The Indiana General Assembly resumed its session on January 5, focusing primarily on redistricting. However, other legislative matters are also under review. The National Federation of Independent Business (NFIB) is tracking developments in tax conformity, energy policy, legal reform, and state-mandated regulations.
One significant issue is the potential alignment of Indiana’s tax code with federal rules. Lawmakers are considering legislation that would make Indiana conform to federal provisions related to the 20% Small Business Deduction, which was made permanent in last summer’s One Big Beautiful Bill Act. According to the NFIB, “Small business owners worked relentlessly to get the 20% Small Business Deduction made permanent in the One Big Beautiful Bill Act, which Congress passed last summer. Now, Indiana lawmakers are considering legislation to conform Indiana’s tax code to the federal rules. NFIB is strongly advocating for the protection of the 20% Small Business Deduction for Indiana’s small business community.”
Energy policy will also be a focus for several years as the Indiana Strategic Energy Growth Task Force develops recommendations for responding to increasing energy demands across the state.
Legal reform is another area under consideration. Many small businesses have raised concerns about frivolous lawsuits and rising insurance costs. As stated by NFIB: “Frivolous lawsuits and rising business insurance costs are a major concern for small businesses throughout Indiana. NFIB is working with several other business advocacy groups to promote comprehensive legal reform.”
Lawmakers are also evaluating a proposal that would create a state-mandated retirement program for all small businesses without an existing qualified retirement plan. Under this proposed program, employees would be automatically enrolled if their employer did not offer such a plan in the previous year. The NFIB noted: “The General Assembly is considering legislation that would create a state-mandated retirement program for all small businesses. The program would automatically enroll employees of businesses who have not offered a qualified retirement program to employees in the previous year.”
The organization encourages members interested in participating more actively during 2026 to contact its grassroots manager for information about events and opportunities.
