Tax exemption for eligible events., the official text

First Regular Session of the 124th General Assembly (2025)

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  SENATE ENROLLED ACT No. 314

   AN ACT to amend the Indiana Code concerning taxation.

   Be it enacted by the General Assembly of the State of Indiana:

   SECTION 1. IC 6-8-12-1, AS AMENDED BY P.L.108-2019,
SECTION 130, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 1. (a) As used in this chapter,
"eligible entity" means:

      (1) the National Football League and its affiliates;
      (2) the National Collegiate Athletic Association and its affiliates;
      (3) the National Basketball Association and its affiliates; and
      (4) the Women's National Basketball Association and its
      affiliates; and
      (4) (5) the College Football Playoff Group and its affiliates.
   (b) The College Football Playoff Group described in subsection
(a)(4) (a)(5) is comprised of the American Athletic Conference,
Atlantic Coast Conference, the Big Ten Conference, Inc., the Big 12
Conference, Inc., Conference USA, Mid-American Conference,
Mountain West Conference, Pac-12 Conference, Southeastern
Conference, Sun Belt Conference, University of Notre Dame Du Lac,
and BCS Properties, LLC.
   SECTION 2. IC 6-8-12-2, AS AMENDED BY P.L.108-2019,
SECTION 131, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 2. As used in this chapter,
"eligible event" means:
      (1) an event known as the Super Bowl that is conducted after

SEA 314 — Concur
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      December 31, 2011, by an eligible entity described in section
      1(a)(1) of this chapter;
      (2) an event known as the Men's Final Four or the Women's Final
      Four, including the ancillary events associated with the Men's
      Final Four or the Women's Final Four, that is conducted after
      December 31, 2011, by an eligible entity described in section
      1(a)(2) of this chapter;
      (3) an event comprising NBA an All-Star Weekend conducted by
      an eligible entity described in section 1(a)(3) or 1(a)(4) of this
      chapter, including the NBA an All-Star Game, All-Star Saturday
      Night, Rising Stars Challenge, Celebrity Game, D-League
      All-Star Game, and additional events as the NBA eligible entity
      described in section 1(a)(3) or 1(a)(4) of this chapter may
      establish; or
      (4) an event known as the College Football Playoff National
      Championship, including the ancillary events associated with the
      College Football Playoff National Championship, that is
      conducted after December 31, 2021, by an eligible entity
      described in section 1(a)(4) 1(a)(5) of this chapter.
   SECTION 3. IC 6-8-12-3, AS AMENDED BY P.L.239-2017,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) Except as provided in subsections (b)
and (c), all property owned by an eligible entity, revenues of an eligible
entity, and expenditures and transactions of an eligible entity:
      (1) in connection with an eligible event; and
      (2) resulting from holding an eligible event in Indiana or making
      preparatory advance visits to Indiana in connection with an
      eligible event;
are exempt from taxation in Indiana for all purposes.
   (b) Salaries and wages paid to employees of the National Collegiate
Athletic Association and its affiliates that are ordinarily subject to
taxation under:
      (1) IC 6-3-1 through IC 6-3-7; and
      (2) IC 6-3.6;
are subject to income taxation regardless of whether the salaries and
wages are paid in connection with an eligible event, holding an eligible
event in Indiana, or making a preparatory advance visit to Indiana in
connection with an eligible event.
   (c) Salaries and wages paid to employees of the National Basketball
Association and its affiliates an eligible entity described in section
1(a)(3) or 1(a)(4) of this chapter that are ordinarily subject to taxation
under:

SEA 314 — Concur
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      (1) IC 6-3-1 through IC 6-3-7; and
      (2) IC 6-3.6;
are subject to income taxation regardless of whether the salaries and
wages are paid in connection with an eligible event, holding an eligible
event in Indiana, or making a preparatory advance visit to Indiana in
connection with an eligible event.
   SECTION 4. An emergency is declared for this act.

SEA 314 — Concur
President of the Senate

President Pro Tempore

Speaker of the House of Representatives

Governor of the State of Indiana

Date:                             Time:

SEA 314 — Concur