Bill Title: Trusts. Provides that an "excluded trust" is not a resident trust and is not required to file an adjusted gross income tax return. Defines "excluded trust" as a trust that satisfies all of the following conditions: (1) The trust is an irrevocable trust consisting of property transferred to the trust by a person who is not a resident of Indiana at the time of the transfer. (2) None of the trustees of the trust are: (A) Indiana residents; or (B) partners or corporations domiciled in Indiana. (3) The entire corpus of the trust is located outside Indiana. (4) The trust

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-01-14 - First reading: referred to Committee on Judiciary [SB0426 Detail]

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Bill Drafts

Revision	Date	Format	Source	View
Introduced	2019-01-10	PDF	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
No bill amendments currently on file for Indiana SB0426

Supplemental Documents

Title	Description	Date	Format	Source	View
No supplemental documents for Indiana SB0426 currently on file.

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