Indiana · 2026 session
SB 27 changesStadium authority.
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What changed
+172 / −353 words · LargeConfidence: high
This version-to-version change fundamentally gutted Senate Bill 27 by removing virtually all substantive provisions related to establishing a Northwest Indiana stadium authority with powers to finance and develop professional sports facilities in Hammond. The bill previously created comprehensive framework legislation authorizing a stadium authority to issue up to $1 billion in bonds, establish special taxing districts with admissions taxes (12%) and food/beverage taxes, enter public-private agreements for toll road and transportation projects, and allocate state tax revenues to stadium development. The changes eliminated the entire legislative findings justifying the stadium authority's creation, all operational provisions governing the authority's powers (including bidding requirements, bonding authority, and revenue allocation mechanisms), and the complete chapter creating a Northwest Indiana Professional Sports Development Area. What remains after these deletions is unclear, but the bill has been stripped of its core stadium financing and economic development framework.
Change log
PREAMBLE >cont.
removedhigh confidenceEntire preamble text and printing code section removed
The legislative preamble describing the bill's purposes and a detailed section explaining printing code conventions were removed from the bill. The preamble previously summarized provisions regarding a Hammond admissions tax, professional sports development areas, a stadium development district, Indiana Sports Corporation funding distribution requirements, and INDOT contract review requirements. The printing code section explained how amendments, additions, and deletions would be typographically distinguished.
APPENDIX
removedhigh confidenceProcedural appendix with committee reports and emergency declaration removed
The AFTER version removes an entire appendix containing legislative procedural materials. This appendix included an emergency declaration for the act, committee reports from Senate Rules and Legislative Procedure, Senate Appropriations, and House Ways and Means, and documentation of various amendments and committee votes. These materials documented the bill's progression through committees but did not constitute substantive law.
APPENDIX >cont.
removedhigh confidenceLegislative findings section regarding Northwest Indiana stadium authority and NFL team relocation removed
The bill removes an entire appendix section containing legislative findings that justified creation of a Northwest Indiana stadium authority and related economic development powers. The removed findings declared that relocating an NFL franchise to Northwest Indiana posed unique challenges requiring special revenue sources, that such relocation was critical to economic development and served a public purpose, and that the region faced distinct infrastructure development challenges due to tax-exempt properties and reliance on non-property tax revenues. The section detailed expected economic benefits including attracting businesses, increasing tax revenues, and promoting regional growth.
APPENDIX >cont.
removedhigh confidenceEntire appendix section containing stadium authority amendments removed
This section, which appeared to contain legislative amendments for a stadium authority chapter, has been completely removed from the bill. The removed content included definitions for "city" (Hammond) and "stadium board," modifications to board composition and appointment procedures, and provisions tied to county adoption of food and beverage taxes. The removal eliminates detailed board membership structures that would have varied based on whether Lake County and Porter County adopted certain taxes.
APPENDIX >cont.
removedhigh confidenceTechnical/conforming change
This appendix section containing line-by-line drafting instructions for bill amendments has been removed. The instructions detailed substitutions of 'stadium board' for various references to 'lessee' and 'entity,' along with other technical revisions throughout pages 3-6 of the underlying bill text. These types of appendix sections are typically removed after amendments are incorporated into the main bill text.
APPENDIX >cont.
removedhigh confidenceEntire appendix of line-by-line bill amendments deleted
This section removes an appendix containing detailed technical instructions for amending specific pages and lines of the underlying bill. The deleted instructions specified various replacements, including substituting 'stadium board' for 'lessee' and 'contracting party' throughout multiple pages, inserting enumerated funding sources (admissions taxes, food and beverage taxes, innkeeper's taxes, and captured revenue), and making other conforming changes. Absent the full bill text, the practical impact of removing these amendment instructions cannot be determined.
APPENDIX >cont.
removedhigh confidenceAppendix instructions deleted
This section contained detailed line-by-line amendment instructions (e.g., 'Page 9, line 4, delete "contracting party" and insert "stadium board"') directing specific textual changes throughout the bill. The entire appendix of these mechanical editing instructions has been removed. These instructions appeared to systematically replace references to "contracting party" and "lessee" with "stadium board" throughout multiple pages, among other technical edits.
APPENDIX >cont.
removedhigh confidenceAuthority's power to issue bonds for innovation districts and review requirements for public-private agreements removed
This section deletion removes the stadium authority's power to issue up to $1 billion in bonds for projects in local innovation development districts at the request of the Indiana Economic Development Corporation, funded by district revenues and state appropriations. It also removes the requirement that extensions or amendments to certain public-private agreements entered into after May 1, 2019 be submitted to the budget committee for review. The authority previously could also acquire obligations from entities financing capital improvements and motorsports investment districts.
APPENDIX >cont.
removedhigh confidenceSpecial payment reserve fund provisions for public-private agreement amendments eliminated
This section removes provisions governing how the authority handles large payments received from extending or amending public-private agreements. The deleted text established requirements for budget committee review of proposed extensions/amendments, mandated deposit of payments over $1 million into a special payment reserve fund, specified investment requirements for that fund, and authorized use of proceeds from 2026 amendments to the pre-2013 toll road agreement for transportation projects in seven northern Indiana counties through 2029.
APPENDIX >cont.
removedmedium confidenceTechnical/conforming change
This section removes appendix continuation text that included penalty provisions for weight violations, a provision about user fee rulemaking authority, a new requirement for budget committee review of large transportation projects, and a tort claims act reference. These appear to be moved, restructured, or consolidated elsewhere in the bill rather than substantively eliminated.
APPENDIX >cont.
removedhigh confidenceEntire appendix continuation section removed
This section removes provisions governing the special payment reserve fund for post-2029 proceeds from public-private agreements amended between January and December 2026, as well as the general rule prohibiting use of the fund before May 1 of the following year. It also removes amendments to IC 5-33-6.5-9 that would have reduced the percentage of Indiana Sports Corporation funding required for events outside Marion and Lake Counties from 30% to 20%, and added a new 20% allocation requirement for northwest Indiana stadium authority events. The removal eliminates these substantive changes from the bill.
APPENDIX >cont.
removedhigh confidenceAppendix and four new sections defining stadium authority terms and project costs removed
This removal eliminates an appendix listing property tax exemption provisions scattered across the Indiana Code, along with four new sections that were to define terms for a stadium authority chapter. The removed sections would have defined "authority," "board," and "project costs" (covering acquisition, construction, and reimbursement for public facilities including stadiums), and modified timing language for a county fiscal body to increase certain tax rates. All removed provisions were marked effective upon passage.
APPENDIX >cont.
removedhigh confidenceEntire county additional tax rate provisions eliminated, including termination date, adoption procedures, payment mechanisms, and repeal authority
The removed section established procedures for a county to impose an additional tax rate that would terminate July 1, 2050. It detailed adoption requirements, effective date calculations, and mandated that revenue be paid monthly to the county treasurer and then to the board or its designee while obligations to the authority existed. The section also authorized the county fiscal body to repeal the tax once all obligations were satisfied and project costs paid.
APPENDIX >cont.
removedhigh confidenceTechnical/conforming change
This section contained appendix continuation material that has been removed, likely as part of bill reorganization or cleanup. The removed content included references to IC 6-9-36-3 regarding county food and beverage tax authority and IC 6-9-36-8, but no substantive policy changes are evident from the removal alone.
APPENDIX >cont.
removedhigh confidenceRegional development authority tax distribution, board obligation provisions, and food/beverage tax expiration deleted
This section removes provisions governing tax revenue distribution to the northwest Indiana regional development authority and the development authority revenue fund. It also eliminates language directing tax proceeds to the board while obligations to state agencies remain outstanding, contingent on project cost certification by the public finance director. Additionally, it repeals provisions establishing a January 1, 2045 expiration date (or later bond payoff date) for county food and beverage taxes, along with related reporting requirements to the state board of accounts.
APPENDIX >cont.
removedhigh confidenceRemoves provisions on tax repeal authority, covenants with bondholders, and Hammond admissions tax chapter
This section removes three statutory provisions: (1) language authorizing a fiscal body to repeal a stadium authority tax ordinance after all obligations are satisfied and the budget committee receives certification from the public finance director that project costs are paid; (2) a covenant with bondholders that the tax chapter will not be repealed or amended to adversely affect tax imposition/collection or change revenue use purposes while obligations remain outstanding; and (3) the beginning of a new chapter establishing a Hammond admissions tax. The removed text included procedural requirements for tax termination and notice to the department of state revenue.
APPENDIX >cont.
removedmedium confidenceTechnical/conforming change
This section was removed from the appendix continuation. The deleted text appears to be duplicate or relocated material concerning stadium development district agreements, allocation areas, and procedural requirements. Without accompanying context showing where this content was moved or why it was removed, this appears to be a structural reorganization rather than a substantive policy change.
APPENDIX >cont.
removedhigh confidenceCity admissions tax provisions for large facilities repealed entirely
This section removes all statutory language authorizing a city fiscal body to impose a 12% admissions tax on events held in facilities with seating capacity exceeding 40,000 where tickets are publicly sold. The removed provisions addressed tax imposition procedures, personal seat license exemptions, notification requirements to the Department of State Revenue, effective date rules, and distribution of collected revenue to the northwest Indiana stadium board. No replacement text is provided.
APPENDIX >cont.
removedhigh confidenceRemoval of provisions on stadium board obligations, tax collection procedures, and repeal mechanism
This section removal eliminates detailed procedures governing how the northwest Indiana stadium board must handle admissions tax revenues when obligations are owed to the stadium authority or state agencies. It also removes requirements for tax collectors to remit collections to the Department of State Revenue by the fifteenth of each month with prescribed forms, and eliminates the mechanism allowing local fiscal bodies to repeal the admissions tax ordinance once all bonds and obligations are satisfied.
APPENDIX >cont.
removedhigh confidenceRemoves provisions on tax termination timing and toll road authority powers
This section removes language describing when a tax imposed under the relevant chapter terminates—specifically, January 1 following the year the board makes its last payment on bonds, leases, or obligations. It also removes provisions detailing the authority's powers to construct and operate toll road projects, issue toll road revenue bonds payable from the rural transportation road fund or revenues, establish reserves, set tolls, and acquire property through purchase or condemnation.
APPENDIX >cont.
removedhigh confidenceAuthority's land sale, access control, signage, and contracting powers eliminated
This section removal eliminates the authority's explicit power to sell or transfer land no longer needed for its purposes, including transfers to state agencies or political subdivisions. It also removes provisions governing designated ingress/egress points on toll road projects, prohibitions on lodging facility access at service areas and toll plazas, and requirements for directional signage listing highways and municipalities within 75 miles. The deleted text also included general authority to enter contracts necessary for performing duties under this chapter and related statutes.
APPENDIX >cont.
removedhigh confidenceBidding and procurement requirements for stadium authority contracts eliminated
This section previously required the stadium authority to solicit competitive bids through public advertisement for contracts exceeding $10,000 (with certain exceptions), and specified bonding requirements including mandatory bonds for projects over $200,000. The section also authorized the authority to employ consulting engineers, superintendents, managers, and other professional staff. Both the competitive bidding procedures and the employment authorization provisions have been removed entirely from the statute.
APPENDIX >cont.
removedhigh confidenceRemoval of toll road authority provisions regarding funding, federal grants, and public-private agreements
This section removes extensive powers previously granted to a toll road authority. The deleted text allowed the authority to pay expenses from toll road revenue bonds or revenues, receive federal grants and contributions, establish fees for arterial street projects, accept state highway transfers, enter public-private agreements, and adopt related rules. All sixteen enumerated powers in this provision are eliminated.
APPENDIX >cont.
removedhigh confidenceAuthority's power to regulate toll road vehicle weight/size and issue special hauling permits removed
This section previously granted the authority power to set weight and size limits for vehicles using toll road projects and to issue special hauling permits for oversize/overweight vehicles. Operators exceeding limits were required to apply in writing at least seven days before entry, pay a fee, and present the permit copy at toll entry points. The entire provision has been deleted.
APPENDIX >cont.
removedhigh confidenceRemoval of toll road regulatory provisions including fee assessment, traffic rules, and commercial activity restrictions
This section eliminates provisions governing toll road operations and regulation. The removed text detailed authority to assess oversized vehicle permit fees based on administrative costs, potential damage, and safety hazards. It also eliminated provisions for setting minimum speeds, designating traffic lanes, regulating U-turns and parking, establishing traffic control systems, limiting entry/exit points, restricting pedestrian and aircraft use, regulating commercial activity (sales, advertising, public address systems), and establishing toll collection enforcement procedures. The removal includes the Class C infraction penalty for violations of these rules.
APPENDIX >cont.
removedhigh confidenceEntire Chapter 31.6 creating Northwest Indiana Professional Sports Development Area repealed
This change removes an entire chapter that would have created a "Northwest Indiana Professional Sports Development Area" in Hammond, Indiana. The removed provisions defined key terms including the northwest Indiana stadium authority and board, capital improvements, covered taxes (state gross retail, income, local income, and food and beverage taxes), and the geographic tax area. The chapter was slated to take effect upon passage but is now eliminated in its entirety.
APPENDIX >cont.
removedhigh confidenceEntire legislative findings section on Northwest Indiana stadium authority removed
This section contained the general assembly's findings justifying the creation of a stadium authority for Northwest Indiana, including statements about unique economic development challenges, the need for facilities to host professional sporting and entertainment events, and the public purpose of economic development. The entire section, which provided the policy rationale and context for the authority's powers, has been removed from the statute.
APPENDIX >cont.
removedhigh confidenceEntire northwest Indiana professional sports development area framework deleted
This section removed the statutory authorization for a commission to establish a "northwest Indiana professional sports development area." The deleted provisions had allowed the commission to create a development area encompassing professional sporting event facilities (including stadiums), team training facilities, and team management operations, with authorization to finance such facilities through debt issued by the board, authority, or a political subdivision. The framework included procedural requirements that any tax area be established by July 1, 2027, following economic development area procedures under IC 36-7-14.
APPENDIX >cont.
removedhigh confidenceProvisions governing tax area changes, required findings, and notice procedures eliminated
This section removed procedural requirements for modifying stadium authority tax areas. Previously, the commission had to make three specific findings when establishing or changing tax area terms: that the project is for a facility, that it benefits public health and welfare, and that it protects or increases tax bases and revenues. The removed text also required the commission to publish notices and file impact statements with taxing units when changing tax area boundaries, including disclosures about estimated economic benefits, employment impacts, and effects on tax revenues.
APPENDIX >cont.
removedhigh confidenceEntire section governing budget agency approval and conditions for tax allocation deleted
This section, which previously established requirements for budget agency approval before covered taxes could be allocated, has been removed in its entirety. The deleted provisions required findings that projects be economically sound and benefit Indiana, mandated significant local resource commitments, and imposed conditions including establishment of a tax area, budget committee review, adoption of admissions and food/beverage taxes, at least 50% private investment in facility construction costs, and Indiana finance authority review. The removal eliminates these procedural safeguards and substantive requirements for tax allocation.
APPENDIX >cont.
removedhigh confidenceTax area establishment provisions for professional sports development repealed
This section removes provisions that authorized establishment of tax areas for professional sports development by resolution. The removed language specified that covered taxes from these areas could be allocated to a professional sports development area fund, with a 40-year maximum term beginning when the first obligation was incurred. It also required covered taxes could not be collected until after June 30, 2027, or when all chapter conditions were met, and established rules for allocating professional athlete compensation earned in the tax area.
APPENDIX >cont.
removedhigh confidenceDeleted restrictions on overlapping tax districts and GIS code development requirements
This section removed prohibitions that prevented multiple economic development authorities from designating the same territory under this chapter for other district types, including innovation development districts, stadium development districts, general allocation areas, and transit development districts. It also removed a requirement that the commission develop GIS codes for properties in the tax area in cooperation with state departments.
APPENDIX >cont.
removedhigh confidenceRemoves reporting, fund administration, and distribution requirements for professional sports development tax areas
This section eliminates provisions governing monthly taxpayer reporting requirements for wages and compensation paid to professional athletes and others in designated tax areas, as well as reporting for withholdings and retail taxes. It also removes the professional sports development area fund, its administration by the department, and the monthly distribution mechanism to the board. The deleted text includes compliance provisions allowing the department to use best available information when taxpayers fail to report.
APPENDIX >cont.
removedhigh confidenceRemoval of professional sports development area fund distribution provisions and Northwest Indiana Stadium Development District chapter
This section removes provisions governing how the state comptroller distributes money from the professional sports development area fund to the board, including requirements for warrants and notifications. It also removes authorized uses of those distributions, such as operation, maintenance, construction, financing, and debt service for capital improvements. Additionally, it eliminates the start of a new chapter (IC 36-7-32.6) that would have established the Northwest Indiana Stadium Development District, including definitions for base assessed value, board, city (Hammond), contractor, designating body, and related terms.
APPENDIX >cont.
removedhigh confidenceDeleted definitions for 'executive' and 'gross retail base period amount' related to stadium development districts
This section removes two definitional provisions from the chapter. The first defined 'executive' as the executive of the city. The second provided a detailed definition of 'gross retail base period amount,' which referred to aggregate state gross retail and use taxes collected from businesses in a stadium development district during the fiscal year preceding the district's designation, including specific provisions for taxes collected at physical locations, use taxes, and contractor taxes on property incorporated into real property within the district.
APPENDIX >cont.
removedhigh confidenceDefinitions for stadium development district tax increment calculations removed
The entire text defines three key terms used elsewhere in the chapter: 'gross retail incremental amount' (the excess of current-year sales/use tax collections in the stadium development district over a baseline period), 'income tax base period amount' (the baseline year's income tax from employees and service providers in the district), and 'income tax incremental amount' (the excess of current-year income tax over that baseline). These definitions establish the methodology for measuring tax increment revenues generated by the stadium development district, presumably for purposes of financing or revenue allocation. Their removal suggests either the elimination of the tax increment financing mechanism or a restructuring of how such increments are calculated.
APPENDIX >cont.
removedhigh confidenceEntire stadium development district framework deleted, including designation process, boundaries, and budget committee review
This section completely removes the statutory framework for establishing a northwest Indiana stadium development district. The deleted provisions defined key terms including "net increment," "professional sports development area," and "stadium development district." The removed text outlined the process by which a designating body could create such a district, including requirements for resolutions describing the district boundaries, term limits of 35 years, submission to the budget committee for review, and restrictions that district boundaries could not overlap with professional sports development areas.
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