Transfers for extracurricular reasons. Removes language prohibiting certain students from enrolling into a school corporation primarily for athletic reasons.

Middle school health curriculum. Provides that each school corporation must include instruction on fetal development as a part of the health education curriculum for students enrolled in grades 6 through 8.

Ban on vapor product sales to persons under 21. Prohibits a person less than 21 years of age (underage person) from: (1) purchasing or receiving a nicotine-free electronic cigarette; or (2) purchasing or receiving an e-liquid vaporizer (vapor product). Restricts: (1) the sales and distribution of vapor products to underage persons; (2) the location of vending machines containing e-liquids, nicotine-free electronic cigarettes, or vaporizers where underage persons are present; and (3) use of self-service displays to sell e-liquids, nicotine-free electronic cigarettes, or vaporizers. Includes vaporizer and nicotine free electronic cigarette sales in the gross retail sales amount that determines whether an underage person can enter the retail establishment.

Presidential electors apportionment task force. Establishes the presidential electors apportionment task force (task force) to: (1) study and assess the state of Nebraska law that requires electoral votes for President of the United States to be apportioned between congressional district presidential electors and at-large presidential electors; and (2) make a recommendation as to whether Indiana should pass legislation to adopt the state of Nebraska model. Establishes rules and procedures for the task force. Requires the task force to report its findings and recommendations before November 1, 2025.

Purchase of vehicles by state entities. Provides with certain exceptions, that if a state entity purchases or leases a vehicle, the vehicle: (1) must be a government model, base model, or standard model vehicle; and (2) may not be from a luxury or semi-luxury brand if a nonluxury brand alternative exists that uses the same underlying vehicle platform.

Alcoholic beverages and tobacco. Allows the holder of a tobacco sales certificate (holder) to obtain a supplemental cigar sales certificate (cigar certificate) that allows the holder to sell cigars on a temporary basis at a function or event. Provides the fee for a cigar certificate is $1,000 and has a term of three years. Requires the holder to give written notice to the alcohol and tobacco commission (commission) of the date and location of the function or event where the holder proposes to sell cigars. Provides that the commission's approval of the location does not authorize smoking in violation of: (1) state laws prohibiting smoking in public places; or (2) any county, city, or town smoking ordinance. Allows a restaurant proprietor who holds an alcoholic beverage retailer's permit to establish a segregated room where cigar consumption may occur, if the proprietor has the permission of the local government entity that enforces local smoking ordinances.

Information concerning cytomegalovirus infection. Requires the Indiana department of health to: (1) establish and administer a public education program to provide information on cytomegalovirus to pregnant women; and (2) distribute the information to specified persons. Requires a clinic or medical facility that offers fertility care to make the information concerning cytomegalovirus available to patients of the clinic or facility.

License plate information. Removes the requirement that the bureau of motor vehicles issue registration renewal stickers for motor vehicles. Makes conforming changes.

Workforce housing assistance program. Establishes the workforce housing assistance program (program). Establishes the workforce housing assistance revolving fund (fund) and continuously appropriates money in the fund to provide loans to eligible borrowers in connection with the purchase of residential property to be used for any combination of the following expenses: (1) Down payment assistance. (2) Payment of closing costs. (3) Payment for renovations. (4) Funding a permanent interest rate buydown. Provides that the Indiana housing and community development authority (IHCDA) shall administer the program and the fund. Defines an "eligible borrower" as a first time home buyer whose household income does not exceed 160% of the county's area median income in which the eligible borrower intends to purchase residential property. Defines a "first time home buyer" as an individual who has not, at any time during the three years preceding the date of the mortgage loan closing, had a present ownership interest in residential property. Defines "residential property" as the real property, including a single family dwelling together with any other improvements on the real property, sought to be purchased, in part, with the proceeds of a loan made from the fund by an eligible borrower for use as the eligible borrower's principal residence. Allows the IHCDA to determine the amount of the loan that may be made from the fund to an eligible borrower. Specifies the criteria that the IHCDA must use in making loans from the fund to eligible borrowers, including the term of the loan, the loan's status as a second mortgage secured by a lien in favor of the IHCDA, and the maximum rate of interest for the loan. Requires the executive director of the IHCDA to prepare an annual report on the fund's activities for the legislative council and the budget committee. Defines "community development financial institution". Provides that at least 5% of the money in the workforce housing assistance revolving fund must be set aside to be used for down payment assistance by a person accessing a first mortgage from an Indiana based community development financial institution.

Local government finance. Places restrictions on the issuance of certain general obligation bonds. Amends a capitalization rate percentage under the statewide agricultural land base rate determination. Provides that the percentage cap used to determine the maximum levy growth quotient is 4% in 2026. Provides that, notwithstanding any growth in a political subdivision's assessed value (AV) in the previous year, a political subdivision's ad valorem property tax levy shall not exceed the ad valorem property tax levy for its last preceding annual budget, unless the fiscal body of the political subdivision adopts an affirmative tax rate and tax levy increase by ordinance following a separate public hearing. Requires a resulting decrease in tax rates for each political subdivision in which there was an increase in the political subdivision's AV in the previous year, subject to any affirmative tax rate and tax levy increase adopted by the fiscal body of the political subdivision. Phases out the authority for the department of local government finance (department) to permit an excess tax levy that is based on AV growth, school transportation costs, and other circumstances. Retains the provisions that permit an excess tax levy if the civil taxing unit cannot carry out its governmental functions in the case of annexation, a natural disaster, an accident, or an emergency. Phases in an increase in the acquisition cost threshold for the business personal property tax exemption from $80,000 to $2,000,000. Provides that the 30% minimum valuation limitation does not apply to business personal property placed in service after 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 to 2/3 of the AV of the homestead. Phases in 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 up 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. Makes certain changes to the qualification requirements and credit amount for the over 65 circuit breaker credit. Provides a supplemental homestead tax credit for property taxes for a person's homestead if the person qualifies for a standard homestead deduction for the same homestead property. Provides that specified referendums may be placed on the ballot only at a general election. Amends the ballot language for controlled project, school operating, and school public safety referendums. Provides that a school corporation may not adopt a resolution to place a controlled project referendum on the ballot during the second calendar year after the final calendar year in which a previously approved controlled project referendum levy is imposed. Modifies the threshold amounts used for determining whether a political subdivision's project is a controlled project and whether the petition and remonstrance process or the referendum process applies based on the political subdivision's total debt service tax rate. Adds provisions to authorize a county fiscal body to adopt an ordinance to establish a property tax payment deferral program (program). Provides that a qualified individual participating in the program may defer the payment of part of the property taxes that would otherwise be due on a homestead. Provides that property taxes deferred under the program are due after the occurrence of a deferral termination event. Provides that the maximum amount of taxes that may be deferred cumulatively year over year may not exceed $10,000. Increases, beginning in 2028, 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 2028 not to exceed 1.2%. Provides that within a county's total expenditure rate, the 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. 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. Authorizes a county fiscal body to impose a local income tax expenditure rate to provide property tax relief for property tax liability attributable to homesteads in the county before January 1, 2028. Expires the authority to impose a property tax relief rate under the LIT and repeals the levy freeze rate. Provides that, in order to continue to impose an expenditure tax rate after 2027, each county must adopt a new ordinance on or before October 1, 2027, to impose the rate. Provides that, for counties that fail to adopt an ordinance to renew an existing expenditure tax rate in 2027, the expenditure tax rate for the county in 2028 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, 2027, 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. Establishes the state and local income tax holding account within the state general fund for purposes of LIT distributions. Requires the budget agency to maintain an accounting for each county imposing a county LIT 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 state and 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. Beginning in 2028, requires the budget agency to make monthly transfers to the state and local income tax holding account of the amount determined for the month in the budget agency's 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. Requires the department to develop and maintain a property tax transparency portal through which taxpayers may: (1) compare the property tax liability in their current tax statement compared to their potential property tax liability based on changes under a proposed tax rate; and (2) provide taxpayer feedback to the department. Prohibits the northern Indiana commuter transportation district from issuing new bonds after May 9, 2025, that are payable in whole or in part from amounts distributed from the commuter rail service fund or the electric rail service fund. Requires all school corporations that adopt a resolution for an operating referendum tax levy that is imposed for the first time with property taxes first due and payable beginning after 2027 to share revenue with certain charter schools. Requires, beginning with distributions in 2028, that all school corporations begin sharing revenue from the school corporation's operations fund levy with certain charter schools. Provides for the phasing in of the sharing of revenue with certain charter schools from the school corporation's operations fund levy. Provides for the appointment of additional board members to the governing board of a charter school that receives property tax revenue. Sets forth additional procedures related to the closure of a charter school. Dissolves the Union School Corporation. Provides that for a fire protection territory established after January 1, 2025, each unit in a territory may not impose a tax rate that exceeds $0.40 per $100 of assessed valuation. Makes conforming changes. Makes technical corrections. Makes an appropriation.

Farm and home based food sales. Repeals current home based vendor regulations. Provides that the Indiana department of health, a local unit of government, the health and hospital corporation of Marion County, or a local health department may not impose any rules, regulations, certifications, or licensing requirements on a small farm or home based vendor that are not required under federal law. Exempts public buildings used by small farms and home based vendors from certain public building regulations.

Impairment for mental illness. Specifies the circumstances under which an employer under the 1977 police officers' and firefighters' pension and disability fund is required to pay for certain mental health care and treatment.

Pharmacists. Removes the authority of the state health commissioner's designated public health authority to issue a standing order, prescription, or protocol (standing order) to allow certain health practitioners to administer or dispense an immunization or a pharmacist a smoking cessation product. Requires the state health commissioner to issue a standing order that allows a pharmacist to treat or screen, test, administer, or dispense for certain health conditions. Requires the Indiana board of pharmacy to establish standards and requirements for courses of education concerning Indiana and federal statutes and rules governing the practice of pharmacy. Requires an individual to pass the North American Pharmacist Licensure Examination to be eligible for licensure as a pharmacist. Allows a pharmacist to administer or dispense an immunization that is recommended by the federal Centers for Disease Control and Prevention Advisory Committee on Immunization Practices under a drug order, under a prescription, or according to a protocol approved by a physician. Removes provisions restricting a pharmacist from administering an immunization to an individual who is less than 11 years of age. Provides civil and criminal immunity for a pharmacist related to filling a prescription for a drug, medicine, or other prescribed substance. Allows a pharmacist to take certain actions relating to medication assisted treatment. Sets forth requirements for pharmacy benefit managers. Establishes requirements for a health carrier regarding the reimbursement of services and procedures that are performed by a pharmacist.

Community solar facilities. Requires the Indiana utility regulatory commission (commission) to adopt rules governing community solar facilities not later than July 1, 2026. Provides that, not later than 180 days after adoption of the rules, an electricity provider shall begin: (1) allowing interconnection of the electricity provider's facilities with community solar facilities in which at least three of the electricity provider's customers have entered into a subscription; and (2) crediting the electricity provider's subscribing customers for the amount of electricity from the community solar facility for which the customer subscribes. Requires the commission to: (1) establish an interconnection working group composed of representatives of electricity suppliers and other stakeholders with respect to electric utility service; and (2) implement the working group's recommendations regarding creation, revision, or elimination of policies, processes, tariffs, rules, or standards relating to the interconnection of community solar facilities and electricity suppliers as necessary for transparent, accurate, and efficient implementation of community solar facilities.

Hearing aids and speech-language pathologists. Adds speech-language pathology assistant to the definition of "practitioner" for purposes of the provision of telehealth. Specifies services included in the definition of "audiology". Allows for the sale, use, provision of customer service, or distribution of an over-the-counter hearing aid without the fitting of the hearing aid by a hearing aid dealer who has been issued a certificate of registration or a licensed audiologist. (Current law does not differentiate between a prescription hearing aid and an over-the-counter hearing aid concerning the fitting of the hearing aid.)