Requires the department of education (department) to: (1) compile a list of business and industry partners that provide guaranteed incentives to high school students who earn the honors employment plus seal; and (2) publish the list on the department's website. Provides that, in addition to conditions established in current law to convert an existing public elementary or secondary school, an existing public elementary or secondary school may be converted into a charter school if certain other conditions apply. Allows, if the conditions are met, the governing body of a school corporation to: (1) convert more than one existing public elementary or secondary school within the school corporation; and (2) operate two or more conversion charter schools under a single charter. Allows participating innovation network charter schools to enter into an agreement with more than one school corporation. Establishes the following for or with regard to participating innovation network charter schools that entered into an agreement with more than one school corporation: (1) Requirements regarding the location of a participating innovation network charter school. (2) Terms of a participating innovation network charter school agreement. (3) Duties of the department. Amends certain requirements and procedures that apply to the closure and transfer of covered school buildings. Provides that a lease or sale of a covered school building to a charter school or state educational institution includes certain assets. Requires parental notification if a school determines a student is at risk of not achieving grade level proficiency in mathematics.
Sponsored bills
Allows additional license plates issued by the bureau of motor vehicles (bureau) to be designed as a personalized license plate. Provides that a motor vehicle may be equipped with an appropriate, functioning rear view camera that provides the driver a view of the highway for a distance of at least 200 feet to the rear of the vehicle instead of a mirror. Prohibits the Indiana department of transportation from implementing variable speed limits or using electronic variable speed limit signs. Amends the information required to be provided by an applicant for a driver's license or permit. Amends the required age an individual must be to obtain a driver's license from 16 years and 90 days of age to 16 years of age. Requires an individual to demonstrate sufficient proficiency of the English language to operate a commercial motor vehicle. Provides that an individual commits a Level 6 felony if the individual: (1) represents that a false record is a valid commercial driver's license; or (2) does not have proper documentation while driving with a commercial driver's license issued by any jurisdiction other than a state, territory, or possession of the United States. Provides that a business enterprise may not educate, train, or otherwise prepare an individual to operate a commercial motor vehicle if certain circumstances exist. Makes certain changes to the requirements for the issuance of a nondomiciled commercial driver's license and allows for the revocation of an individual's nondomiciled commercial driver's license in certain circumstances. Allows an applicant for a driver's license or permit to take an examination of the individual's ability to read and understand highway signs and the individual's knowledge of Indiana traffic laws by satisfactorily completing an online examination approved by the bureau. Amends the time that an expired driver's license of an individual temporarily residing outside Indiana because of service in the armed forces remains valid. Changes the time for an individual who is 75 years of age or older and renewing a physical credential to provide proof to the bureau that the individual passed an eyesight examination from 30 days to 60 days. Removes the limitation that a renewal identification card cannot be issued by electronic service if the card expired more than 180 days prior to the date of the application for renewal. Provides that an advertisement that violates the prohibition on advertising certain illegal products must be removed from public circulation not later than October 1, 2026. Amends certain requirements for township capital improvement plans.
Requires a municipal entity that hires or retains a municipal advisor to publish a contract in a prominent location on the municipal entity's website. Modifies the amount of supplemental wagering tax that the treasurer of state is required to pay to the riverboat operating in Gary and the distribution of wagering tax revenue to the city of Gary. Provides that the Lake County Convention Center Authority is established upon the substantial completion of the convention and event center. Establishes an alternative procedure for certain school corporations to issue refunding bonds. Requires state agencies and political subdivisions to cooperate with the state GIS officer in preparing a statewide base map. Eliminates the requirement that the department of local government finance (DLGF) work with the office of technology or another organization that is part of a state educational institution for purposes of posting information on the Indiana transparency website and submitting forms regarding data for local units. Allows a person to satisfy any notice statute by publishing notice in specified forms of media and modifies related provisions regarding notice by publication. Provides that in assessing or reassessing land, the land shall be assessed as agricultural land regardless of who owns the property or who is liable for the property taxes. Modifies procedures as to the reporting of assessment values of real and personal property and parcel level data. Changes the deadline for a county to submit to the DLGF data regarding real property, personal property, and geographic information system information. Requires the purchaser of a mobile home to process the paperwork with the bureau of motor vehicles to transfer the title into the purchaser's name within 90 days of the sale. Specifies eligibility for certain townships to petition for an increase to the maximum property tax levy for the firefighting and emergency services fund. Makes procedural changes for civil taxing units not subject to levy limits. Provides that certain local property tax credits result in a reduction of property tax collections in a political subdivision in which such a credit is applied. Specifies the procedures for the submission of certain forms and related allocation amounts with regard to various allocation areas. Amends various tax increment financing allocation area provisions, including provisions to redefine "residential property" and to require the original owner of certain nonowner-occupied residential property in an allocation area to enter into a written agreement with the appropriate entity to pay the property taxes for the portion of outstanding bonds until the bonds are retired. Changes reporting requirements by governing bodies to the DLGF regarding guaranteed savings contracts and energy efficient programs used by school corporations. Provides that the property tax rate for the levy imposed for the replacement of fire protection territory equipment is considered part of the maximum permissible ad valorem property tax levy and may not exceed $0.0333 per $100 of assessed value. Extends a temporary increase in the capitalization rate percentage under the statewide agricultural land base rate determination. Requires the DLGF to annually publish on the Indiana Register the adjusted cost estimate threshold for certain local public work projects. Provides a real and personal property tax exemption for Indiana nonprofit senior living communities beginning with property taxes that are first due and payable in 2027. Adds the Indiana Historical Society, Inc. to a list of organizations exempt from property taxation. Allows certain taxpayers to retroactively file a property tax exemption application. Increases the amount of the property tax deduction for a model residence and a residence in inventory to 100% of the assessed value of the property for each deduction. Increases the number of model residences and residences in inventory from three to ten that may be claimed for purposes of those property tax deductions. Requires an individual to reside on the real property, mobile home, or manufactured home to be eligible for the over 65 property tax credit. Increases the property tax deduction for a veteran who is totally disabled to 100% of the assessed value of the individual's real property (instead of $14,000). Expires property tax deductions for certain veterans, and instead provides a property tax liability credit. Restores the property tax deduction available to a surviving spouse of a World War I veteran that was limited by SEA 1-2025. Provides, if a taxpayer claims the homestead deduction for property that is not eligible for the deduction, that the taxpayer shall (instead of may) be liable for any additional taxes that would have been due on homestead property plus a civil penalty. Requires the county auditor to include in a notice of tax due a 10% fine as a penalty for claiming the homestead deduction falsely, which is in addition to all other penalties for which the taxpayer is liable. Allows the executive of Miami Township in Cass County to submit a petition to the DLGF requesting an increase in the township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2027. Requires the Hancock County fiscal body to adopt a resolution to allow a one time transfer of money from the library property tax replacement fund. Provides that for purposes of fixing and reviewing budgets, tax rates, and tax levies, before a county auditor makes an amendment, the county auditor must provide written notice to the county fiscal body, the DLGF, and the fiscal officers of the affected taxing units. Provides that the DLGF may not approve the budget for a political subdivision until an attestation statement concerning the uploading of contracts is submitted. Allows a school corporation to allocate the effects of supplemental homestead credits granted for property taxes first due and payable in 2026 proportionately among all the school corporation's property tax funds. Requires certain qualified data center users to enter into an agreement with local officials before the qualified data center user may use a specific transaction award certificate. Adds a provision regarding repayment in the redevelopment tax credit. Specifies eligibility and procedures for a health reimbursement arrangement income tax credit. Moves the effective date for the local income tax changes enacted in SEA 1-2025 from 2028 to 2029. Makes corresponding changes to move the expiration date regarding a county with a single voting bloc enacted in HEA 1142-2025. Specifies procedures for the imposition of local income taxes and distribution of local income tax revenue. Removes provisions enacted in SEA 1-2025 providing for the expiration of local income tax expenditure rates for counties or municipalities that fail to adopt an ordinance to renew an existing expenditure tax rate. Provides that the county may determine an allocation method for revenue raised from a tax rate for fire protection or emergency medical services. Provides that the county and certain township fire departments must receive an allocation of revenue raised from a tax rate for fire protection or emergency medical services. Provides a formula for the distribution of revenue from the local income tax rate imposed by a county for certain small cities and towns. Specifies procedures for determining population for purposes of a municipal local income tax rate. Specifies that taxing units may deposit distributions of excise tax revenue in any fund maintained by the taxing unit. Allows each county to establish a local strategic taskforce to negotiate and determine certain maximum local income tax rates. Allows the Marshall County jail fund to be used for costs otherwise incurred for the operation of the county jail. Provides that distributions of certain excise tax revenue to a taxing unit may be deposited in any fund maintained by the taxing unit and may be used for any purpose allowed by law. Makes numerous changes and additions to the local innkeeper's tax and food and beverage tax statutes, including new food and beverage tax authorizations, modifications to distributions of innkeeper's tax revenue, and revisions to the composition of various innkeeper's tax boards and commissions. Replaces the definitions of "manufactured home" and "mobile home" throughout the Indiana Code with a singular definition. Subject to an exception, limits voting eligibility in a homeowners association to members of the homeowners association who use their property as a homestead as to certain matters. With certain exceptions, prohibits a unit from adopting or enforcing an ordinance, resolution, regulation, policy, or rule that prohibits or restricts an owner of a privately owned residential property from using the property as a rental property. Retroactively amends the definition of "short term rental" to specify that certain private, owner occupied businesses are excluded from that definition. Requires a person appointed to a fire protection district board of trustees to reside in the fire protection district. Sets forth an alternative procedure that may be used to appoint the board of trustees of certain fire protection districts. Specifies maximum property tax rates for certain fire protection territories. Revises a provision of the municipal Barrett Law concerning deferred installments. Amends provisions in the drainage law as to bidding on certain projects and the term of loans. Authorizes the budget agency, subject to budget committee review, to augment the state agency contingency fund appropriations in HEA 1001-2025 through July 1, 2027, in an amount not to exceed $40,000,000 for Indiana office of technology contracts, in addition to the uses for the appropriation authorized in HEA 1001-2025.
Removes vacation pay and sick pay from the definition of "deductible income". Amends the definition of "suitable work" to apply solely to extended benefit claims. Amends the definition of "employment" with respect to certain religious, charitable, or educational organizations. Provides that the department of workforce development may make certain direct deposit disbursements under limited circumstances. Provides that the date a determination of eligibility is sent is prima facie evidence of proper service. Codifies certain administrative rules with respect to benefit payments, the filing of claims, and notice. Removes outdated or expired provisions. Removes references to dependents' allowances for purposes of calculating extended benefits. Provides that an individual who files a disaster unemployment assistance claim may be eligible for additional benefits under certain circumstances. Makes conforming changes.
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.
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.
Defines or amends certain terms. Codifies certain administrative rules with respect to: (1) experience accounts; (2) reporting; (3) contribution rates and payment; (4) seasonal workers; (5) benefit payments to the deceased; (6) part-time workers; (7) work searches; (8) partial unemployment; (9) the filing of claims; (10) interstate claimants; (11) administrative law proceedings; and (12) notice. Alters the powers of the department of workforce development with respect to administrative cooperation agreements. Changes when the department may issue a civil penalty with respect to unauthorized postsecondary proprietary educational institutions. Makes conforming changes.
Makes changes to the composition of the case review panel established by an interscholastic athletic association. Requires the secretary of education, not later than December 1, 2026, to identify key metrics and activities concerning civic literacy and to submit the information to the general assembly. Requires the secretary of education, not later than December 1, 2026, to identify and make certain recommendations concerning paid leave for employees following certain events and to submit the findings to the general assembly. Provides that certain requirements apply to schools in which, over the course of three consecutive years, fewer than 75% of students achieved a valid passing score on the determinant evaluation of reading skills. Requires the commission for higher education (commission), not later than December 1, 2026, to evaluate accrediting agencies of state educational institutions and to report the commission's findings and recommendations to the general assembly. Provides that state educational institutions with degree programs that meet the definition of a low earning outcome program under federal law must request approval from the commission to continue the degree program.
Amends definitions, requirements, restrictions, and exceptions regarding wireless communication device policies adopted and implemented by school corporations and charter schools. Requires the department of education to publish model policy language and implementation guidance. Provides that, with exceptions, a school corporation, a school maintained by a school corporation, and a charter school, including school personnel, are immune from civil liability for any actions taken in good faith to comply with the school's wireless communication device policy.
Modifies the definition of "average of the annual compensation" for a member of the public employees' retirement fund (PERF) who retires after December 31, 2027. Specifies that compensation received in contemplation of retirement is excluded from the average of the annual compensation for particular members of PERF and the Indiana state teachers' retirement fund (TRF). Repeals a provision requiring the board of trustees of the Indiana public retirement system (board) to maintain separate accounts for each unit of local government. Provides that amounts forfeited under the public employees defined contribution plan must be used as determined by the board. Specifies a process by which a fully vested member of the public employees' defined contribution plan or the teachers' defined contribution plan may irrevocably elect to participate in PERF or TRF, as applicable. Modifies the information that must be included in a delinquency notice to a delinquent political subdivision. Modifies the requirements that apply to certain PERF members purchasing and claiming years of service credit in PERF. Allows, subject to particular requirements, certain TRF members to purchase and claim years of service credit in TRF. Allows a PERF or TRF member's employer to pay all or part of the member's contributions required for purchase of service credit. Allows a wage assignment to be made for the purpose of paying voluntary contributions of an employee of a political subdivision to a tax deferred retirement account. Provides that a municipality, a unit, an airport authority, a school corporation, or a charter school may require certain members of PERF to continue as members of that fund instead of the 1977 police officers' and firefighters' pension and disability fund (1977 fund). Requires, subject to certain limitations, the state to make contributions after December 31, 2026, that match, dollar for dollar, each state employee's deferred compensation contributions, not to exceed $28 per paycheck. Specifies a process by which portions of the funding sources for the retirement medical benefits account must be transferred to the state comptroller for the purpose of making matching contributions. Provides as a default rule that after December 31, 2026, each participant's membership in the retirement medical benefits account is terminated, participant subaccounts are forfeited, and subaccount amounts must be transferred to the state general fund. Requires the state comptroller to transfer certain amounts from the state general fund to each participant's defined contribution plan. Specifies a time frame within which a participant in the retirement medical benefits account may elect to remain a participant. Establishes the 2027 retiree health benefit trust. Provides that the retiree health benefit trust fund will be terminated when certain conditions are met. Increases the lump sum death benefit payable to the heirs or estate of a 1977 fund member. (The introduced version of this bill was prepared by the interim study committee on pension management oversight.)