Children in need of services. Provides that when the department of child services (department) enters into a contract with a provider to provide services under the department's community partners for child safety program, the contract must require the provider to: (1) submit monthly reports to the department regarding the progress of an individual receiving services from the provider; and (2) immediately report to the department under specified circumstances. Requires a court in an action regarding a report of child abuse or neglect or an action regarding a petition alleging that a child is a child in need of services (CHINS action) to appoint a guardian ad litem or court appointed special advocate, or both, if the court finds that there is a documented history of: (1) chronic abuse of alcohol or a controlled substance by; or (2) substantiated allegations of physical or sexual abuse having been committed by; the child's parent, guardian, or custodian. Provides that evidence that a child's parent, guardian, or custodian is actively engaged in chronic use of a controlled substance creates a rebuttable presumption that the child's physical or mental health is seriously endangered for purposes of finding that the child is a child in need of services. Provides that if the court in a CHINS action finds that a child is a child in need of services and that the child's parent, guardian, or custodian is actively engaged in chronic use of a controlled substance: (1) there is a rebuttable presumption that removal of the child from the child's home is in the child's best interests; and (2) the dispositional decree entered by the court must require the parent, guardian, or custodian to: (A) participate in drug abuse treatment services; and (B) submit to routine, randomly scheduled drug testing.

School age child care. Provides that the division of family resources (division) may waive contribution requirements for certain approved applicants of the school age child care program. Requires the division to adopt rules specifying cost and expense standards for transporting a child to a facility where the child does not attend school. Makes an appropriation.

State efficiency standards. Requires the department of environmental management (department) to adopt minimum efficiency standards for certain products (covered products). Requires manufacturers to: (1) test covered products; (2) certify to the department that covered products sold, offered for sale, leased, distributed, or rented in Indiana comply with the minimum efficiency standards; and (3) mark a covered product and the covered product's packaging at the time of sale or installation to identify that the covered product is in compliance with the minimum efficiency standards. Provides that the department shall: (1) establish a program to test covered products; and (2) investigate complaints received concerning covered products that violate minimum efficiency standards. Creates an enforcement process for these requirements.

Offenses against children. Replaces the term "child pornography" with the term "child sex abuse material" throughout the Indiana Code. Provides that it is a defense to prosecution of child exploitation and possession of child sex abuse material if a school employee, department of child services employee, or attorney acting in the attorney's capacity as legal counsel: (1) promptly and in good faith notified law enforcement about the image or matter depicting the sexual conduct; and (2) did not duplicate, upload, download, or otherwise transfer the image or matter. Provides that a governmental entity may not organize or host an obscene performance or fund an obscene performance using public funds, and authorizes a person to seek injunctive relief as a remedy for a violation. Specifies the intent of the general assembly concerning P.L.115-2023.

Tax credit for employer guard and reserve expenses. Establishes a tax credit for a taxpayer that employs a member of a reserve component of the armed forces of the United States or the Indiana National Guard. Requires the taxpayer to submit certain information to the department of state revenue to claim the credit.

Homestead exemption for persons at least age 65. Eliminates property taxes on primary residences for those who are at least 65 years of age (qualified homesteads) beginning with the assessment date on January 1 of the year that immediately succeeds the year in which the balance in the pension stabilization fund is sufficient to pay the liabilities of the pre-1996 account without the need for further appropriation by the general assembly. Requires the Indiana public retirement system to determine whether the balance of the pension stabilization fund is sufficient to pay the liabilities of the pre-1996 account without the need for an appropriation by the general assembly and certify the determination to the budget committee on or before March 1, 2026, and on or before March 1 of each odd-numbered year thereafter. Provides an annual state distribution to offset the property tax elimination for qualified homesteads based on the amount of property taxes that otherwise would be due on the qualified homesteads. Makes an ongoing appropriation.

Services for the aged and disabled. Allows the office of the secretary of family and social services (office of the secretary) to study and prepare a report containing recommendations for realigning and consolidating the local area agency on aging (area agency) planning and service areas. Amends the definition of "community and home care services" for purposes of community and home options to institutional care for the elderly and disabled program (CHOICE). Prohibits the division of aging from requiring a CHOICE provider to be certified under the Medicaid program or a Medicaid waiver program. Creates an exception for a provider of certain services. Requires an area agency to prioritize CHOICE funding to identify specified individuals and provide community and home care services to these individuals. Requires the office of the secretary, in negotiating reimbursement rates for CHOICE services, to consider the location and availability of service providers. Authorizes the office of the secretary to establish a Medicaid diversion pilot program to evaluate the effectiveness of home modification and telehealth enhanced chronic care services provided by specified area agencies in reducing Medicaid expenditures. Allows the office of the secretary, a managed care organization that has contracted with the office of Medicaid policy and planning, and a person who has contracted with a certain managed care organization or the office of the secretary to contract with an area agency to provide and receive reimbursement for a level of care assessment for the: (1) health and wellness Medicaid waiver; (2) traumatic brain injury Medicaid waiver; and (3) risk based managed care program for the covered population.

Delivery of alcoholic beverages. Permits a beer, liquor, or wine dealer that is the proprietor of a drug store (which includes a pharmacy within a grocery or big box store) to sell certain alcoholic beverages for curbside pickup. Allows all wine dealers to deliver wine under certain circumstances. Allows alcoholic beverage dealers to make deliveries to customers using a common carrier. Creates a delivery service permit to allow an operator of a third party delivery service to arrange for delivery of alcoholic beverages ordered by consumers: (1) from retailers; and (2) through the operator's computer platform. Creates a delivery agent permit to allow an employee or independent contractor of a third party delivery service to deliver alcoholic beverages picked up from a retailer to the consumer's residence. Requires a delivery agent to complete alcohol server training. Exempts delivery agent permittees from permit restrictions imposed due to tax delinquency. Establishes a fee of: (1) $500 for a delivery service permit; and (2) $45 for a delivery agent permit.

Film and media production tax credit. Provides that a taxpayer may assign any part of the film and media production tax credit (credit) that the taxpayer may claim. Sets forth the procedure for a taxpayer to make the assignment. Establishes a limit of $250,000 for any single tax credit provided. Limits the aggregate amount of tax credits that may be provided to $2,000,000. Extends the credit's expiration date from July 1, 2027, to July 1, 2031.

Dependent child exemptions. Provides that a fetus is considered a dependent child for purposes of the dependent child state adjusted gross income exemptions.

Exceptions to paraphernalia statutes. Provides that the controlled substance paraphernalia statutes do not apply to items marketed to detect the presence of a drug or controlled substance.

Cultural commissions. Changes the membership of the Dr. Martin Luther King Jr. Indiana holiday commission. Reduces the number of members serving on the following cultural commissions: (1) The Indiana commission on Hispanic/Latino affairs. (2) The Indiana commission on the social status of black males. Makes changes concerning the meeting, voting, reporting, staffing, and funding requirements of the cultural commissions. Provides that money appropriated to the civil rights commission for the cultural commissions does not revert to the state general fund. Establishes the Dr. Martin Luther King Jr. Indiana holiday commission special fund. Makes appropriations.

Health care debt and costs. Requires hospitals to do the following: (1) Offer the person who has received health services the opportunity to pay the charges through a payment plan that satisfies certain requirements. (2) Develop a written notice about a charity care program operated by the hospital, provide the notice to patients, and post the notice. (3) Include certain information concerning financial assistance on a billing statement. (4) Requires a hospital that reports an annual gross patient revenue of at least $20,000,000 to provide written notice and information to a person who has requested an eligibility determination concerning a payment plan or charity care. Provides that the unpaid earnings of a consumer who meets specified income eligibility requirements may not be attached by garnishment in satisfaction of: (1) any amount of health care debt owed or alleged to be owed by the consumer; or (2) any amount of the judgment that represents health care debt determined to be owed by the consumer. Provides that: (1) any amount of health care debt owed or alleged to be owed by a consumer; or (2) in an action against a consumer in which a judgment has been entered, any amount of the judgment that represents health care debt determined to be owed by the consumer; does not constitute a lien against the consumer's principal residence for a consumer that meets specified income requirements. Provides that in any action filed in Indiana for the recovery of health care debt owed or alleged to be owed by a consumer, the principal residence of the consumer is not liable to judgment or attachment or to be sold on execution against the consumer.

Advanced practice registered nurses. Removes the requirement that an advanced practice registered nurse (APRN) have a practice agreement with a collaborating physician. Removes a provision requiring an APRN to operate under a collaborative practice agreement or the privileges granted by a hospital governing board. Removes certain provisions concerning the audit of practice agreements. Allows an APRN with prescriptive authority to prescribe a schedule II controlled substance for weight reduction or to control obesity. Makes conforming changes.

Coverage for living organ donors. Prohibits an insurer that issues a policy of life insurance, disability insurance, or long term care insurance from taking certain actions with respect to the coverage of individuals who are living organ donors. Specifies that certain actions constitute an unfair and deceptive act and practice in the business of insurance when taken against a living organ donor by an insurer.