· IN legislature · 2026

Partnership composite returns.

Removes penalty provisions that apply if a pass through entity fails to include in a composite return nonresident partners, nonresident shareholders, or nonresident beneficiaries that do not have distributive share income of greater than $0. Makes conforming changes.

Sponsor

Craig Snow (R-IN)

Introduced

2026-01-08

Policy area

Taxation

Latest action

Signed by the Speaker