Establishment of MUST

The Municipal Unit Strategic Taskforce (MUST) was established through HEA 1210 (2026) to formalize collaboration around Local Income Tax (LIT) decisions.

The framework transitions Indiana counties from largely county-driven tax allocation decisions to a collaborative negotiation model involving municipalities and fiscal officers.

MUST serves as the official negotiation body responsible for reviewing, modeling, and unanimously approving LIT structures.

The process introduces increased flexibility, including county-wide municipal services rates and municipality-specific LIT options.

The Department of Local Government Finance (DLGF) will compile county agreements and submit findings to the legislative council prior to December 1, 2026.