Cigarette tax revenue stamp allowance. Changes the stamp discount for cigarette distributors from $0.02 to $0.05.

Governmental entity limited liability. 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.

Law enforcement data. Requires, on or before July 1, 2026, the state police department (department), in consultation with the office of technology and the department of homeland security, to develop and implement the Indiana law enforcement data sharing program (program). Requires the department to establish rules for: (1) protocols regarding access to information and information accessible by a law enforcement agency; (2) safeguards to protect the integrity of the program; (3) confidentiality and data privacy requirements; (4) timely data submission and reporting requirements; and (5) compliance standards. Requires Indiana law enforcement agencies to provide data in a timely manner in accordance with rules established by the department. Makes annual appropriations to the department to develop and implement the program.

Matching grants for home repair projects. Establishes a matching grant pilot program (pilot program) that applies only in Marion County to make grants to individuals who: (1) are at least 65 years of age; (2) own a primary residence; and (3) have received funds from a nonprofit corporation to make repairs to the individual's primary residence. Requires the Indiana housing and community development authority (IHCDA) to administer the pilot program. Sets forth the maximum amount of a grant that an individual may receive from the grant fund. Provides for the expiration of the pilot program. Appropriates $1,000,000 to the IHCDA for deposit in the grant fund.

Evansville professional sports development area. Increases the maximum amount of covered taxes that may be captured in the Evansville professional sports and convention development area from $10 per resident to $5,000,000.

High value workforce ready credit-bearing grant. Amends eligibility requirements for the high value workforce ready credit-bearing grant.

Housing and building matters. Requires (rather than allows) a city, town, or county (unit) that requires a building permit for construction of a Class 2 structure to allow the inspection to be provided by private providers in addition to the unit's inspectors. Provides that a "home inspector" or a unit employee may not act as a private provider. Provides that if an applicant uses a private provider because the unit is unable to timely perform a plan review, the unit: (1) must refund the applicant for any plan review fees; and (2) may charge a convenience fee of not more than $100. Provides that a unit: (1) may not require a registered architect or engineer to prepare construction documents for a Class 2 structure when constructed in accordance with the building code; and (2) may require a registered architect or engineer to prepare construction documents as proof of equivalence of alternative materials, appliances, equipment, or method of design or construction. If required by the unit, creates deadlines for the following: (1) Issuance of building permits. (2) Performance of plan reviews. (3) Performance of inspections. (4) Submission of construction documents or plans. (5) Issuance of certificates of occupancy or certificates of completion and compliance. Requires the state to give political subdivisions that enact certain land use policies priority in receiving loans from the residential housing infrastructure assistance revolving fund.

Regulation of towing services. Requires a local law enforcement agency to establish a written policy or enter into a contract for a towing rotation for emergency towing. Requires a towing company to release property to an owner not later than 24 hours after partial payment is received for an invoice. Adds requirements for an itemized invoice provided by a towing company. Requires a towing company to create a rate sheet. Establishes rates a towing company may charge for fees for emergency towing or private property towing. Establishes a towing complaint process and the towing complaint advisory board.

Ethics training for local officials. Requires an elected county, city, town, or township officer (officer) to complete a two hour ethics training course (training course) every two years. Specifies training course requirements. Requires the office of the attorney general, in coordination with the state board of accounts (SBOA) and the public access counselor, to develop an online training course not later than February 1, 2026. Requires the training course to be made available for viewing on the SBOA website. Allows a third party to provide a training course, if the course is approved by the office of the attorney general. Requires an officer to certify to the SBOA that the officer has completed a training course. Requires the SBOA to publish on its website: (1) a list of all officers who have submitted a training certification; and (2) lists of all training certifications submitted for previous years.

Medical record fees. Requires a provider to provide a patient's medical record in the form and format requested by the patient or the patient's legal representative, if readily producible. Provides that a third party may not charge more than $2.50 for producing a patient's medical record. Prohibits a provider from charging more than $6.50 for producing a patient's medical record in electronic form. Specifies that certain provisions in current law governing medical record fees apply to a medical record in paper form. Amends the factors the department of insurance may consider in adopting rules governing medical record fees. Limits supply costs for paper copies to $.05 per page. Prohibits the department from adopting a rule permitting a retrieval fee. Requires a provider to provide one free copy of a patient's medical record to the patient or the patient's legal representative if requesting the medical record to apply for or appeal a denial of Social Security insurance disability benefits or Supplemental Security Insurance. Provides that a certification fee may not exceed $5. Prohibits a provider from charging a fee for a billing statement.

Entertainment zones. Establishes entertainment zones within a consolidated city. Provides that the city-county council may establish a public safety plan for all or a designated part of an entertainment zone. Provides that a public safety plan for an entertainment zone may include a restriction on the possession of firearms within the entertainment zone, or within a particular area of the entertainment zone designated by the public safety plan, during certain hours. Establishes procedures for approving the public safety plan.

Campaign finance. Prohibits a foreign national from making a contribution in connection with a public question. Prohibits a political action committee from: (1) knowingly or willfully; and (2) directly or indirectly; accepting a contribution or expenditure from a prohibited source. Prohibits a foreign national from taking certain actions concerning a public question. Specifies reporting and disclosure requirements that apply to a political action committee and a person who makes an independent expenditure.

Employee child care assistance partnership program. Establishes the employee child care assistance partnership program. Makes an appropriation.

Riverfront economic development tax area. Allows the legislative body of a city or a county without a consolidated city to adopt a resolution establishing a riverfront economic development tax area (tax area). Sets forth requirements for the location of the tax area. Requires the legislative body to make findings when adopting a resolution. Requires the legislative body to submit a resolution establishing a tax area to the budget committee and budget agency for review and approval. Allows a tax area to receive incremental state income tax revenue and incremental sales tax revenue attributable to the tax area. Requires a city or county that establishes a tax area to establish a riverfront economic development area fund. Provides that a tax area terminates not later than 25 years after the date on which the resolution establishing the tax area is adopted.

Water and wastewater utility asset management. Provides that beginning January 1, 2026, a water or wastewater utility (utility) that is not under the jurisdiction of the Indiana utility regulatory commission (IURC) for the approval of rates and charges shall submit a report on the utility's asset management program (program) to the IURC on a quadrennial basis according to a schedule prescribed by the IURC. Provides that a utility's report must include information: (1) demonstrating the utility's efforts to implement the Indiana finance authority's guidelines for asset management programs; and (2) certifying that: (A) the utility has the technical, managerial, legal, and financial capability to support those efforts; and (B) for a report submitted after December 31, 2026, the governing body of the utility has completed a training or continuing education program, as required under the bill, at least one time during the four year reporting period. Provides that evidence that a utility has submitted an asset management program to the Indiana finance authority (IFA) in connection with an application for a grant, loan, or other financial assistance may be provided by the utility to satisfy the requirement to demonstrate the utility's efforts to implement the IFA's guidelines for asset management programs. Requires the IURC to adopt before October 1, 2025, a general administrative order (GAO) setting forth the: (1) information required to be included in a utility's report; (2) procedures for submission of the report, including a simplified alternative reporting form that a utility with less than 1,000 customers may elect to submit; (3) quadrennial reporting schedule for submitting a report; and (4) criteria to be used by the IURC in making certain determinations about a utility's asset management program. Provides that the IURC shall verify on a quadrennial basis: (1) the sufficiency of each utility's program; and (2) the program's compliance with the IURC's GAO. Provides that if the IURC determines that specified deficiencies exist with respect to a utility's program, the IURC: (1) shall notify the utility of the deficiency and provide the utility a time frame in which the utility must correct the deficiency; and (2) may require the utility to undergo an informal rate review. Provides that if a utility receives two consecutive notices of a deficiency from the IURC: (1) the IURC shall assert jurisdiction over the rates and charges of the utility; and (2) the utility must undergo base rate cases under the statutory procedure that applies to wastewater utilities that have been issued two enforcement orders by the department of environmental management. Provides that if a utility receives three consecutive notices of a deficiency over the course of three consecutive verifications, the IURC may initiate a receivership proceeding with respect to the utility. Authorizes the IURC to enter into an agreement with: (1) the department of environmental management; and (2) the Indiana finance authority; to carry out these requirements. Authorizes the IURC to delegate its authority to: (1) review reports submitted by utilities under the bill's provisions; and (2) issue determinations and notices of deficiency; to technical staff, subject to the right of a utility to appeal a determination by technical staff to the full IURC. Provides that beginning January 1, 2027, the governing body of a utility must, on at least a quadrennial basis, complete a training or continuing education program that: (1) includes instruction on specified topics; and (2) is offered by: (A) the IURC; (B) the drinking water and wastewater infrastructure research and extension program; or (C) a statewide not-for-profit association for rural water or wastewater utilities.