Various fiscal matters.

Changed the requirement for fiscal impact analysis to apply to all executive orders issued by the governor, rather than only those declaring disaster emergencies.

Updated provisions regarding the budget committee's review of tax credits to adjust how the annual aggregate tax credit cap is determined.

Required all taxing units with unelected boards to have their budgets subject to binding review by the county, city, or town fiscal body.

Amended the Pokagon Indiana Education Fund to permit payments to both public and private institutions of higher learning, expanding eligibility for Band citizens.

Changed property tax funding for community mental health centers from mandatory to optional for counties starting July 1, 2028.

Expanded the requirement for the Legislative Services Agency to conduct a fiscal impact analysis to cover all executive orders issued by the governor, rather than just those declaring disaster emergencies.

Lowered the implementation and compliance cost threshold for proposed rules from $1,000,000 to $500,000 over a two-year period, requiring budget committee review for more rules.

Added new mandatory findings for regulatory analyses, including specific statements on fees, fines, civil penalties, and the annual economic impact on small businesses.

Maintained the seven-day deadline for submitting fiscal impact analyses after an executive order is issued.

Clarified that the publisher cannot publish a proposed rule if its costs exceed the threshold until the budget committee has reviewed it, with specific exceptions for emergency, federal-mandated, or safety-related rules.

The effective dates were updated to include retroactive provisions for January 1, 2025, and January 1, 2026, in addition to future dates in 2027 and 2028.

The list of affected statutes was significantly expanded to include new sections regarding tax credits, economic development corporations, and nonprofit property taxation.

New requirements were added for the Indiana Economic Development Corporation to allocate specific funds for redevelopment tax credits and the small town opportunity initiative.

New provisions were added regarding the eligibility of Level 2 technology parks to become Level 3 parks and receive additional tax deposits under specific conditions.

The effective date for community mental health center funding changes was updated from July 1, 2026, to July 1, 2028, with a retroactive application to July 1, 2025.

Rules for community mental health centers were modified to allow counties to use any funding source (excluding federal funds) instead of just property taxes.

New requirements were added for community mental health centers to report additional specific items.

The bill's title and digest were updated to reflect the engrossed version, including new dates and a comprehensive study recommendation for court fees.

Citations in the digest were generalized from specific code sections to broader categories.