Adoption incentive programs. Creates the Indiana adoption services authority (authority) and establishes the board of directors of the authority. Sets forth the duties and powers of the authority and the board. Establishes the zero cost adoption fund (fund) to provide financial assistance, benefits, services, or other assistance for specified purposes pertaining to foster care, adoption, and postadoption assistance, including assistance with college savings and arrangements for reduced college tuition for an adopted child. Provides that money in the fund may not be used to pay the general operating, administrative, and capital expenses and establishes a separate, general operating fund for the authority to pay those expenses. Specifies that assistance provided from the fund is supplemental to adoption assistance payments or an adoption subsidy. Provides a tax credit for contributions made to the fund in an amount equal to 50% of the contribution. Specifies that the total amount of tax credits allowed may not exceed $18,500,000 for each state fiscal year. Makes conforming changes. Makes an appropriation.

Law enforcement officer impeachment evidence. Establishes the procedure for placing a law enforcement officer's name on a Giglio list. Provides notice and reconsideration procedures. Provides requirements for prosecuting attorneys and law enforcement officers. Provides civil immunity to prosecuting attorneys for acts related to a Giglio list.

The attorney general and amicus curiae briefs. Provides that the attorney general may file an amicus curiae brief only if the governor gives written approval to file the amicus curiae brief. Makes a conforming change.

State forest areas restricted from logging. Requires the department of natural resources (department), before January 1, 2026, to designate at least one undivided area comprising at least 10% of each state forest as an old forest area. Provides that, wherever possible, the size of a designated old forest area must be at least 500 acres. Sets forth certain purposes to guide the department in designating the old forest areas. Prohibits the department from conducting or allowing timber management in the old forest areas. Requires the department to produce and keep on file maps and legal descriptions of the designated old forest areas. Provides that the designation of the old forest areas may not affect hunting, fishing, trapping, and other recreational uses of the state forests, the maintenance of access roads in the state forests, or rights of access through the state forests.

Expungement. Specifies that certain records relating to juvenile delinquency proceedings are accessible to a law enforcement officer acting within the scope of the officer's duties, and requires persons having custody of these records to take steps to ensure that these records are available to the law enforcement officer in a timely manner. Repeals a provision requiring a court to expunge certain records on the court's own motion. Prohibits the expungement of a crime of violence. Allows the expungement of official misconduct if: (1) the person seeking the expungement is not an elected official; and (2) the prosecuting attorney consents.

Mobile home communities and manufactured homes. Provides that, for purposes of the Indiana department of health's enforcement of statutes governing mobile home communities, if the owner of a mobile home community is provided written notice from a water utility that the mobile home community will be disconnected from water service, the mobile home community is in violation of the mobile home community's statutory obligation to provide water as of the date on which the owner is provided the notice. Provides that the owner of the mobile home community and the Indiana department of health must receive written notice at least 30 days before the notice that the water service will be disconnected. Authorizes a court to appoint a receiver upon request by a utility providing electric, gas, water, or wastewater utility service to a mobile home community when the property owner has failed to pay: (A) invoiced utility bills for a period greater than 90 days from the due date; or (B) amounts due under a curative payment plan for a period of at least 60 days from the initial due date prescribed under the payment plan. Specifies that a comprehensive plan or ordinance adopted by a county, city, or town may not categorically preclude installation of all manufactured homes that meet specified requirements as permanent residences on a lot on which any other type of dwelling unit may be placed. Provides units may adopt standards and requirements in the comprehensive plans and ordinances that preclude manufactured homes that exceed 12 feet in width and 500 square feet of occupied space but may not preclude manufactured homes that exceed the standards and requirements in current law of 23 feet in width and 950 square feet of occupied space.

Court appointed counsel for certain minors. Provides that courts are required to appoint counsel for eligible children with certain exceptions. Provides that a county may seek reimbursement up to 100% for expenditures related to attorney services for eligible children. Requires the commission on court appointed attorneys to: (1) establish certain guidelines for counties to be eligible for reimbursement from the public defense fund; and (2) make a report to the legislative council and budget committee not later than December 1, 2026, regarding the 100% reimbursement for attorney services provided to eligible children. Makes an appropriation.

Free state park admission for non-motorized entry. Provides that the department of natural resources may not charge an individual traveling on foot, a bicycle, or horseback an admission fee for a state park or recreation area.

Use of SNAP benefits. Prohibits recipients of Supplemental Nutrition Assistance Program (SNAP) benefits from purchasing: (1) energy drinks; (2) sweetened beverages; (3) carbonated beverages; (4) candy; (5) snack chips; and (6) cookies; with SNAP benefits. Requires the office of the secretary of family and social services (office) to provide to an individual, at the time the office approves the individual's application to receive SNAP benefits, specified educational materials regarding the effects of diet on an individual's health. Requires the office to apply for a waiver or authorization to implement the prohibition if a waiver or authorization from a federal agency is required, and allows a delay in implementation until the waiver or authorization is received.

Appointed officials. Requires disclosure of the appointing authority and term of an appointed public officer: (1) in the meeting notice and agenda of the board on which the public officer is appointed to serve; and (2) on the board's website or appointing authority's website, if any. Provides that if the appointing authority or board does not have a website, the information must be published on the Internet through the computer gateway administered by the office of technology.

Medicaid coverage for incarcerated individuals. Requires the office of the secretary of family and social services to, not later than October 1, 2025, apply for approval of a Section 1115 Medicaid demonstration waiver to provide prerelease services to certain incarcerated individuals beginning 90 days before the individual is released.

Gender transition procedures for minors. Removes the following from the statute prohibiting a physician or other practitioner from knowingly providing gender transition procedures to a minor: (1) Provisions prohibiting a physician or practitioner from aiding or abetting in the provision of gender transition procedures to a minor. (2) An expired provision relating to the continuation of an individual's gender transition hormone therapy until December 31, 2023.

Marion County small claims fees. Requires a clerk to collect a small claims service fee of $26 in each action filed in a Marion County small claims court. Establishes the small claims fund. Requires the court to distribute certain fees to the county auditor for distribution to the small claims fund. Provides that the fees in the small claims fund are to be distributed equally among the townships and the fees must fund the operation of the small claims court located within the township.

Local government finance. Phases in a total exemption for business personal property that is placed in service after January 1, 2025. Specifies that the exemption does not apply to business personal property that is placed in service on or before January 1, 2025. Increases the acquisition cost threshold for the business personal property tax exemption from $80,000 to $200,000 over six years. Provides that the 30% minimum valuation limitation does not apply to business personal property placed in service after January 1, 2025. Phases down the minimum valuation percentage from 30% to zero for business personal property placed in service on or before January 1, 2025. Phases down the homestead standard deduction over five years to zero beginning for taxes due and payable in 2031. Phases in an increase in the supplemental homestead deduction over five years to 2/3 of the assessed value (AV) of the homestead. Provides an AV deduction for all property that is subject to the 2% circuit breaker credit for excessive property taxes for assessment dates beginning in 2025. Provides that the amount of the AV deduction is increased over a five year period from a 7% AV deduction for taxes due and payable in 2026 to a 1/3 AV deduction for taxes due and payable in 2031, and each taxable year thereafter. Expires certain property tax deductions allowed in current law, and instead allows a credit against local property taxes in certain instances. Increases, beginning in 2027, the maximum local income tax (LIT) expenditure rate for all counties to 2.9%. Authorizes a city or town to impose a municipal LIT rate beginning in 2027 not to exceed 1.2%. Provides four rate categories within the county's total expenditure rate that a county may adopt: (1) up to a 1.2% rate for county general purpose revenue; (2) up to a 0.4% rate for fire protection and emergency medical services; (3) up to a 0.2% rate for nonmunicipal civil taxing unit general purpose revenue; and (4) up to 1.2% for certain cities and towns that are not eligible to adopt a municipal LIT rate. Defines "nonmunicipal civil taxing units". Eliminates the imposition of the LIT on individuals who maintain a principal place of business or employment in a county with a LIT but do not reside in the county. Eliminates provisions that provide for a distribution of LIT expenditure rate revenue to schools and civil taxing units in counties that imposed a rate under the prior county adjusted gross income tax (CAGIT). Expires the authority to impose a property tax relief rate under the LIT and repeals the levy freeze rate. Provides that an ordinance adopted to impose a LIT property tax relief rate shall expire December 31, 2026. Provides that, in order to continue to impose an expenditure tax rate after 2026, each county must adopt a new ordinance in 2026 (on or before October 1, 2026) to impose the rate. Provides that, for counties that fail to adopt an ordinance to renew an existing expenditure tax rate in 2026, the expenditure tax rate for the county in 2027 shall be the minimum tax rate necessary for existing debt service. Specifies that this does not prevent the county from renewing, imposing, or modifying an expenditure tax rate in subsequent years. Eliminates local income tax councils beginning July 1, 2026, and instead provides that the county fiscal body is the adopting body in all counties for purposes of the county LIT, and the city or town fiscal body is the adopting body in the case of a municipal LIT. Requires the budget agency to determine the difference between the balance in a county's local income tax trust account as of December 31, 2025, minus the county's certified distribution amount for 2027, and beginning in 2027, make five consecutive special distributions to counties over a five year period equal to 20% of that amount each year. Establishes the local income tax holding account within the state general fund for purposes of local income tax distributions. Provides that the budget agency shall administer the account. Requires the budget agency to maintain an accounting for each county imposing a local income tax based on annual returns filed by or for county taxpayers (same as current law). Requires undistributed amounts so accounted to be held for purposes of the local income tax holding account beginning after December 31, 2026. (Under current law, undistributed amounts are required to be held in reserve separate from the state general fund.) Requires the budget agency to present each December to the budget committee a report of the following: (1) An estimate of the monthly certified distribution amounts for the immediately succeeding calendar year. (2) A description of the method used to determine the monthly estimates. (3) The balance in the local income tax holding account, including an accounting of the undistributed amounts held for purposes of the account. Beginning in 2027, requires the budget agency to make monthly transfers to the local income tax holding account of the amount determined for the month in its report to the budget committee. Repeals a provision that requires the budget agency to adjust the certified distribution of a county for the succeeding year following a tax rate change. Makes technical corrections. Makes a continuous appropriation.

Road funding. Makes various changes to provisions concerning roads and transportation. 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 and provides for the expiration of the credit. Increases the maximum rate a county containing a consolidated city (consolidated city) may impose for the county wheel tax and the county vehicle excise tax and specifies the purposes for which the proceeds of those taxes must be appropriated. Beginning in 2026, lowers the percentage of funds distributed to counties, cities, and towns (local units) from the motor vehicle highway account that must be used for construction, reconstruction, and preservation of a local unit's highways if certain conditions related to pavement quality are satisfied. Amends provisions pertaining to the Indiana finance authority's authorization to issue revenue bonds or notes, including grant anticipation revenue bonds or notes, to finance highway and road construction projects. Allows the Indiana department of transportation (department) to submit a request to the Federal Highway Administration for a waiver to toll lanes on interstate highways. Provides that, if a request for a waiver to toll lanes on interstate highways is granted, the general assembly is not required to enact a statute before tolling may occur. Allocates responsibility for bridges in a county between that county and a municipality based on the size and location of the bridge. Allows a local county road and bridge board to undertake low water crossing projects. Requires the department to ensure that information regarding funding sources for low water crossing projects is made available to county boards of commissioners and county highway departments. Provides that money in the local road and bridge matching grant (matching fund) must be allocated, transferred, and distributed for specified purposes. Specifies the timing of those allocations, transfers, and distributions. Imposes conditions on the allocations, transfers, and distributions made from the matching fund, including, in state fiscal years beginning after June 30, 2027, limitations on the ability of a local unit to apply for a grant in certain circumstances. Allows local units to use grants from the matching fund for low water crossing projects. Reduces the required local matching amounts and increases the population thresholds that apply to certain local units, if the department approves a grant from the matching fund. Restates a provision allocating 50% of the amount available in the matching fund to local units with a population of less than 50,000. Increases the speed limit on Interstate Highway 465. Requires all townships to annually adopt a capital improvement plan, which must include the balance of all unrestricted funds that exceed the township's budget for the following year. Provides that a township must transfer 30% of the amount of the balance of all unrestricted funds that exceed the township's budget for the following year to the township roads and infrastructure fund. Requires a township board to adopt a resolution if favor of providing money for the improvement and maintenance of roads and infrastructure within the township before a township transfers money for such projects. Provides, for purposes of the provisions regarding township capital improvement plans and township roads and infrastructure funds, that unrestricted funds are cash reserves that are not obligated, committed, encumbered, or restricted for specified purposes. Urges the legislative council to assign to the interim study committee on roads and transportation the study of appropriate road funding formulas. Makes conforming changes.