Various immigration matters. Provides that if a law enforcement officer, governmental body, or a postsecondary educational institution is made a party to a civil suit and the attorney general determines that the suit has arisen out of certain acts, the attorney general shall defend the law enforcement officer, the governmental body, or the postsecondary educational institution throughout the action. Clarifies that the enforcement of federal immigration laws may be carried out by federal, state, or local law enforcement. Removes the mens rea standard in the statute concerning governmental entities or postsecondary institutions violating the citizenship and immigration status information and enforcement of federal laws chapter. Provides that a governmental body that has the custody of an individual who is the subject of an immigration detainer request shall: (1) provide the judge authorized to grant or deny the individual's release on bail notice that the individual is subject to an immigration detainer request; (2) record in the individual's case file that the individual is subject to an immigration detainer request; (3) comply with the immigration detainer request; and (4) inform the individual that the individual is being held pursuant to an immigration detainer request. Provides immunity to a governmental body or an employee of a governmental body for any action taken concerning an immigration detainer request. Provides that if the attorney general determines that probable cause exists that a governmental entity has not complied with an immigration detention request, the attorney general may bring a court action to: (1) enjoin an act or practice constituting a violation of an immigration detention request; and (2) impose a civil penalty for noncompliance with an immigration detention request. Provides that if the attorney general determines a governmental body did not comply with an immigration detention order, upon the advice of the attorney general, the governor may order that state funding and grants be withheld to the governmental body for up to one year. Requires a judge who receives notice that an individual is subject to an immigration detainer request to ensure that the notice of the immigration detainer request is recorded in the court's record. Prohibits an employer from knowingly or intentionally recruiting, hiring, or employing an unauthorized alien. Provides that if the attorney general determines that probable causes exists that an employer has recruited, hired, or employed an unauthorized alien, the attorney general may enjoin the action and seek the suspension of the employer's operating authorizations. Requires a parole sponsor to submit certain information to the state department of revenue annually. Provides that the state department of revenue shall retain the information submitted by parole sponsors and may share the information with the attorney general. Provides that a governmental entity that employs a prosecuting official is entitled to investigative costs and costs in an indecent nuisance action.

Juvenile law matters. Requires the family and social services administration (FSSA) to provide address information to the department of child services (department) under specified circumstances subject to federal approval of a state plan amendment or waiver allowing FSSA to do so. Provides that it is the policy of the state of Indiana and the purpose of Indiana family and juvenile law to: (1) recognize the responsibility of the state and of the department for the safety of children who are abused or neglected; (2) recognize that a parent's interest in receiving services at the time and expense of the state for purposes of reunification is limited; (3) promote the safety of all children involved in the juvenile justice system; and (4) ensure timely placement of children in foster care into permanent homes. Provides that a procedural deadline in a: (1) child in need of services (CHINS) proceeding; or (2) termination of parent-child relationship (TPR) proceeding; is not subject to waiver by a party to the proceeding, except as permitted in specified circumstances under current law. Provides that an individual with whom a child is placed during CHINS proceedings is entitled to attend, in its entirety, any hearing conducted as part of: (1) the CHINS proceedings; or (2) TPR proceedings resulting from a TPR petition filed with regard to the child during the CHINS proceedings. Provides that a court shall allow an individual who is providing care and supervision of a child as: (1) a foster parent; (2) a long term foster parent; or (3) an unlicensed kinship caregiver; at the time the child is the subject of a CHINS proceeding or TPR proceeding to intervene as a party during any stage of the proceeding if the court makes specified findings. Provides that a court shall allow an individual who is providing care and supervision for a child to intervene in a TPR proceeding concerning the child. Provides that a child is a CHINS if, before the child becomes 18 years of age: (1) the child's physical or mental health is seriously endangered due to failure of the child's parent, guardian, or custodian to protect the child from exposure to the use, possession, sale, or manufacture of illegal drugs; and (2) the child needs care, treatment, or rehabilitation that the child is not receiving and that is unlikely to be provided or accepted without the coercive intervention of the court. Removes a rebuttable presumption in current law that a child's physical or mental health is seriously endangered based on evidence of illegal manufacture of a drug or controlled substance occurring at the child's residence and provides that there is a rebuttable presumption that a child is a CHINS if the court finds that the child's parent, guardian, or custodian willfully or knowingly: (1) exposed the child to the illegal manufacture or distribution of a legend drug or controlled substance; or (2) exposed the child to: (A) methamphetamine; (B) fentanyl; or (C) a fentanyl containing substance; for which the parent, guardian, or custodian did not have a valid prescription. Amends the factors a court must consider when determining whether to detain a child who has been removed from the child's parent, guardian, or custodian to include considerations relating to exposure of the child to a fentanyl containing substance or fentanyl related substance. Provides that the rights of the: (1) child; (2) child's parents, guardian, or custodian; (3) department; and (4) guardian ad litem or court appointed special advocate; as parties to a proceeding regarding the child under Indiana juvenile law include rights of discovery, subpoena, examination of witnesses, and presentation of evidence at any hearing in the proceeding. Provides that the statutory deadline for holding of a factfinding hearing in a CHINS proceeding may be extended if the court finds that the extension is necessitated by: (1) unanticipated, emergent circumstances; (2) the circumstances of the case; or (3) the Indiana Rules of Trial Procedure. Provides that there is a rebuttable presumption that a child is a CHINS if the court finds that the child lives in the same household as an adult who is subject to an order issued in a CHINS proceeding that requires the adult to participate in a program of care, treatment, or rehabilitation. Adds factors that a court must consider in determining appropriate reunification services in which a child's parent, guardian, or custodian will be required to participate under the child's dispositional decree. Provides that: (1) a dispositional decree that: (A) is entered under specified circumstances; and (B) requires a parent, guardian, or custodian to complete reunification services; may not provide for the parent, guardian, or custodian to receive the reunification services for more than a specified length of time, subject to extension for specified causes; and (2) a court reviewing the dispositional decree shall consider the amount of time remaining for the parent, guardian, or custodian to complete the reunification services. Specifies that the requirement that a court reviewing a dispositional decree must determine whether the department has made reasonable efforts to provide family services does not apply if a finding has been made that reasonable efforts for family preservation or reunification are not required. Provides that in determining the extent to which reasonable efforts to reunify or preserve a family are appropriate, the child's welfare (in addition to the child's health and safety, under current law) is of paramount concern. Provides that if the department conducts a criminal history check of: (1) a parent, guardian, or custodian; or (2) a household member of the parent, guardian, or custodian; before reunifying a child with the parent, guardian, or custodian, the department shall (rather than may, under current law) use the results of the criminal history check to decide whether it is safe for the child to return home and shall provide the results of the criminal history check to the court. Requires a court to hold a permanency hearing for a child: (1) who has been removed from the child's parent, guardian, or custodian for at least 12 months; or (2) with regard to whom at least 12 months have expired since a dispositional decree was entered; at the request of any party to the CHINS proceeding that requests a permanency hearing on the basis that continuation of efforts to reunify or preserve the child's family are inconsistent with the best interests of the child. Provides that if a child has, at the time of a permanency hearing, been removed from the child's parent for at least 12 of the most recent 22 months, the permanency plan for the child must include at least one intended permanent or long term care and custody arrangement that would not return the child to the care and custody of the parent, guardian, or custodian from whose care and custody the child has been removed. Provides that if a child is less than 16 years of age, the intended permanent or long term care and custody arrangement for the child may be guardianship or placement with a permanent custodian only if the proposed guardian or custodian appears before the court and testifies as to the individual's willingness to assume custody of the child. Provides that: (1) if a court approves a permanency plan for a child under which adoption is the only intended permanent or long term care and custody arrangement, the department shall publish specified information regarding the child to facilitate adoption of the child; and (2) the information published by the department to facilitate adoption of a child who is: (A) a CHINS; and (B) a hard to place child; may include the child's first name and picture. Requires a court to hold an initial hearing on a TPR petition not later than 30 days after the petition is filed. Provides that under specified circumstances, a TPR petition regarding a child and the child's parent: (1) must be filed by the department; and (2) may be filed by: (A) the child's guardian ad litem or court appointed special advocate; or (B) an individual: (i) with whom the child is placed during the CHINS proceedings; and (ii) who is an intervenor in the CHINS proceedings. Amends the allegations that may be asserted in a TPR petition. Removes a provision requiring a person that files a TPR petition to also file a: (1) copy of the order approving the permanency plan for the child; or (2) permanency plan for the child. Provides that the deadline for holding a hearing regarding a TPR petition may be extended if the court finds that extension of the deadline is necessitated by: (1) unanticipated, emergent circumstances; (2) the circumstances of the case; or (3) the Indiana Rules of Trial Procedure. Provides that a representative of a licensed child placing agency that is providing services to a child during child in need of services (CHINS) proceedings is entitled to attend, in its entirety, any hearing conducted as part of: (1) the CHINS proceedings; or (2) termination of parent-child relationship (TPR) proceedings resulting from a TPR petition filed with regard to the child during the CHINS proceedings. Provides that the requirement that DCS publish specified information regarding a child to facilitate adoption of the child does not apply if the child is already in a pre-adoptive placement in a proposed adoptive home. Makes conforming and technical changes.

Small town opportunity initiative. Adds provisions concerning the awarding of redevelopment tax credits by the Indiana economic development corporation (IEDC) for projects located in counties, cities, and towns that meet specified population and project criteria. Provides for the minimum and maximum credit percentages for such a project. Specifies that a credit awarded to a taxpayer for such a project is not subject to repayment and prohibits the IEDC from including a repayment provision as part of an agreement entered into for the award of the credit. Provides that the aggregate limit of applicable tax credits that the IEDC may certify for a state fiscal year excludes the first $100,000,000 in redevelopment tax credits for projects in counties, cities, and towns meeting the criteria added by the bill. Allows a redevelopment commission (commission) in a county, city, or town for which a project meeting the criteria added by the bill has received a redevelopment tax credit to establish a program to enhance investments made for those projects in the form of a 60 year allocation area to accomplish the purposes of the program. Sets forth the procedures that a commission is required to take to establish such a program. Requires the commission to annually transfer at least 12% of the aggregate allocated tax proceeds from the allocation area to school corporations located within the allocation area.

Accessibility of polling sites. Requires a facility in which a polling place is located to implement a policy that allows an elderly voter, a voter with a physical disability, or a visibly pregnant voter to bypass other voters who are in line to vote and cast a vote before the other voters at the facility.

Elimination of state individual income tax. Eliminates the state individual adjusted gross income tax by reducing the rate to 0%. Provides that in calculating the local income tax (LIT), which is imposed based on a local taxpayer's state adjusted gross income, the calculation of a taxpayer's state adjusted gross income for LIT purposes shall be calculated under the adjusted gross income tax provisions as if those provisions, and the most recent adjusted gross income tax rate before its elimination, were still in effect.

Services for the aged and disabled. Allows the office of the secretary of family and social services (office) to reimburse a Medicaid provider for providing functional assessments if the provider completed training approved by the office. Prohibits the office from restricting access to certain assisted living services by establishing a Medicaid waiver wait list or any other method if there are available waiver slots. Requires the office to apply for additional waiver slots when the slots are all filled in a manner that is sufficient to complete the state fiscal year without implementing a wait list. Requires the office to reimburse for home and community based services from the date of the individual's application. Requires the office to apply to the federal government for: (1) an amendment to the aged and disabled Medicaid waiver concerning functional eligibility determinations and reimbursement within a specified time; and (2) a new Medicaid waiver to provide assisted living services. Repeals language concerning reporting of the development of a long term care risk based managed care program (program). Requires the office to include certain provisions in a contract for the program. Specifies requirements of an entity contracting with the office to participate in the program. Requires the office to develop and implement clinical and quality of life measures and allow provider owned entities to participate in the program. Allows the office to audit claims or data concerning the program and post the audit findings on the office's website. Allows the office to take administrative action against a contracted entity for violations. Sets forth claim submission and processing requirements for the program. Repeals the temporary emergency financial assistance program.

Sports wagering. Provides that a sports wagering certificate holder or vendor may not accept wagers regarding the outcome of an election. Provides penalties for a certificate holder for advertising sports wagering.

School and public safety matters. Expands the eligibility requirements for admission to the Indiana Veterans' Home. Provides that the department of natural resources shall provide staff support for the Indiana semiquincentennial commission (commission). (Current law provides that the Indiana department of veterans' affairs provides staff support for the commission.) Adds a definition of an "eligible person" for purposes of administering grants for veteran services (GVS). Provides that a qualified entity may receive a GVS to provide certain services to support an eligible person. Makes changes to the qualifications to receive a veteran's burial allowance. Establishes the Medal of Honor license plate. Restores a provision of current law concerning certain disability ratings, as determined by the United States Department of Veterans Affairs, and educational cost exemptions. Updates references throughout the Indiana Code relating to the armed forces of the United States or uniformed services to include the United States Space Force. Changes references relating to military discharges. Makes technical changes to various references relating to the components of the armed forces of the United States. Provides that Hamilton County is not subject to the political party membership requirements for a board of aviation commissioners or an airport authority. Establishes the office of school safety within the department of homeland security (department) for the purpose of coordinating and administering school security and safety resources. Changes the composition of the secured school safety board. Requires a school corporation or charter school to comply with certain safety related requests by the office of school safety. Authorizes the department to issue enforcement orders in accordance with rules adopted by the board of firefighting personnel standards and education. Removes emergency medical services enforcement authority from the state fire marshal's management authority. Provides that the department, a fire department, an airport fire department, or a volunteer fire department may open burn for fire training purposes if certain conditions are met. Makes various changes to provisions relating to the department's enforcement authority pertaining to the administrative adjudication of building fire and safety laws. Amends the definition of "law enforcement officer" to include the state fire marshal and the executive director or fire investigator of the department. Provides that the fire prevention and building safety commission, with certain exceptions, may not adopt a final rule for more than three building codes during any 12 month period. Defines "correctional services provider" and adds correctional services providers to the definition of "covered person" for purposes of restricting access to a covered person's address on a public property data base website. Provides that a school resource officer who has completed Tier I or Tier II basic training has statewide jurisdiction. Provides that a school resource officer may pursue a person who flees from a school resource officer after the school resource officer has, by visible or audible means, including the operation of the school resource officer's siren or emergency lights, identified themself and ordered the person to stop. Increases the penalty for criminal recklessness from a Class B to a Class A misdemeanor. Specifies that the immunities and limitations on liability that apply to a law enforcement officer (and the officer's employing agency) acting within the officer's jurisdictional area also apply to an officer (and employing agency) acting outside the jurisdictional area under certain circumstances. Makes pointing a firearm by a passenger in a vehicle whose driver is committing criminal recklessness a Level 6 felony under certain circumstances. Adds a hospital police department to the definition of police departments required to provide police officers with certain rights. Repeals the provision establishing the department of education's division of school building physical security and safety. Makes conforming amendments.

Mobile retail food establishment licenses. 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.

Paid leave for mental health. Entitles an employee to at least 36 hours of paid mental health leave per calendar year. Provides that unused paid mental health leave rolls over to the next calendar year and that an employer is not required to pay out unused paid mental health leave upon the termination of an employment relationship. Requires an employee to provide reasonable advance notice when paid mental health leave will be used. Prohibits an employer from discriminating or taking adverse action against an employee who uses paid mental health leave.

Assessment of wind, solar, and battery devices. Requires a new public utility company owner of a wind power device to report, in years after the first year of ownership, the valuation of the wind power device at the same valuation amount entered in the public utility company's first annual report after the change in ownership, less adjustments for depreciation according to a schedule prescribed by the department of local government finance (department). Requires a new public utility company owner of a solar power device or a utility scale battery energy storage system to report the valuation of the solar power device or utility scale battery energy storage system at the same valuation amount that the previous owner last valued the solar power device or utility scale battery energy storage system prior to the change in ownership, less adjustments for depreciation according to a schedule prescribed by the department. Requires the department to create depreciation schedules. Requires the department to prepare and present reports to the interim study committee on energy, utilities, and telecommunications on: (1) the valuation of the devices and systems; and (2) the department's progress in implementing the bill's provisions.

Collective bargaining for construction trades. Provides that nothing in provisions concerning the right to work is intended or should be construed to change or affect certain laws in the building and construction industry, construction material production industry, building and construction suppliers industry, or construction related vendors industry.

Cost sharing; out-of-pocket expense credit. Requires an insurer, an administrator, and a pharmacy benefit manager to apply the annual limitation on cost sharing set forth in the federal Patient Protection and Affordable Care Act under 42 U.S.C. 18022(c)(1) to prescription drugs that: (1) are covered under a health plan; (2) are life-saving or intended to manage chronic pain; and (3) do not have an approved generic version. Provides that an insurer, an administrator, and a pharmacy benefit manager may not directly or indirectly set, alter, implement, or condition the terms of health insurance coverage based in part or entirely on information about the availability or amount of financial or product assistance available for a prescription drug. Requires, before December 31 of each year, each insurer and administrator to certify to the insurance commissioner that the insurer or administrator has fully and completely complied with the cost sharing requirements during the previous calendar year. Requires a health plan to credit toward a covered individual's deductible and annual maximum out-of-pocket expenses any amount the covered individual pays directly to any health care provider for a medically necessary covered health care service if a claim for the health care service is not submitted to the health plan and the amount paid by the covered individual to the health care provider is less than the average discounted rate for the health care service paid to a health care provider in the health plan's network. Requires a health plan to: (1) establish a procedure by which a covered individual may claim a credit; and (2) identify documentation necessary to support a claim for a credit.

Pharmacy benefit managers. Prohibits a pharmacy benefit manager from taking certain actions. Requires a pharmacy benefit manager to submit a report to the insurance commissioner every six months. (Current law requires a pharmacy benefit manager to submit the report annually.) Provides that if a contract holder requests an audit of compliance with the contract from a pharmacy benefit manager, the pharmacy benefit manager must provide the audit requested to the contract holder not later than 30 business days after receiving the request. Removes the provision specifying that the files or forms disclosed to the contract holder by the pharmacy benefit manager as part of an audit of compliance with the contract may be modified to redact trade secrets. Establishes civil penalties that the department of insurance (department) shall impose for a violation of the provisions concerning pharmacy benefit managers. Requires a pharmacy benefit manager to provide additional information in the pharmacy benefit manager's report to the department. Requires, after June 30, 2025, a health payer to include information relating to prescription drug pricing in the data submitted to the all payer claims data base by the health payer. Requires a health plan to credit toward a covered individual's deductible and annual maximum out-of-pocket expenses any amount the covered individual pays directly to any health care provider for a medically necessary covered health care service if a claim for the health care service is not submitted to the health plan and the amount paid by the covered individual to the health care provider is less than the average discounted rate for the health care service paid to a health care provider in the health plan's network.

Credit for automobile loan interest expenses. Provides a nonrefundable state income tax credit to an individual for interest paid on an outstanding loan or lease agreement for a personal motor vehicle during a taxable year.