Perpetual care fund deposits for columbariums. Exempts certain veteran focused nonprofit cemeteries from certain deposit and trustee requirements with respect to a perpetual care fund.

Deductions for disabled veterans. Provides that, for an individual who has received a property tax deduction available to certain veterans in a previous year, increases in assessed value that occur after December 31, 2025, are not considered for purposes of determining whether an individual is eligible to receive the deduction. Provides an additional tax deduction for a disabled veteran who rents a dwelling for use as the disabled veteran's principal place of residence.

Health care matters. Establishes: (1) a state directed payment program (program) for hospitals; and (2) a managed care assessment fee. Changes disproportionate share payments when a state directed payment program is in effect. Allows the incremental hospital fee fund to be used to fund the Medicaid program. Requires a nonprofit hospital system to submit audited financial statements. Provides for a $10,000 per day penalty for failure to submit the hospital's financial statements. Requires the office of management and budget (office) to: (1) develop a methodology to be used in conducting a study of commercial inpatient hospital prices and outpatient hospital prices; and (2) upon budget committee review, conduct the study to determine Indiana's statewide average inpatient and outpatient hospital prices. Requires the office to submit a report of the study to the governor and general assembly. Before June 30, 2029, requires an Indiana nonprofit hospital system's aggregate average inpatient and outpatient hospital prices to at least be equal to or less than the statewide average. States that a violation by the Indiana nonprofit hospital system results in a forfeiture of its nonprofit status. Requires, before October 1 of each year, every nonprofit hospital to provide the Indiana department of health with specified federally filed forms and specified data used to complete the forms. Requires the Indiana department of health to submit these forms to the health care cost oversight task force and impose a fine of $10,000 per day on a nonprofit hospital for failure to submit the nonprofit hospital's forms. Provides an exemption from health care billing requirements for a facility located in a specified populated municipality. Requires a third party administrator to disclose commissions and fees to policyholders in a separate notification. Requires an insurer and a health maintenance organization to submit specified data information to the all payer claims data base. Requires an insurance producer or third party administrator to, before or at the time of sale, provide the plan sponsor with a statement from the insurer or health maintenance organization, disclosing commissions and fees that the insurance producer or third party administrator will receive. Changes the time frame in which certain information and claims data must be submitted to a contract holder as part of an audit or claims data request. Sets requirements for certain hospitals concerning a direct to employer health care arrangement. Beginning January 1, 2026, requires a state employee health plan, a policy of accident and sickness insurance, and a health maintenance organization contract to provide a plan sponsor with the national average drug acquisition cost of a generic drug. States that if an agreement between a health plan and a pharmacy benefit manager provides that less than 85% of the estimated rebates will be deducted from the cost of prescription drugs before a covered individual's cost sharing requirement is determined, the pharmacy benefit manager must provide the policyholder with an annual notice that includes: (1) an explanation of what a rebate is; (2) an explanation of how rebates accrue to the health plan from the manufacturer; and (3) the aggregate amount of rebates that accrued to the health plan for prescription drugs dispensed under the policyholder's health plan for the previous year. Places limitations on hospital health provider contracts linking to or negotiating reimbursement or terms under a separate hospital health care provider contract or product. Requires the office to: (1) study the effect, including the fiscal impact, of requiring physician reimbursement rates under a commercial policy to be set at a minimum reimbursement rate; and (2) report its findings under the study. Requires certain health carriers to provide claims data to a contract holder not more than four times per year (current law allows for the provision of the data twice annually). Requires certain insurers and health maintenance organizations to file specified information concerning changes in hospital reimbursement to the department of insurance.

Health matters. Specifies that the Medicaid fraud control unit's (MFCU) investigation of Medicaid fraud may include the investigation of provider fraud, insurer fraud, duplicate billing, and other instances of fraud. Permits the attorney general to enter into a data sharing agreement with specified state agencies and authorizes the MFCU to analyze this data to carry out its investigative duties. Provides that all complaints made to the MFCU are confidential until an action is filed concerning the complaint. Requires the office of the secretary of family and social services to establish: (1) metrics to assess the quality of care and patient outcomes; and (2) transparency and accountability safeguards; for a specified long term care risk based managed care program. Requires, not later than July 31, 2026, a clinical laboratory and diagnostic imaging facility to post certain pricing information for services determined by the department of insurance. Allows: (1) a manufacturer to provide; and (2) a patient to receive; individualized investigational treatment if certain conditions are met. Requires an Indiana nonprofit hospital system to report a list of facilities that may submit a bill on an institutional provider form and report the facility code for each facility. Adds provisions concerning payments by insurers, health maintenance organizations, employers, and other responsible persons to qualified providers that are providing services in an office setting. Requires good faith estimates for health care services to be provided at least two business days (rather than five business days) before the health care services are scheduled to be provided. Removes language concerning the disclosure of a trade secret from provisions that allow for a health plan sponsor to access and audit claims data. Provides that when a health carrier is in the process of negotiating a health provider contract with a health provider facility or provider, the health carrier must provide certain information to the health provider facility or provider. Prohibits certain provisions from being included in a health provider contract. Allows the department of insurance to: (1) enter into partnerships and joint ventures to encourage best practices in the appropriate and effective use of prior authorization in health care; and (2) receive information regarding prior authorization disputes. Requires the department of insurance to prepare a report with findings and recommendations related to the prior authorization dispute information. Requires, not later than September 1, 2025, the department of insurance to issue a request for information concerning ways to better enable medical consumers to compare and shop for medical and health care services. Provides that an insurer or a health maintenance organization may not deny a claim for reimbursement on the sole basis that the referring provider is an out of network provider. Requires, if a fully credentialed physician becomes employed with another employer or establishes or relocates a medical practice in Indiana, an insurer and health maintenance organization to provisionally credential the physician for 60 days or until the physician is fully credentialed, whichever is earlier. Requires the Indiana department of health, in consultation with the office of technology, to study the feasibility of developing certain standards regarding medical records and data.

FSSA matters. Adds additional duties to a workgroup currently organized concerning the pathways for aging risk based managed care program (program). Requires the office of the secretary of family and social services (office of the secretary) to determine the base reimbursement rate structure, methodology, and reimbursement rates for provider payment by managed care organizations under the program. Allows the office of the secretary to perform claims reviews of claims under the program. Requires a managed care organization participating in the program to do the following: (1) Contract with nursing facilities if certain conditions are met under the same terms for a specified time frame. (2) Submit monthly reports for claims that had a denial rate of at least five percent in the previous month. (3) Pay minimum reimbursement rates to providers. (4) Pay interest on unpaid claims that are later determined to be clean claims. Sets forth the powers and duties of the office of the secretary concerning Medicaid home and community based services waivers. Requires a provider of services under a home and community based services waiver to follow any waiver requirements under federal law and developed by the office of the secretary. Establishes requirements for home and community based services waivers. Relocates provisions requiring reimbursement for assisted living services for individuals who are aged and disabled and receiving services under a Medicaid waiver. Specifies that: (1) these provisions apply to a home and community based services waiver that included assisted living services as an available services before July 1, 2025; (2) these provisions apply to an individual receiving services under a home and community based services waiver; and (3) reimbursement is required for certain services that are part of the individual's home and community based service plan. Relocates provisions establishing limitations concerning assisted living services provided in a home and community based services program. Relocates a provision requiring the office of the secretary to annually determine any state savings generated by home and community based services. Removes a provision allowing the division of aging to adopt rules concerning an appeals process for a housing with services establishment provider's determination that the provider is unable to meet the health needs of a resident and allows the office of the secretary to adopt rules concerning the appeals process. Requires an individual who provides attendant care services for compensation from Medicaid to register with the office of the secretary. Removes the requirement that the division of aging administer programs established under Medicaid waivers for in-home services for treatment of medical conditions. Provides that provisions of law concerning the statewide waiver ombudsman apply to an individual who has a disability and receives services administered by the bureau of disabilities services. (Current law specifies that these provisions apply to an individual who has a developmental disability and receives services under the federal home and community based services program.) Specifies that these provisions do not apply to an individual served by the long term care ombudsman program. Changes references from "statewide waiver ombudsman" to "statewide bureau of disabilities services ombudsman". Requires the unit of services for the deaf and hard of hearing and the division (rather than the unit and the board of interpreters) to adopt rules creating standings for interpreters. Removes provisions concerning the board of interpreters. Repeals a provision providing that licensed home health agencies and licensed personal services agencies are approved to provide certain services under a Medicaid waiver granted to the state under federal law that provides services for treatment of medical conditions. Repeals language concerning a long term care services eligibility screen for purposes of the Community and Home Options to Institutional Care for the Elderly and Disabled program (CHOICE). Authorizes the division of disability and rehabilitative services to charge an authorized service provider that employs a direct service professional an annual fee. Establishes the direct support professional training program fund and appropriates money in the fund.

Facilities and transportation pilot programs. Establishes a three school year: (1) centralized school facilities pilot program; and (2) student transportation pilot program. Requires school corporations that meet certain criteria to participate in the centralized school facilities pilot program and student transportation pilot program, as applicable. Allows: (1) not more than three school corporations, as selected by the department of education (department), to voluntarily participate in the centralized school facilities pilot program; and (2) not more than three school corporations, as selected by the department, to voluntarily participate in the student transportation pilot program. Establishes a: (1) local centralized school facilities board; and (2) local student transportation board; for each participating school corporation and grants the local boards certain powers and duties. Provides that, after the three year pilot program period, each local centralized school facilities board and local student transportation board maintain the powers and duties of the board and may impose property tax levies. Requires the department of local government finance, in consultation with the department, to prepare recommendations regarding legislation and procedures to ensure the permanent transition of powers and duties to the centralized school facilities boards and local student transportation boards, as applicable.

Funding for child trauma support programs. Establishes the childhood trauma support fund. Requires the division of mental health and addiction to develop and administer a grant program for certain entities that create support programs for children who have experienced trauma. Makes an appropriation.

State educational institution administration. Prohibits use of public funds by a state educational institution for policies or programs and campus activities outside the classroom that: (1) advocate for campus diversity, equity, and inclusion; or (2) promote or engage in political or social activism. Makes related changes.

Various agency administrative procedures. Provides that the department of natural resources is subject to the jurisdiction of the office of administrative law proceedings. Provides that the secretary of family and social services is the ultimate authority for Medicaid applicants and recipient eligibility appeals. Provides that in Medicaid applicant eligibility cases, except in certain circumstances, the order from the administrative law judge is final after 61 days without further affirmation from the ultimate authority. Provides that the review of certain professional disciplinary reviews are not subject to the office of administrative law proceedings. Sets forth the process to select a hearing officer for the professional disciplinary reviews. Makes changes to motor vehicle dealer services statutes to be consistent with the jurisdiction of the office of administrative law proceedings. Provides that the department of child services (DCS) is the ultimate authority of the review of decisions concerning residential child care base rates. Removes the duty of DCS to adopt rules concerning the administrative review by DCS of a proposed or approved substantiated report of child abuse or neglect, before or after an administrative hearing is available or conducted. Makes conforming changes. Makes technical corrections and conforming amendments required by HEA 1003-2024 concerning the office of administrative law proceedings.

Campaign finance reports. Requires the circuit court clerk of each county to place a copy of each campaign finance report, notice, or other instrument filed with the county election board on the circuit court clerk's or county election board's website in portable document format.

Property tax streamline. Abolishes the offices of county assessor and township assessor, effective July 1, 2025. Transfers the duties of the assessor to the county auditor. Requires the department of local government finance (DLGF) to develop an automated valuation model system (AVM system) to be used by the DLGF to conduct the assessment of all tangible property statewide, except for agricultural land. Requires the DLGF to conduct all assessments for tangible property, excluding agricultural land, using the AVM system beginning with the first assessment date that an AVM system is operational for use, but not later than 2036. Eliminates the payment of property taxes in arrears beginning with the first assessment date for which the AVM system is applied. Requires the DLGF to present a plan of implementation for an AVM system to the interim study committee on fiscal policy before November 1, 2025, and present an update on the AVM system before November 1 in subsequent years until the AVM system is operational for use. Except for agricultural land, provides that tangible property shall not be subject to assessment beginning with assessments in 2026 through the first assessment date for which the AVM system is applied. Freezes the assessed value of all taxable property, except agricultural land, during this time period at the assessed value determined for the property for the 2025 assessment date. Caps the property tax liability for all taxable property for taxes first due and payable in 2027 through the first date that taxes are first due and payable based on assessments under the AVM system to not more than: (1) for taxes first due and payable in 2027, the property tax liability imposed on the taxpayer's property for taxes first due and payable in 2021; and (2) for taxes first due and payable in 2028 and thereafter, the property tax liability for the calendar year not to exceed a 3% increase from the taxpayer's property tax liability from the previous year. Requires the legislative services agency to prepare legislation for introduction in the 2026 regular session of the general assembly to make appropriate required changes in statutes. Makes corresponding changes.

Economic development. Establishes the office of entrepreneurship and innovation (office). Specifies the duties of the office. Transfers oversight responsibilities of certified technology parks from the Indiana economic development corporation (IEDC) to the office. Provides for the submission of an annual report of the activities of an innovation development district as to financial information pertaining to tax increment financing districts in an innovation development district to the: (1) fiscal body of the county, city, or town; and (2) department of local government finance. Provides that before the IEDC may purchase land in a county that in total exceeds 100 acres whether acquired in one transaction or a series of transactions, the IEDC must first give notice, in writing, to the board of county commissioners of the county in which the land is located (and to the mayor of a city if the land is located within a city) not later than 30 days before the closing date for the purchase or purchases. Requires the IEDC to provide to the budget committee a copy of the notice being provided to the local unit in which certain land is being purchased. Provides that if the IEDC extends an offer to one or more voting or nonvoting members of the budget committee to tour a potential economic development site that may receive state assistance in undertaking the project, the IEDC shall simultaneously extend the same offer to all voting and nonvoting members of the budget committee. Requires the governor to appoint the president of the IEDC, who shall serve at the pleasure of the governor and report to the secretary of commerce. (Under current law, the secretary of commerce is the president of the IEDC.) Repeals the statute that expires the central Indiana regional development authority.

False or fraudulent deeds and affidavits. Provides that it is a deceptive act enforceable by the attorney general for a person to: (1) convey or attempt to convey; or (2) conspire to convey or attempt to convey; title to real property by recording a false or fraudulent deed or affidavit.

Student self-regulation program. Requires the department of education to establish, or partner with a third party to establish, the Indiana student self-regulation program.

Indiana department of health. Specifies that provisions of law governing the office of administrative law proceedings apply to the Indiana department of health (state department) in matters concerning the involuntary transfer or discharge of a resident of a health facility. Specifies conditions for the use of updated publications for design enforcement by the state department in the regulation of hospitals and ambulatory outpatient surgical centers. Amends the list of crimes or acts that preclude a home health aide, nurse aide, or other unlicensed employee from employment at a home health agency and certain health care facilities. Amends the list of crimes that preclude a person from operating a home health agency or personal services agency. Requires the state department to: (1) investigate any report that a nurse aide or home health aide has been convicted of a certain crime; and (2) remove the individual from the state nurse aide registry. Makes it a Class A infraction for a person convicted of a certain crime to knowingly or intentionally apply for a job as a home health aide or other unlicensed employee at a home health agency or certain health care facilities. For provisions concerning the women, infants, and children nutrition program (WIC program), defines "WIC vendor agreement". Requires the state department to: (1) select WIC program vendors based on selection criteria set forth in federal regulations; (2) review the selection criteria annually; (3) include the selection criteria in the WIC state plan; and (4) publish the selection criteria on the state department's website. For purposes of submitting a death record of a stillborn, requires the physician, physician assistant, or advanced practice registered nurse (APRN) last in attendance to initiate the document process unless the physician, physician assistant, or APRN was not present upon the deceased. Includes reporting to local child fatality review teams, the statewide child fatality review committee, local fetal-infant mortality review teams, and suicide and overdose fatality review teams for the release of mental health records without the consent of the patient. Requires the state department to: (1) approve courses concerning auto-injectable epinephrine that meet criteria established by the state department (rather than courses offered by an approved organization as defined in current law); and (2) publish the criteria on its website. Removes a provision allowing the state department to contract with a third party to create a certificate of completion for a course. Removes the expiration of the statewide maternal mortality review committee. Amends the membership of the statewide child fatality review committee.