Increases the threshold that applies to public works projects for which the department of natural resources may use its employees to perform the labor and supervision for the project. Removes the sunset of provisions that authorize the sale of bonds at a negotiated sale. Amends provisions pertaining to the investment of public funds in certain depositories. Requires the fiscal officer (rather than the executive) of a political subdivision to upload certain contracts to the Indiana transparency website (website). Permits the political subdivision to identify an individual other than the fiscal officer to upload contracts to the website. Provides that the change to the agricultural base rate in Senate Bill 1 does not apply for the January 1, 2025, assessment date to land in inventory. Repeals the increase in the personal property tax exemption for the 2025 assessment in Senate Bill 1, but retains the increase of the personal property tax exemption to $2,000,000 for the 2026 assessment date and thereafter. Removes an exception to provisions added in Senate Bill 1 exempting depreciable personal property placed in service after January 1, 2025, from the 30% minimum valuation floor if property tax revenue that is attributable to the depreciable personal property is pledged as payment for bonds, leases, or other obligations. Repeals the local property tax credits for veterans enacted in Senate Bill 1 and reinstates the property tax deductions in current law for veterans that were expired under Senate Bill 1. Provides that the personal property online submission portal (portal) may be used to file a personal property return until 2026. Repeals (effective January 1, 2026) the provision requiring the establishment of the portal and makes corresponding changes. Adds requirements for the filing of a petition for review of land values. Amends a provision pertaining to the assessment of solar land. Provides for the assessment of community land trust property and a property tax credit for community land trust property. For purposes of public utility companies, specifies that the period of time that a taxpayer may file an objection with the department of local government finance (DLGF) is not later than 15 days after the notice is postmarked. Provides, for particular calendar years, that all or part of a building is deemed to serve a charitable purpose and is exempt from property taxation if it is owned by certain nonprofit entities. Establishes a maximum entry fee per unit that may be charged by a continuing care retirement community to qualify for the property tax exemption. Adds, for particular calendar years, continuing care retirement communities, small house health facilities, and qualified residential treatment providers to the list of exempt entities for purposes of another property tax exemption. Provides that the DLGF may (as opposed to shall) adopt certain rules with respect to property of an exempt organization used in a nonexempt trade or business. Amends the requirements that must be satisfied to receive a property tax exemption for property used by a for-profit provider of early childhood education. Establishes a partial property tax exemption for an employer that provides child care on the employer's property for the employer's employees and certain other employees. Amends certain notice and procedural provisions applicable to proceedings before the Indiana board of tax review. Clarifies the deadline for submitting amended certified net assessed value amounts. Specifies the calculation of the maximum permissible property tax levy for certain units that fail to comply with certain budget and tax levy review and adoption procedures. Adds provisions that: (1) require the DLGF to increase the maximum permissible property tax levy for certain qualifying municipalities for property taxes first due and payable in 2025 to include all debt service levies of the qualifying municipality for property taxes first due and payable in 2025; (2) specify that the adjustment is a one time and permanent increase; (3) modify the: (A) local income tax trust account threshold percentage of a county that contains a qualifying municipality (for purposes of determining whether the county shall receive a supplemental distribution); and (B) certified share allocation determination for a qualifying municipality; and (4) prohibit the use funds from the state general fund to make up certain local income tax related shortfalls. Provides temporary one time increases for the maximum permissible ad valorem property tax levies for Shelby County and the Shelby County solid waste management district. Provides that the county treasurer is not required to mail or transmit a statement for property that is exempt from taxation and does not have a reported assessed value. Requires the DLGF, in a manner determined by the DLGF, to include on the coupon page of each property tax statement educational information regarding the eligibility and procedures for various property tax benefits available to certain taxpayers. Provides that a tract or item of real property owned by a political subdivision may not be sold at a tax sale. Removes a provision requiring the county executive to provide an annual report to the legislative council concerning certain tax sales. Provides that property tax assessment board of appeals members' terms must be staggered for a two year period and begin on January 1. Provides that a property tax payment made by a check processing company received after the due date for the property taxes is considered to be made on or before the due date if the taxpayer provides reasonable evidence that the payments were made on or before the due date. Reestablishes the deduction for aircraft entitling a taxpayer to a deduction from the assessed value of abatement property in each year in which the abatement property is subject to taxation for ad valorem property taxes. Provides a sales tax exemption for sales by agricultural commodity trade associations made at the state fair. Provides certain sourcing rules for the adjusted gross income of an investment partnership. Defines "investment partnership" and other related terms. Specifies that an electing entity or pass through entity shall be permitted to claim a credit for taxes withheld or paid on the entity's behalf. Allows an electing entity to make elections to claim certain state tax liability credits and sets forth requirements that apply to those elections. Expands the physician practice ownership tax credit against state tax liability to practicing physicians (instead of only primary care physicians) who have an ownership interest in a physician practice and meet other eligibility criteria. Limits the total amount of physician practice ownership tax credits that may be awarded in a state fiscal year. Specifies that a volunteer fire department that applies to the county adopting body for a distribution of local income tax revenue that is allocated to public safety purposes must do so through the fiscal officer of the unit served by the department. Allows the Fountain County council to adopt a resolution to make a one time transfer from the county jail revenue fund to the county general fund to be used for specified purposes. Allows revenue generated from a special purpose local income tax rate in Starke County to be used to operate and maintain the county jail and related facilities. Increases the amount of the local collection assistance fee. Provides a presumption of reasonable cause exception to the penalty for failure to file a return in the case of certain small partnerships. Amends the provisions to conform to the reasonable cause exception applicable to the failure to file penalty available under federal tax procedures (IRS Rev. Proc. 84-35, 1984-1 C.B. 509). Authorizes numerous local units to impose food and beverage taxes. Allows the town of Shipshewana to increase its food and beverage tax. Removes language excluding transactions that occur at a historic hotel from the Orange County food and beverage tax and amends provisions that apply to the uses of the tax revenue. Repeals provisions authorizing the imposition of food and beverage taxes in Wayne County. Reallocates the amounts of revenue received from the Vanderburgh County innkeeper's tax that is deposited in certain funds. Authorizes certain counties to impose an innkeeper's tax under separate enabling statutes. Allows Brown County to increase its innkeeper's tax rate. Prohibits the deposit or transfer of money in an innkeeper's or food and beverage tax fund into any other fund, or deposit or transfer of money from any other fund into an innkeeper's or food and beverage tax fund. Requires a local unit that imposes a food and beverage tax (as part of its required annual reporting) to provide to the state board of accounts a consolidated financial statement for the preceding year. Requires the state board of accounts to: (1) determine whether or not local units imposing a food and beverage tax, and other entities that receive a distribution of food and beverage tax revenue, are in compliance with current reporting requirements and applicable statutory requirements; and (2) submit a report of its findings to the legislative council. Provides for a reduction of the percentage of gross revenue to be paid to a unit of local government by a holder of a cable franchise. Requires the office of the secretary of family and social services to apply to the United States Department of Health and Human Services for an amendment to each home and community based services Medicaid waiver for certain eligibility criteria related to asset limit thresholds. Specifies that certain school corporation property tax referenda are eligible to be on the ballot in an election held in the fall of 2025. Applies certain access to financial data requirements to charter schools. Restores language in a provision amended by Senate Bill 1 regarding optional revenue sharing with charter schools. Specifies that a minimum population for application of certain provisions concerning: (1) the assessment of industrial facilities; (2) the general government of counties; and (3) the division of powers of certain counties; is 450,000 (instead of 400,000). Allows a county fiscal body to make loans of money for not more than 10 years (rather than five years under current law) and issue notes for the purpose of refunding those loans. Allows a person who is: (1) engaged in the business of renting or furnishing, for periods of less than 30 days, certain lodging facilities located within an economic development district; and (2) liable for a special benefits assessment for the property; to charge a fee of not more than $1 per night. Provides that the northwest Indiana regional development authority must be reimbursed for amounts deposited in the blighted property demolition fund not later than July 1, 2027 (instead of July 1, 2026). Requires local units to make semiannual fire service reports to the state fire marshal which, in turn, is required to submit the data reported to the legislative council. Provides for funding for cultural institutions. Urges the legislative council to assign to the appropriate interim study committee the task of studying certain issues relating to property exempt for charitable purposes. Amends a 2025 law requiring certain disclosures concerning appointed officers to provide that if an appointed board is a subgroup of an elected body that is appointed entirely: (1) from the body's elected members; and (2) by a member or members of the elected body; the appointed board may publish a board member's name and elected title in the board's meeting notice or agenda with a link or web address to the website where information of each board member's appointment and term is published. Removes provisions enacted by HEA 1001-2025 that: (1) treated the local government investment pool as a financial institution; and (2) considered the seven day yield published weekly by the treasurer of state to be a quote for purposes of the law governing the deposit and investment of public funds. Provides that money in the Pokagon Band Tribal-state compact fund is continuously appropriated for the purposes of the fund. Provides that funding to a local board of health from the local public health fund may only be used for Indiana residents who are lawfully present in the United States. Resolves conflicts.
Requires the Indiana department of health (state department) to establish: (1) a statewide mobile retail food establishment license (license); (2) standards for the licensure, inspection, and operation of a mobile retail food establishment; and (3) license fees and inspection fees. Requires the state department to establish a workgroup to collaborate with in implementing specified provisions. Beginning January 1, 2027, requires a local health department to: (1) receive applications for licenses; (2) collect annual license and inspection fees; (3) issue licenses; and (4) conduct semiannual inspections of a mobile retail food establishment that is issued a license. Provides that an owner or operator of a mobile retail food establishment issued a license is not required to obtain a county or local license or permit, nor required to pay a county or local inspection fee or a license or permit fee. Provides that beginning January 1, 2027, a person may not operate a mobile retail food establishment in Indiana unless the person obtains a license. Requires the state department to adopt rules to implement these provisions. Repeals provisions of law governing mobile retail food establishment permits effective January 1, 2027.
Provides that the commission on improving the status of children in Indiana (CISC) must create and provide staff support to a statewide youth, family, and caregiver engagement initiative to carry out certain duties. Adds that CISC must provide staff to the statewide juvenile justice oversight body.
Establishes a two year moratorium on the sale of cultivated meat products in Indiana. Prohibits a person from misbranding a cultivated meat product as a meat product. Provides that the cultivated meat product is misbranded as a meat product if the cultivated meat product is: (1) advertised; (2) labeled; or (3) offered for sale or sold; in a manner that does not clearly indicate that it is a cultivated meat product or not in accordance with rules adopted by BOAH. Requires BOAH to administer the chapter.
Provides that accredited nonpublic schools are eligible to participate in the following: (1) The establishment of police departments. (2) The science, technology, engineering, and mathematics teacher recruitment grants. (3) The principal institute. Provides that charter schools are eligible to receive science, technology, engineering, and mathematics teacher recruitment grants. Establishes, for three school years: (1) a centralized school facilities pilot program; and (2) a student transportation pilot program. Allows: (1) not more than three applications, as selected by the department of education (department), to participate in the centralized school facilities pilot program; and (2) not more than three applications, as selected by the department, to participate in the student transportation pilot program (pilot programs). Establishes a: (1) local centralized school facilities board; and (2) local student transportation board; for participating school corporations and schools and grants the local boards certain powers and duties. Allows school corporations and schools to opt out of the pilot programs by providing a one year notice. Requires the department of local government finance, in consultation with the department, to prepare and submit reports that include certain recommendations. Establishes a mastery based education pilot program administered by the department. Establishes the Indianapolis local education alliance and requires the alliance to conduct a school facilities assessment and establish a school facilities and transportation implementation plan. Allows a parent of a choice scholarship student or an eligible choice scholarship school on behalf of a parent to petition the department to reconsider the eligibility of a choice scholarship student enrolled in the school if the parent has reason to believe that the student was determined ineligible due to enrollment data inaccuracies reported by a school. Provides that a student must be withdrawn from enrollment in a school corporation's virtual education program if the student accumulates 10 consecutive or 18 cumulative unexcused absences (instead of the number of unexcused absences sufficient to result in the student's classification as a habitual truant). Amends eligibility requirements for the high value workforce ready credit-bearing grant. Establishes the: (1) county deputy prosecuting attorney and public defender scholarship program; and (2) county deputy prosecuting attorney and public defender scholarship fund. Provides that a land use application for any approval that is required by a unit for a public or nonpublic school may not be denied for the sole reason that the requesting entity is seeking to establish a public or nonpublic school. Provides that, if Vigo County transfers or gifts any unencumbered funds to a school corporation, the county executive may establish a local board to have oversight and manage the use of the funds. Provides that the expenses of the local board shall be paid by the county. Requires certain individuals and certain schools to ensure that an AED is operational and present at certain events, and that individuals present at certain events are aware of the location of the AED and emergency plans regarding the use of the AED. Adds a requirement regarding certain school emergency action plans for sudden cardiac arrest. Removes certain sudden cardiac arrest training and certificate of completion requirements. Establishes requirements regarding a standardized admissions test for state educational institutions that offer certain health education programs. Requires a public school provide written notification to an employee and parent of a student not later than 14 days regarding certain unsubstantiated or otherwise dismissed allegations. Requires the department to submit a report to the general assembly on the academic readiness of students who enroll in a virtual school or program. Provides that the state board shall adopt rules regarding financial reporting and oversight required by a school corporation and a vendor who enter into or renew a contract relating to the operation of a dedicated virtual education school. Resolves conflicts.
Provides that the director of the state personnel department may make a determination to provide coverage under the state employee health plan for emergency medical services as part of a mobile integrated healthcare program. Provides that the requirement for a policy of accident and sickness insurance and a health maintenance organization contract to provide reimbursement for emergency medical services includes emergency medical services that are performed or provided as part of a mobile integrated healthcare program. Repeals a provision that requires the department of insurance to maintain an electronic system for the collection and storage of information concerning transactions involving residential property. Provides that the article regarding consumer data protection does not apply to any organization exempt from taxation under Section 501(c)(4) of the Internal Revenue Code that is: (1) established to detect or prevent insurance related crime or fraud; and (2) subject to a memorandum of understanding with a statewide law enforcement agency. Changes the deadline for the Indiana Public Employers' Plan, Inc., to apply to the insurance commissioner for a certificate of authority to transact business as a domestic tax exempt reciprocal insurance company from before December 31, 2026, to before December 31, 2030. Repeals the statute requiring carriers of health insurance plans to conduct annual public forums. Provides that provisions requiring a notice of material change apply to personal automobile or homeowner's policies that are issued, delivered, amended, or renewed after June 30, 2026. Amends the definition of "small employer" in the chapter regarding small employer group health insurance. Makes corresponding changes.
Requires the department of education (department) to submit a report to the general assembly before November 1, 2025, that provides an analysis of the feasibility and cost of increasing school corporation employee health plan options. Creates the Indiana teacher recruitment program. Beginning June 30, 2025: (1) increases the minimum salary for a teacher employed by a school corporation to $45,000 (current law requires $40,000); and (2) requires a school corporation to expend an amount for teacher compensation that is not less than 65% of state tuition support (current law requires 62%). Amends the requirements for a school corporation and the department if the school corporation determines that the school corporation cannot meet minimum teacher salary requirements. Removes a provision that provides that the matrix rating system may not rank or compare teacher preparation programs.
Requires the coroner where the incident occurred to respond to the coroner where the death occurred not more than 24 hours after being contacted to discuss the need for an autopsy. Provides that if the coroner where the incident occurred does not timely respond, the coroner where the death occurred may conduct an autopsy and bill the coroner where the incident occurred. Provides that beginning January 1, 2026, a licensed hospital is required to have a blood retention protocol for the preservation of the first sample of blood drawn from an individual after arriving at a hospital for treatment. Specifies the required elements of the blood retention protocol, including how long a laboratory is required to hold a blood sample in storage. Provides for waiver of the blood sample storage requirement in any case where the sample is tested and cannot be retained for reasons of medical necessity in the clinical care of the patient.
Eliminates requirements that the department of correction: (1) maintain farm programs for offenders committed to the department; and (2) prepare a report calculating the savings realized as a result of sentencing changes. Replaces a reference to a rule repealed by the department of correction with a requirement that the custody and treatment of juveniles meet the standards and licensing requirements adopted in the administrative rules of the department.
Establishes a limited medical license for individuals who: (1) have graduated from certain international medical programs; (2) obtain a health care facility sponsor in an underserved area; and (3) meet certain other criteria. Provides that a limited medical license authorizes the recipient to practice medicine only at a health care facility in an underserved area. Enables the medical licensing board of Indiana (board) to revoke a limited medical license if the recipient stops working as a physician at a health care facility in an underserved area. Provides that a limited medical license may be converted to an unlimited license. Allows the board to require a comprehensive evaluation to determine the individual's competency before issuing an unlimited medical license. Allows, until June 30, 2027, an applicant for an unlimited license to practice osteopathic medicine to take all levels of the Comprehensive Osteopathic Medical Licensing Examination not later than ten years from the date the applicant first passes level 1 of the examination.
Provides the records of the bureau of motor vehicles (bureau), for purposes of showing the last registered owner of a vehicle when obtaining a certificate of title for a repossessed vehicle, mean records related to certificate of titles or registrations. Allows the bureau to issue an electronic certificate of registration. Requires a toll operator to invoice a user not later than one year after a toll is incurred. Allows the bureau to issue a temporary registration permit at the bureau's discretion if a person meets certain requirements. Allows the bureau to offer alternative designs or color scheme versions of license plates. Requires a customer who selects both an alternative design or color scheme and a personalized license plate message for a license plate to pay two separate fees. Amends the requirements for a special group recognition license plate. Allows an insurance company to submit a signed or unsigned certificate of title for the issuance of a certificate of salvage title. Provides that a slow moving vehicle emblem and the emblem's position of mounting must substantially adhere to certain recommendations. Repeals provisions concerning the Indiana criminal justice institute's rulemaking authority concerning slow moving vehicle emblems. Provides that a commercial driver's license (CDL) may include an intrastate passenger transport endorsement if the applicant is at least 18 years of age. Provides maximum prices that public and private institutions and other entities may charge for conducting skills exams. Provides that a learner's permit, driver's license, identification card, and photo exempt identification card expire upon the bureau receiving notice of the death of the holder or upon issuance of a subsequent physical credential. Effective January 1, 2028, requires the bureau to maintain a secure online insurance verification system to verify proof of a driver's financial responsibility. Establishes the real time insurance verification advisory board. Allows a law enforcement officer to include in a written accident report whether a driver's medical impairment may have contributed to an accident. Removes the population requirement for a county to enter into an interlocal cooperation agreement with an adjacent county to allow a public transportation corporation to provide expanded service beyond the boundary of the county in which it is located. Prohibits a person from advertising: (1) a product containing marijuana; or (2) a controlled substance listed in schedule I; by any medium. Adds to the definition of a "consumer transaction" for purposes of deceptive consumer sales. Requires a towing company to release property to a consumer if the consumer pays a percentage of the towing invoice, obtains a bond for the remaining amount of the invoice, and provides a copy of a complaint filed with the attorney general. Requires a city, county, or town to credit the proceeds from the sale of an abandoned vehicle or parts against the costs of removal, storage, and disposal of the vehicle. Establishes rates a towing company may charge for fees for emergency towing or private property towing. Allows a county to mow or maintain any grass or vegetation in a right-of-way that is owned by the state and located in the county if the county obtains a permit from the office of the Indiana department of transportation district in which the county is located.
Extends the expiration of provisions concerning a county with a single voting bloc and the allocation of votes for a local income tax council. Removes provisions enacted in HEA 1001-2025 that treated the local government investment pool as a financial institution and considered the seven day yield published weekly by the treasurer of state to be a quote for purposes of the law governing the deposit and investment of public funds. Provides that money in the Pokagon Band Tribal-state compact fund is continuously appropriated for the purposes of the fund. Extends by five years provisions enacted in HEA 1001-2025 requiring termination of the compact related to the establishment of the Chicago-Gary Regional Airport Authority. Resolves a conflict between SEA 425-2025 and HEA 1005-2025. Makes conforming amendments consistent with changes made to statutes concerning advisory plan commissions in SEA 425-2025.
