The 2025 state budget bill required the Department of Revenue (DOR) to establish an amnesty program before January 1, 2027 for up to eight business weeks for taxpayers who have an unpaid tax liability that was due and payable before January 1, 2023. The amnesty program, which waives related penalties, interest and collection fees while open, is estimated to raise about $124 million dollars in FY 2027.

The 2026 tax amnesty period was opened on July 15 and will close on September 9. Subsequently, eligible businesses and taxpayers are now able to sign up for the program as well pay their balance in full or set up a payment plan. Eligible liabilities must total at least $500 for businesses, or $100 for individuals, to qualify for a payment plan.

Additional information including an FAQ, fact sheets, and a video tool can be found on the DOR website.

Krista Ricci is the Indiana Chamber’s vice president of taxation and fiscal policy. She previously served as director of fiscal policy for the Indiana Senate. In total, she spent 15 years handling fiscal matters for the Senate and also worked for the Indiana Department of Revenue. She joined the Chamber in May 2026.