Short line railroad tax credit. Allows a taxpayer to claim a credit against state income tax liability for certain qualified railroad expenditures and qualified new rail infrastructure expenditures. Specifies the amount of the credit. Limits the total amount of credits that may be allowed in a state fiscal year to: (1) $10,000 for qualified railroad expenditures; and (2) $10,000 for qualified new rail infrastructure expenditures.

Juvenile justice matters. Amends the duties of the statewide juvenile justice oversight body established by the commission on improving the status of children in Indiana (oversight body). Requires the Indiana criminal justice institute (institute) to consider the recommendations of the oversight body (rather than consider only a single, specified plan developed by the oversight body as provided under current law) in adopting a funding formula for the juvenile diversion grant program, juvenile community alternatives grant program, and juvenile behavioral health competitive grant program. Requires a recipient of a grant under the juvenile diversion grant program, juvenile community alternatives grant program, or juvenile behavioral health competitive grant program to engage in collaborative service planning with specified entities, and sets out the characteristics of collaborative service planning. Makes the following changes with regard to the juvenile behavioral health competitive grant program (program): (1) Provides that the institute may use available funds to strengthen the institute's capacity to manage grants under the program. (2) Requires the institute to submit an annual report to specified recipients regarding the program. (3) Removes references to pilot program from the juvenile behavioral health competitive grant pilot program. Amends comparable provisions regarding: (1) the juvenile diversion grant program and juvenile community alternatives grant program; and (2) the program; to bring the provisions into closer conformity with one another. Amends certain deadlines concerning funds.

Public works projects. Provides that a contractor that employs 10 or more employees on a design-build public works project must provide its employees access to a training program applicable to the tasks to be performed in the normal course of the employee's employment with the contractor on the public project. Provides that a tier 1 or tier 2 contractor that employs 50 or more journeymen must participate in an apprenticeship or training program that meets certain standards. Requires design-builders and any member of a team working on a design-build public works project to comply with certain statutes. Provides that a public agency awarding a contract for a construction manager as constructor project may not take certain actions based on a bidder's, offeror's, or contractor's entering into, refusing to enter into, adhering to, or refusing to adhere to an agreement with a labor organization.

Driving knowledge test. Requires the bureau of motor vehicles to include a question regarding the requirements for yielding the right-of-way for: (1) an authorized emergency vehicle; (2) a stationary recovery vehicle; or (3) a disabled stationary vehicle with active flashing signals; in the knowledge test for a learner's permit or a driver's license. Provides that an applicant who incorrectly answers the question automatically fails the test.

Exclusion of discharged student loans as income. Provides that the Indiana adjusted gross income add back of forgiven federal student loan debt that is excluded under the Internal Revenue Code applies only to the 2021 taxable year and does not apply to forgiven federal student loan debt forgiven in subsequent taxable years.

Mental health care for first responders. Establishes the Indiana first responders mental health wellness fund and program (fund and program). Provides that the division of mental health and addiction of the office of the secretary of family and social services (division) shall administer the fund and program. Provides that a first responder who meets certain requirements may apply to the division for: (1) costs associated with the first responder's active participation in a mental health treatment plan as determined by a psychologist or physician treating the first responder; and (2) compensation if the first responder is unable to work. Establishes requirements for obtaining compensation. Makes a continuous appropriation.

Ballot access for major and minor parties. Provides, for purposes of certain laws, that the term "major political party" refers to: (1) with respect to the state, any of the parties whose nominees received more than 2,500 votes statewide for secretary of state in the last election; or (2) with respect to a political subdivision, any of the parties whose nominees received more than 250 votes in that political subdivision for secretary of state in the last election. Provides that a political party whose nominee received at least 2,500 votes but less than 25% of the votes cast for secretary of state at the last election shall nominate the party's candidates at a state convention and for certain local offices at a county convention. Permits a petition of nomination for an independent or minor political party to be signed by 250 registered voters in the election district that the candidate seeks to represent.

Community corrections program. Specifies that a community corrections program is a political subdivision for purposes of: (1) the statute prohibiting legal actions by political subdivisions against the firearms industry; and (2) the tort claims act. Makes a conforming change to cross-reference the statute authorizing the establishment of community corrections programs.

Local taxes in certain municipalities. Requires the department of local government finance to increase the maximum permissible property tax levy for certain qualifying municipalities for property taxes first due and payable in 2025 to include all debt service levies of the qualifying municipality for property taxes first due and payable in 2025. Specifies that the adjustment is a one time and permanent increase. Changes the local income tax trust account threshold percentage of a county that contains a qualifying municipality, which is used for purposes of determining whether the county shall receive a supplemental distribution. Modifies the certified share allocation determination for a qualifying municipality. Prohibits the use of funds from the state general fund to make up certain local income tax related shortfalls.

Worker's compensation. Increases the amount of worker's compensation and worker's occupational diseases compensation benefits available under current law for injuries and disablements occurring on and after July 1, 2024, and before July 1, 2025, by: (1) 10% on and after July 1, 2025; (2) 6% on and after July 1, 2026; (3) 4% on and after July 1, 2027; (4) 4% on and after July 1, 2028; (5) 4% on and after July 1, 2029; and (6) 4% on and after July 1, 2030. (Under current law, the worker's compensation and worker's occupational diseases compensation benefits increase by 3% on and after July 1, 2025, relative to the amount for injuries and disablements occurring on and after July 1, 2024, and before July 1, 2025, and 3% on and after July 1, 2026, relative to the amount for injuries and disablements occurring on and after July 1, 2025, and before July 1, 2026.)

Annual adjustment of assessed value. Provides that the assessed value of residential real property that is used and occupied by the owner of the property as the owner's primary residence shall not be adjusted based on investment residential real property.

Veterans service officers. Defines "qualified part-time service officer". Establishes the county service officer grant fund to provide grants to counties for salaries for county service officers, including qualified part-time service officers. Requires the Indiana department of veterans' affairs commission (commission) to adopt rules establishing minimum annual salaries that a county must pay for county service officers, including qualified part-time service officers, in order for the county to receive a grant. Provides that the Indiana department of veterans' affairs (department) shall administer the fund. Requires a county or city service officer appointed or employed after June 30, 2025, to be accredited by the National Association of County Service Officers. Requires each county to appoint a county service officer. (Current law provides that a county may appoint a county service officer.) Requires a county that does not contain a consolidated city to employ: (1) a full-time service officer or two qualified part-time service officers if the county has at least 5,000 veterans residing in the county; and (2) an additional qualified part-time service officer for each additional 2,500 veterans. Requires a county containing a consolidated city to hire at least one full-time service officer or two qualified part-time service officers for each 10,000 veterans residing in the county. Requires that a county or city service officer appointed or employed before July 1, 2025, must be accredited by the National Association of County Service Officers before July 1, 2027. Makes an appropriation.

Authority to deny enrollment to unlawful immigrant. Authorizes a school corporation to deny an immigrant student enrollment in a school operated by the school corporation if the school corporation determines by a preponderance of the evidence that the immigrant student is present in the United States in violation of law. Requires the attorney general to defend the school corporation in any cause of action brought against the school corporation for denying an immigrant student enrollment. Requires a school corporation to annually report the number of immigrant students present in the United States in violation of law who were enrolled in a school operated by the school corporation in the immediately preceding school year.

State comptroller matters. Specifies the timing of annual salary increases for state elected officials. Provides that the state comptroller calculates distributions of financial institutions tax revenue to taxing units. Provides that a taxing unit may deposit a distribution of financial institutions tax revenue in any fund, and the revenue may be used for any purpose allowed by law. Requires the state comptroller to calculate and provide the distribution amounts of commercial vehicle excise tax revenue for each taxing unit in a county to the county auditor. Provides that the county auditor may deposit a distribution of commercial vehicle excise tax revenue in any fund, and the revenue be may used for any purpose allowed by law. Removes a requirement that a prosecuting attorney notify the state comptroller of the prosecuting attorney's election to devote full professional time to the duties of the office. Provides that an individual is not required to file any notification with the state comptroller that the individual has been elected or appointed to a judgeship. Requires the state comptroller and Indiana public retirement system to develop and present to the interim study committee on pension management oversight a proposed plan for a transition from the use of, and contribution of state revenue to, retirement medical benefits accounts to an increased focus on the use of, and additional contributions of state revenue to, the state employees' deferred compensation plan.

Absentee ballots. Provides that absentee ballots may be processed, counted, and tabulated before 6 p.m. on election day, but vote totals for a precinct, a county, or an election district may not be released before 6 p.m. on election day. Describes the process of processing, counting, and tabulating early voting absentee ballots. Requires a county election board to use the procedures relating to voting and processing of ballots by voters who vote in person at a precinct or vote center on election day, to the extent that such procedures are applicable in the context of early voting. Provides that an absentee ballot card voted during early voting may be scanned using an optical scan ballot scanner beginning 28 calendar days before election day. (Under current law, scanning may begin not earlier than seven days before election day.) Requires that a feature of a voting system that enables the retraction of a ballot must be approved before being used in an election. Provides that a voting system retraction process must be designed to minimize the possibility that the retracted votes on a voter's ballot can be linked to the identity of the voter. Relocates statutes applicable to early voting absentee ballots and mail absentee ballots. Repeals superseded statutes.