Indiana state income tax is only 3%
https://www.forbes.com/sites/nathangoldman/2026/01/05/nil-changed-the-transfer-portal---now-taxes-may-decide-where-stars-go/
Link: https://www.forbes.com/sites/nathangoldman/2026/01/05/nil-changed-the-transfer-portal---now-taxes-may-decide-where-stars-go/