Indiana Bills

Makes wearing a mask during the commission of a criminal offense a sentencing aggravator. Makes it malicious littering, a Class A misdemeanor, for a person to place refuse on the property of another person with the intent to cause the owner or occupant of the property to reasonably fear for their physical safety.

Provides that contracts entered into, amended, or renewed by a qualified entity for the provision of a technological product or service must contain a provision requiring the contractor to confirm that the contractor and any subcontractors working under the contract for the contractor are not prohibited persons. Requires certain persons acting on behalf of a hostile foreign country to register with the attorney general. Establishes a procedure to deny state benefits to persons who aid a foreign terrorist organization. Requires a state educational institution to meet certain requirements regarding the admission and enrollment of a foreign student into qualifying programs at state educational institutions. Requires an approved postsecondary educational institution to provide to the commission for higher education the number of foreign students currently enrolled in a qualifying program and the number of foreign students enrolled in a qualifying program for each academic year for the preceding 10 years. Prohibits certain individuals and business entities from acquiring real property located in Indiana. Provides that an agreement or cooperative agreement between a unit and a prohibited person is contrary to public policy and is void and unenforceable. Repeals existing statutes regarding foreign ownership of agricultural land.

Requires the local office of the department of child services to provide notice of an adoption petition to the court in which a CHINS proceeding is open or pending. Provides that the consent to adoption may be executed or acknowledged at any time after the birth of the child in the presence of an attorney, in person, or by video conferencing. Provides that a court may grant postadoption contact privileges if the child is at least 12 months of age. (Current law requires the child to be at least two years of age.) Provides certain exceptions to confidentiality requirements. Requires the department of child services (department) to consider certain factors when evaluating an out-of-home placement for a child in a child in need of services (CHINS) case. Provides that a placement with whom a child has resided with for at least 12 months, consecutively or nonconsecutively, is presumed to be an individual who has a significant relationship with the child. Requires a court to write a formal order in certain circumstances and include specific information in the order. Provides that the objectives of the dispositional decree are not considered met solely because a court is prohibited from changing a child's placement under IC 31-34-23-6(g) and prohibits the court from considering certain information when deciding whether the objectives of the dispositional decree are met. Requires any party seeking a change in placement for certain children to file a motion with the court, provide notice to all persons affected, and inform all persons affected of the right to file a written objection within 15 days. (Current law only allows the department to file the motion for a change of placement.) Allows a court to rule on a party's motion for the change in placement without delay if exigent circumstances are alleged in the party's motion. Provides that, with certain exceptions, if a child is the subject of an adoption petition, the adoption petitioner is the child's current placement, and the adoption petitioner has been the child's placement for at least 12 months, the court shall not change the child's placement until the adoption petition has been ruled on. Provides that if the party seeking a change of placement is a parent, guardian ad litem, or a court appointed special advocate, the party must provide notice to the department of child services, and the department shall then provide notice of the motion to the child's out-of-home placement.

Provides that the maintenance, repair, renovation, modernization, or expansion of buildings, structures, or facilities used in connection with a shooting range, including improvements to safety, security accessibility, or environmental controls, is a continuation of a permitted use and may not be treated by a local unit of government as: (1) an expansion of a nonconforming use; or (2) a basis to deny, delay, or condition approval of any permit that is otherwise required under applicable building codes or safety regulations. Provides that if an area is zoned for commercial use, a retail sporting goods store is a permitted use on each lot or parcel. Provides that if a property is zoned for commercial, industrial, or agricultural use, an indoor shooting range is permitted on any lot or parcel if certain conditions are satisfied.

Sets forth the circumstances in which a dispenser is not required to transmit certain information to the INSPECT program (program). Requires an opioid treatment program to, before reporting patient information to the program, comply with federal regulations in obtaining patient consent. Allows the board of pharmacy to disclose prescription drug monitoring program data to a representative of the Indiana department of health and the office of the secretary of family and social services for specified purposes.

Amends and adds state income tax statutes to conform with certain provisions enacted in Public Law 119-21 (H.R. 1) (commonly known as One Big Beautiful Bill Act of 2025). Specifies rounding provisions for cash transactions with regard to the penny phaseout. Amends state income tax withholding provisions for gambling winnings. Amends the definition of "contribution" for purpose of the state income tax credit for contributions to an ABLE account. Amends provisions regarding computation of specified research or experimental expenditures. Authorizes the department of state revenue (department) to mail documents electronically through its online tax system. Allows taxpayers to request to receive all documents from the department through the department's online tax system. Makes changes to certain tax warrant procedures. Extends the deadline for filing revenue agent report (RAR) adjustments from 180 days to one year from the Internal Revenue Service's finalization of the federal adjustments. Amends the statute of limitations for issuing assessments and refunds based on an RAR to one year. Adds certain sales tax enforcement provisions regarding motor vehicles, cargo trailers, aircraft, and watercraft. Amends provisions regarding confidentiality of tax information. Makes various changes to the cigarette tax chapter, the petroleum severance tax chapter, and the alcoholic beverage excise tax chapters. Specifies the liability of responsible persons for trust fund taxes. Defines the term "responsible person" with regard to trust fund taxes. Specifies application of the Indiana adoption tax credit. Revises provisions in the pass through entity tax regrading credit for taxes paid to another state. Amends provisions in the tax amnesty program. Specifies the determination of estimated tax penalties. Makes amending changes to the aircraft license excise tax.

Adds telecommunications network wire to the definition of "valuable metal" for purposes of Indiana law governing valuable metal dealers. Moves existing criminal penalties concerning valuable metals to the criminal code. Provides that a person may not sell or attempt to sell, and a valuable metal dealer may not purchase or attempt to purchase, telecommunications network wire in any amount unless specified conditions are satisfied. Provides that a person who suffers a pecuniary loss as a result of a violation of Indiana law governing valuable metal dealers may bring a civil action for specified damages against the person who caused the loss.

Renames the crime of "criminal mischief" to "criminal vandalism". Repeals: (1) institutional criminal mischief; (2) cemetery mischief; (3) railroad mischief; and (4) critical infrastructure facility mischief; places them in the "criminal vandalism" statute, and preserves the original penalties and defenses. Repeals and places provisions involving damage to a cave in the criminal vandalism statute. Repeals and places provisions involving depositing refuse in a cave in the littering statute. Makes conforming amendments.

Provides that a county board or assessing official shall not enter a property to conduct a physical inspection without first receiving the permission of the taxpayer to enter the property. Provides that under specific circumstances, that an individual may serve as a tax representative of any taxpayer concerning property subject to property taxes. Changes the expiration date for the county option circuit breaker tax credit. Describes elements that must be included in a report that must be prepared by the department of local government finance and presented to an interim study committee regarding automated valuation systems.

Requires the department of local government finance (department) not later than December 31, 2026, to compile data on each township (excluding townships in Marion County) and assign points based upon the township government's performance. Requires a township government that is assigned at least four points (designated township), with certain exceptions, to: (1) merge; or (2) for a township in which (A) at least 80% of the township's boundaries coincide with a municipality's boundaries; and (B) at least 51% of the township's population resides within the corporate boundaries of a municipality, reorganize with the municipality. Requires a merger to satisfy the following requirements: (1) A designated township must merge with at least one township that has less than four points (recipient township). (2) The merger must satisfy contiguity requirements under the township merger law. Provides that if all townships in a county have at least four points, the county executive must designate two townships to act as the recipient townships. Requires the county executive to designate which townships will merge taking into consideration: (1) the wishes of the designated townships and recipient townships; and (2) the contiguity requirements under the township merger law. Provides that all mergers in a county are effective not later than January 1, 2029. Establishes provisions for an interim township government for the new merged township government until a new township trustee and township legislative body are elected during the 2030 general election. Requires a designated township that is required to reorganize to adopt a resolution not later than October 1, 2027, that designates the municipality (recipient municipality) that will reorganize with the designated township. Requires the appointment of a joint board consisting of representatives of the designated township and the recipient municipality to prepare a plan of reorganization. Requires the county fiscal body to approve the budget, tax rate, and tax levy imposed by the recipient municipality within the boundaries of the rural township services district. Provides that a recipient municipality has all of the powers of the government modernization act in reorganizing the township. Amends the government modernization act to require a political subdivision to respond to a resolution that names the political subdivision as a participant in a proposed reorganization. Provides that a township merger does not affect the office of township assessor of a township participating in the merger. Amends the government modernization act to require a political subdivision to respond to a resolution that names the political subdivision as a participant in a proposed reorganization. Requires townships to annually provide certain information relating to fire protection to the department in a manner prescribed by the department using the department's computer gateway. Requires the department to share the information with the department of homeland security. Allows the county council, before January 2, 2027, to adopt a resolution to transfer the duties of a township assessor to the county assessor if: (1) the office of township assessor has been vacant for at least 90 days; (2) a caucus was held but failed to fill the vacancy; (3) the township board adopts a resolution approving the transfer of duties of the township assessor to the county assessor; and (4) the township trustee has approved, in writing, the transfer of duties of the township assessor to the county assessor. Prohibits the legislative body of a county from unilaterally requiring a unit participating in a reorganization that commenced after November 1, 2025, and before November 30, 2025, from being added to an existing fire protection district: (1) during negotiations regarding the reorganization among the participating units; (2) after the date on which a plan of reorganization is finally adopted by all participating units; or (3) as part of a reorganization in a finally approved plan of reorganization. Establishes requirements for the transfer of duties. Repeals a law that allows township governments to dissolve a merger.

Sets forth drug compounding requirements. Requires specified agencies to prepare a report concerning drug compounding and the risks and benefits of compounding. Beginning January 1, 2027, requires the registration of medical spas under the medical licensing board of Indiana (board). Requires the board to establish and maintain a public data base concerning registered medical spas. Requires a medical spa to designate a responsible practitioner that meets certain requirements and specifies duties of the responsible practitioner. Requires a medical spa to notify the board after a serious adverse event. Allows the board to investigate a responsible practitioner concerning an alleged violation and forward any substantiated claim to the governing board of the responsible practitioner. Prohibits a medical spa from providing health care services and cosmetic and lifestyle treatments in a location other than the medical spa. Requires a medical spa to comply with certain advertising requirements.

Provides that any type of law enforcement civilian oversight board or commission or any other entity established by a county, municipality, or township to provide civilian oversight over a law enforcement agency, excluding merit boards and commissions, may operate only in an advisory capacity to the applicable law enforcement agency and does not have binding authority over the law enforcement agency.