Limited liability for obstacle course operators. Provides that a governmental entity operating an activity on land leased by the governmental entity from the federal government is entitled to certain immunities from a tort claim. Expands the definition of "extreme sport area" to include an obstacle course.

Tax deduction and credit for persons 65 or older. Increases, for purposes of the deduction for persons 65 or older: (1) the adjusted gross income threshold for an individual from $30,000 to $40,000; (2) the combined adjusted gross income threshold for an individual filing a joint return with the individual's spouse from $40,000 to $50,000; (3) the combined adjusted gross income for an individual and all other individuals that are joint tenants or tenants in common from $40,000 to $50,000; and (4) the maximum assessed value of the property subject to the deduction from $240,000 to $350,000. Increases, for purposes of the over 65 circuit breaker credit: (1) the adjusted gross income threshold for an individual from $30,000 to $40,000; (2) the combined adjusted gross income threshold for an individual filing a joint return with the individual's spouse from $40,000 to $50,000; and (3) the maximum assessed value of the property subject to the credit from $240,000 to $350,000. Makes conforming changes.

Contracting for preschool programs. Removes language restricting school corporations from entering into a contract with a religiously affiliated nonprofit preschool program.

Foreign trade offices. Provides that a state agency and the Indiana economic development corporation may not establish an office in a country that is a foreign adversary. Updates cross-references to the federal code regulation's citation concerning foreign adversaries. Makes a technical correction.

Carbon sequestration. Provides that, as a prerequisite for the department of natural resources (department) to issue an integration order in regard to the underground storage of carbon dioxide, a storage operator must obtain the consent of: (1) the owners of the pore space underlying at least 85% of the surface area above the proposed storage facility or amended proposed storage facility; and (2) the county executive of each county in which the storage facility is proposed to be located. Limits the length of a pipeline for purposes of a carbon sequestration project to 30 total miles. Increases the annual injection fee a storage operator must pay to the department from $0.08 to $0.15 per ton of carbon dioxide estimated to be injected into a storage facility.

Maximum practical parenting time. Requires a court in certain circumstances to make decisions to promote continuity of relationship by both parents with the child through maximum practical parenting time with each parent. Provides that the ability of the parties to encourage the sharing of love, affection, and contact between the child and the other party is a permissible factor to consider in weighing the best interests of a child. Provides that: (1) parents must be encouraged to develop the parents' own parenting plans and parenting time calendars, but if the parents cannot agree to a part of the plan, the court shall provide the required components according to the best interests of the child; (2) if the parents cannot agree at all, the parenting time guidelines apply; and (3) the court must make specific findings of fact and conclusions of law on the record to support any deviation of parenting time that falls below the minimum standards in the parenting time guidelines.

Medicaid buy-in. Amends the definition of "countable resources" for purposes of the Medicaid buy-in program (program). Removes consideration of income in determining an individual's eligibility for participation in the program. Requires the office of the secretary of family and social services (office of the secretary) to apply for a state plan amendment or waiver to implement this provision. Increases the maximum age to be eligible for participation in the program from 64 years of age to 67 years of age. Allows a recipient's participation in an employment network recognized by the federal Social Security Administration to qualify as participating with an approved provider of employment services. Changes the monthly maximum premium that a recipient must pay. Requires that the premium scale be promulgated by administrative rule. Allows the office of the secretary to annually review the premium amount that a recipient must pay in the program. (Current law requires annual review of the premium amount.) Specifies changes in circumstances that must result in an adjustment of the premium. Specifies that a recipient in the program is eligible for the same services as offered in the Medicaid program. States that an individual's participation in the program does not preclude the individual from participating in a Medicaid waiver program. Specifies that a recipient of the program may simultaneously participate in a Medicaid waiver program and requires the office of the secretary to individually determine eligibility for both programs based on the individual's medical need requirements.

Funding for family recovery courts. Establishes the family recovery court fund and provides that money in the fund is continuously appropriated for the purpose of funding family recovery courts. Provides that family recovery courts: (1) target cases of abuse or neglect wherein a parent or primary caregiver suffers from a substance use disorder or co-occurring disorders; and (2) are certified as problem solving courts by the office of judicial administration.

Towing service rates. Requires a tow truck operator to provide an owner of a vehicle, if the owner is present at the time of a tow, with a rate sheet listing the cost and charging rate for each service. Provides that assessing a cost or charging a rate in excess of the applicable cost or charging rate displayed on a rate sheet constitutes a deceptive act. Requires a rate sheet to be displayed at a towing company's place of business and provided to any patron or customer upon request.

School corporation reorganization. Provides that, if more than 50% of students who have legal settlement in a school corporation were enrolled in a school that is not operated by the school corporation on the 2024 fall average daily membership count date, the school corporation must be dissolved and all public schools of the school corporation must be transitioned to operating as charter schools. Establishes a new governing board, requirements, and procedures regarding the dissolution and reorganization of the applicable school corporations.

Use of aerial photography. Requires an insurer that provides property insurance coverage to a named insured to take certain actions when the insurer uses aerial images to aid in its determination to not renew property insurance coverage for a named insured.

Vegetable gardens and livestock. Prohibits a county, city, or town (unit) from adopting or enforcing an ordinance that prevents a person from cultivating a vegetable garden on certain property. Allows a unit to adopt or enforce an ordinance or regulation that imposes the same standards and requirements as those imposed on certain property. Allows a unit to adopt ordinances and regulations regarding the keeping of livestock on property.

Parental rights. Provides that a governmental entity may not substantially burden certain parental rights unless the burden, as applied to the parent and the child, is required to advance a compelling governmental interest and is the least restrictive means of advancing the governmental interest. Prohibits a governmental entity from: (1) advising, directing, or coercing a child to withhold certain information from the child's parent; or (2) denying a child's parent access to certain information. Allows a parent to bring an action against a governmental entity for certain violations and provides for certain relief. Specifies that the parent of a child does not have a right to access certain medical care on behalf of the child if the child does not have an affirmative right of access to the medical care.

Lane reductions on local roads and streets. Prohibits, in a city with a population of at least 50,000, a governmental entity or private contractor from engaging in a project that would result in the permanent restriction or reduction of one or more travel lanes within the city as the result of the project. Provides that if a governmental entity or private contractor violates the prohibition, the state comptroller shall withhold 10% of the total amount of the distribution from the local road and street account that would have otherwise been distributed to the city during the calendar year following the calendar year in which the travel lanes became restricted or reduced. Provides that any distribution amount withheld by the state comptroller reverts to the state general fund. Exempts existing rapid transit lines from, and lists other exceptions to, the prohibition.

Abortion matters. Prohibits a person from knowingly or intentionally: (1) prescribing or possessing an abortion inducing drug; or (2) sending an abortion inducing drug to a person located in Indiana, if the person located in Indiana possesses the abortion inducing drug. Provides that each offense is a Class A misdemeanor with a Level 6 felony for subsequent offenses. Establishes a defense to possessing an abortion inducing drug. Provides for the discipline of a practitioner for a violation. Prohibits a nonprofit organization in Indiana from providing or offering to provide financial assistance to pay for, offset the cost of, or reimburse the cost of an abortion inducing drug. Gives the attorney general concurrent jurisdiction of actions concerning abortion inducing drugs. Requires a woman who is pregnant as a result of rape or incest to provide to her physician an affidavit attesting to the rape or incest before the physician performs the abortion. Prohibits state employee health plans, the state Medicaid program, policies of accident and sickness insurance, and health maintenance contracts from providing coverage for an abortion inducing drug. Makes conforming amendments.