Indiana Bears Stadium Bill Proposes New Taxes

The proposed legislation would offer $1 billion in investment to the Chicago Bears to build a new stadium in Hammond, Indiana.

Published on Feb. 23, 2026

The Indiana House is expected to advance a measure aimed at a Chicago Bears stadium project, which would come with a series of new tax levies. The bill would offer approximately $1 billion in investment to the Bears to build a new stadium in Hammond, Indiana, funded through a 1% food and beverage tax surcharge, a doubling of the Lake County hotel tax to 10%, a 12% tax on all tickets purchased to games at the venue, and the creation of a special taxing district in Hammond that would capture sales, use and income taxes.

Why it matters

The advancements made by Indiana lawmakers have stepped up urgency on the part of Illinois officials, who are continuing to negotiate with the Bears over a potential stadium project in suburban Arlington Heights. The clock is ticking as Indiana's legislature will adjourn its session after this week, likely passing a bill that will be signed by the governor, while Illinois' General Assembly will be in session until May.

The details

The bill went into the Indiana House for a second reading on Monday, and it's expected lawmakers will pass the bill with an amendment that would send it back to the Senate. The measure would offer approximately $1 billion in investment to the Bears to convince them to build a new stadium in Hammond, and that money would come from a series of new tax levies, including a 1% food and beverage tax surcharge, a doubling of Lake County's hotel tax to 10%, and a 12% tax on all tickets purchased to games at the venue. There would also be a special taxing district in Hammond that would capture sales, use and income taxes.

  • The Indiana House is expected to advance the stadium bill this week.
  • Indiana's legislature will adjourn its session after this week.
  • Illinois' General Assembly will be in session until May.

The players

Chicago Bears

The professional American football team that is considering building a new stadium in Hammond, Indiana.

Indiana House

The lower chamber of the Indiana General Assembly that is expected to advance the stadium bill.

J.B. Pritzker

The Governor of Illinois, who has expressed optimism about the negotiations between the state and the Chicago Bears over a potential stadium project in suburban Arlington Heights.

Kevin Warren

The CEO of the Chicago Bears, who has echoed the optimism expressed by Illinois Governor J.B. Pritzker about the progress being made in the negotiations.

Mike Braun

The Governor of Indiana, who is expected to sign the stadium bill if it is passed by the Indiana legislature.

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What they’re saying

“I know previously I said 80-20. I would say it's a higher number now.”

— Earl Harris, State Representative, East Chicago (nbcchicago.com)

“We continue to work with Illinois' leadership and appreciate the progress being made.”

— Kevin Warren, CEO, Chicago Bears (Crain's Chicago Business)

What’s next

The Indiana House is expected to pass the stadium bill with an amendment this week, and it will then go back to the Senate. If the bill is passed by the Indiana legislature, it is expected to be signed by Governor Mike Braun. Meanwhile, Illinois officials continue to negotiate with the Bears over a potential stadium project in suburban Arlington Heights, with the clock ticking as the Illinois General Assembly session runs until May.

The takeaway

The competition between Indiana and Illinois to attract the Chicago Bears to build a new stadium has intensified, with Indiana proposing a package of new taxes to fund a $1 billion investment to lure the team. This highlights the high stakes involved as both states vie to secure the economic and civic benefits that come with hosting an NFL franchise.