SB314 provides various tax exemptions for the Women’s National Basketball Association All-State Game, and related events, when held in Indiana.

The House passed SB314 on March 20, 2025, by a vote of 83 to 6. We have assigned pluses to the nays because government has absolutely no business subsidizing women’s basketball or other sports. The owners of billion-dollar professional sports organizations can more than afford to pay their taxes, and deserve no special carve-out from the immoral and anti-constitutional forms of taxation (e.g., corporate or personal income taxes) that steal from citizens the wages they have rightfully earned. Policies that involve the government picking economic “winners” and “losers” violates the basic principles of free-market enterprise. “Economic opportunity” is too often simply a cliché or code word used to finance these types of crony, corporate-sponsored “pork-barrel” projects that exist entirely outside the limited purpose and scope of government. The U.S. Constitution’s Bill of Rights and 14th Amendment were written to promote the “general Welfare” of all Americans by preventing undue deprivations of every person’s “property.”