Retirement of electric generation resources.

Amends the statute concerning public utilities' annual electric resource planning reports to the Indiana utility regulatory commission (IURC) to provide that for an annual report submitted after December 31, 2026, if: (1) after an investigation under the statute, the IURC does not issue an order to prohibit the retirement of a public utility's electric generation resource; (2) the public utility proceeds with plans to retire the electric generation resource before: (A) the date specified for the retirement in the public utility's most recently filed integrated resource plan; or (B) the end of the electric generation resource's economically useful life; and (3) the retirement is not required to comply with environmental laws, regulations, or court orders; the public utility may not recover a return on any asset retirement obligations related to the retirement in any future general rate case or other regulatory proceeding. Makes a conforming amendment to a provision concerning public utilities' depreciation rates and asset retirement obligations.