB successfully advocated for the removal of the retail delivery fee provision on the road funding bill. This was a major win for Indiana’s small businesses and saved them from an unnecessary fee.

COMING SOON: Indiana State Director Natalie Robinson will brief members on the 2025 legislative session and what to expect going forward. Stay tuned for the briefing video!

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