- Indiana’s biennial budget (HB 1001), signed into law in 2025, contained a provision for an eight-week amnesty program.
- The amnesty is applicable to all taxes paid to the Indiana Department of Revenue (“Revenue”) or Indiana Motor Carrier Services for tax periods ending before January 1, 2024, and runs from July 15th through September 9th, 2026.
- Taxpayers considering amnesty should consider a cost-benefit analysis as compared to the state’s voluntary disclosure program.
Background
As a part of the biennial budget process, the Indiana legislature authorized, and Governor Mike Braun signed into law, a tax amnesty program. The legislation, H.B. 1001, § 92, 124th Gen. Assemb., 1st Reg. Sess. (Ind. 2025) (enacted as P.L. 213‑2025), initially covered periods ending before January 1, 2023, but was amended to update the expiration date to January 1, 2024. The legislation delegates authority to Revenue to implement the amnesty in accord with the limitations set forth in the law.
Key Considerations
The amnesty does not cover tax periods ending after January 1, 2024. It applies to all taxes administered by Revenue, as well as those administered by Motor Carrier Services, which is a part of Revenue. Motor Carrier Services purview includes, but is not limited to, fuel taxes as well as excise taxes on vehicles.
Those with tax liabilities during the applicable period who did not participate in earlier amnesties in 2005 or 2015 are eligible to participate. nterestingly, Revenue is partnering with United Collection Bureau (“UCB”) to administer the program. To participate, eligible taxpayers must take one of two steps between July 15th and September 9th, 2026. Either a taxpayer must call UCB to arrange to pay its liabilities in full or set up a payment plan, or log into Indiana’s propriety INTIME tax portal to create an account and plan to pay liabilities in full or establish a payment plan. Amnesty payment plans must be paid in full by June 7th, 2027.
Revenue will waive all related penalties, interest, and collection fees once a taxpayer successfully finishes amnesty. Eligible taxpayers that do not participate will incur double penalties for the eligible periods.
Forvis Mazars Insight: As with most offered amnesty programs, it will be important for taxpayers to consider Indiana’s voluntary disclosure program as an alternative and undertake an analysis as to which program offers a better result.
How Forvis Mazars Can Help
We can guide you through the amnesty process, help you consider voluntary disclosure as an alternative, and assist you in successfully completing the appropriate program for you. Reach out to a professional at Forvis Mazars.