Bill > SB0314

This bill amends Indiana tax law to expand the definition of "eligible entities" and "eligible events" to include the Women's National Basketball Association (WNBA) and its affiliates, specifically for tax exemption purposes. The bill adds the WNBA to the list of sports organizations that receive special tax treatment for events held in Indiana, such as the NFL (Super Bowl), NCAA (Men's and Women's Final Four), NBA (All-Star Weekend), and College Football Playoff events. Under this legislation, all property owned by the WNBA, its revenues, expenditures, and transactions related to an eligible event in Indiana would be exempt from state taxation. However, the bill maintains that salaries and wages for WNBA employees would still be subject to standard income taxation, regardless of whether they are connected to an eligible event. The bill appears designed to provide tax incentives for hosting major sporting events in Indiana, with a specific focus on expanding these benefits to include WNBA events. An emergency clause is included, suggesting the legislation is intended to take effect immediately upon passage.

Budget and Finance, Government Affairs

https://iga.in.gov/legislative/2025/bills/senate/314/details