Prescription drug donation repositories.

Establishes the prescription drug donation repository program (program). Establishes a tax credit for a taxpayer who donates medicine under the program during the taxable year. Provides that the amount of the tax credit is equal to the sum of: (1) the cost to the donor of any medicine donated during the taxable year; plus (2) the cost to the donor to make each donation during the taxable year. Allows a person to donate prescription drugs and supplies to a central repository or local repository for use by an individual who is an eligible recipient or qualified individual. Provides that controlled substances are not allowed in the program. Allows a health care facility or pharmacy to elect to participate as a local repository in the program. Establishes criteria for the acceptance and distribution of donated prescription drugs and supplies. Allows an entity that participates in a drug donation program in another state to participate in the program in Indiana. Establishes immunity for certain persons who act reasonably and in good faith under the program. Establishes a tax credit for a person who donates medicine to the program.