With the beginning of a new year, Hoosiers and businesses should prepare for significant changes as three new laws come into effect on January 1, 2025.

The first major change will see Indiana’s flat income tax rate will drop from 3.05% to an even 3%. Next, new regulations on child labor mark a notable shift in Indiana’s employment landscape.

Restrictions on working hours for 16- and 17-year-olds are being lifted.

Finally, starting January 1, workers must wait at least two full business days before beginning any project after notifying utilities to mark underground lines.