Child Care and Development Fund. Provides that a household is eligible for assistance under the Child Care and Development Fund (CCDF) program if the household includes a foster parent at the time of the office of the secretary of family and social services' initial determination regarding the household's CCDF eligibility. Requires the office of the secretary of family and social services to allocate 200 CCDF vouchers to be used for a child who is placed with a licensed foster parent.

Cognitive training grant program. Establishes the cognitive training grant program (program) to provide grants to public and charter schools (eligible schools) to adopt and implement a cognitive training program designed to build skills in areas important to learning. Establishes the cognitive training grant program fund (fund). Provides that the department of education (department) shall develop and publish on the department's website: (1) criteria that vendors must meet to be eligible for use by eligible schools; and (2) guidelines to award grants to eligible schools. Requires the department to prepare and submit an annual report regarding the program to the governor and legislative council.

Statute of limitations. Allows for the prosecution of: (1) child molesting to be commenced before the date the alleged victim reaches 51 years of age; and (2) rape to be commenced within 15 years after the commission of the offense.

Comprehensive student support program. Establishes the comprehensive student support program (program) for the purposes of: (1) funding the formation and staffing of school based and district level comprehensive student support teams; (2) improving staffing ratios for student support personnel; (3) supporting the creation, expansion, and work of multidisciplinary school teams to address the school environment, school safety, school improvement, and crisis intervention and emergency preparedness; and (4) professional development for student support personnel. Establishes the comprehensive student support program state board (board). Provides that the board administers the program. Establishes the comprehensive student support program fund for the purpose of funding the program, and annually appropriates to the fund $1,000,000 from cigarette tax revenue, registration fees, fines, and penalties deposited in the state general fund.

Jail commissary fund reporting. Requires a sheriff to provide a copy of a jail commissary fund's receipts and disbursements to the county fiscal body on a monthly basis, due not later than the fifth day of the following month. (Under current law, a copy must be provided on a semiannual basis, due on July 1 and December 31 of each year.) Requires a sheriff to appear in person before the county fiscal body once each year to present an annual report on a jail commissary fund's receipts and disbursements. Makes a technical correction.

Driving privilege cards. Provides that an individual who is an Indiana resident and cannot provide proof of identity and lawful status in the United States may apply for a driving privilege card to obtain driving privileges. Sets forth the requirements to obtain a driving privilege card. Provides that a driving privilege card may not be used as identification for any state or federal purpose (other than to confer driving privileges), for the purpose of voting, or to verify employment. Requires an individual who holds a driving privilege card and operates a motor vehicle to verify and continuously maintain financial responsibility on any motor vehicle operated by the individual who holds the driving privilege card in the amount required by law. Provides that the bureau of motor vehicles may not disclose certain information unless presented with a lawful court order or judicial warrant. Requires an applicant for a driving privilege card or driving privilege card renewal to sign up for selective service. Requires the bureau of motor vehicles to submit an annual report to the legislative council and the interim study committee on roads and transportation. Makes conforming amendments. Makes technical corrections.

Local government finance. Abolishes the assessment of tangible property after December 31, 2025, and the imposition of property taxes after December 31, 2026. Provides that a political subdivision may not issue any new bonds, notes, or warrants, or enter into any leases or obligations to be paid from property tax revenue, or that include a pledge to levy property taxes if other funds are insufficient. Provides that: (1) no property tax increment financing district or allocation area may be established, amended, or renewed; and (2) no bonds, leases, or other obligations may be issued, entered into, or extended for a property tax increment financing district or allocation area. Provides that a school corporation may impose an annual fee to replace the loss of revenue previously collected by the school corporation from the imposition of an operating referendum tax levy or school safety referendum tax levy. Prescribes procedures for the fixing and reviewing of a political subdivision's budget. Prohibits the imposition of new levies for controlled projects, operating referenda, and school safety referenda. Abolishes the offices of county assessor and township assessor. Extends the sales and use tax application to transactions involving services, except for health or mental health services (including insurance premiums for policies covering these services) and services provided for charitable tax exempt purposes. Establishes the local revenue sharing fund (fund) into which revenue from the portion of revenue from the extended sales and use tax is to be deposited. Requires the state comptroller to distribute to taxing units the portion of all the state sales and use tax revenue attributable to services from the fund. Continually appropriates money from the fund. Requires the legislative services agency to prepare legislation for introduction in the 2026 regular session of the general assembly to make appropriate required changes in statutes. Makes corresponding changes.

Cigarette taxes. Increases the cigarette tax by $1 to $1.995 per pack of regular size cigarettes and makes a corresponding increase for larger cigarettes.

Architect or engineer review of public work. Provides that plans and specifications approved by an architect or engineer are not required for certain public work on a public building.

Statute of limitations for certain sex crimes. Allows the prosecution of Level 1 and Level 2 felony sex offenses to be commenced at any time. Makes conforming changes.

Tourism development projects. Establishes a program administered by the Indiana destination development corporation (IDDC) to provide an incentive for tourism development projects in the form of a sales tax rebate available to businesses that are able to satisfy the requirements needed to enter into an agreement with the IDDC with respect to specified tourism development projects. Sets forth the: (1) types of tourism development projects that may qualify for the incentive; (2) approval process to receive the incentive; and (3) required elements of the agreement between the board of the IDDC and a business approved for the incentive. Specifies the manner in which a business may claim the incentive. Requires the board of the IDDC, in negotiating the approved costs in a tourism development project agreement with an approved company, to collaborate with the executive of a county, city, or town to establish a maximum amount of approved costs. Provides that a person may circulate a petition to create a tourism improvement district (district) within the territory of a county, city, or town. Specifies the contents of the tourism improvement district plan that must be filed with a petition to establish a district. Provides that the legislative body of the county, city, or town may require in the district plan of a tourism development district that the boundaries of the district be drawn to: (1) exclude businesses; or (2) prevent overlap of the district with another area or district in which a special assessment is imposed. Excludes from inclusion within a district: (1) property that receives a homestead standard deduction; (2) property used for single family residential housing; and (3) property used for multi-unit residential housing. Provides that owners of businesses located within a district may be charged a special assessment to fund improvements and other district activities. Provides that, after a hearing on a petition to establish a district, a county, city, or town legislative body may adopt the ordinance establishing the district only if it determines that the petition has been signed by: (1) at least 50% of the owners of businesses within the proposed district; or (2) the owners of businesses within the proposed district that constitute more than 50% of the revenue to be collected from the assessments. Specifies the contents of the ordinance establishing a district and the length of time for which a district may exist. Allows a district to issue bonds. Requires the county, city, or town legislative body to contract with a nonprofit district management association to administer and implement the district's activities and improvements.

Funding of lactation rooms in public buildings. Establishes a grant program to promote the installation of lactation rooms in public buildings. Requires the Indiana housing and community development authority (IHCDA) to administer the grant program. Authorizes public agencies to apply for grants. Appropriates $5,000,000 to the IHCDA for deposit in the grant fund.

Nondisclosure agreements in economic development. Provides that the Indiana economic development corporation, the state, any instrumentality of the state, or any other public authority, or any party negotiating on behalf of any of those entities, may not, after June 30, 2025, enter into an economic development agreement or contract that contains any provision, clause, or language that provides that the agreement or contract, or any of its terms, is confidential, or that the parties to the agreement or contract are prohibited from disclosing, discussing, describing, or commenting upon the terms of the agreement or contract.

Campaign communications. Requires a flag that solicits a contribution or expressly advocates the election or defeat of a clearly identified candidate to comply in certain circumstances with campaign communication requirements.

Conservation of agricultural land. Establishes an agricultural land protection program (program) to allow the state or a county fiscal body to purchase agricultural conservation easements throughout the state and also acquire agricultural conservation easements by gift, bequest, or devise. Provides that the Indiana state department of agriculture (department) may receive and hold agricultural conservation easements acquired under the program or by gift, bequest, or devise. Establishes the Indiana land protection board to administer the program in coordination with the department. Establishes the agricultural conservation easement fund to provide funding for the purchase of agricultural conservation easements throughout the state. Makes an appropriation.