Establishes the sensory kit grant program to provide grants to public safety agencies for the purpose of purchasing sensory kits to be used during an emergency to help individuals with autism spectrum disorder or a cognitive disorder. Requires the department of homeland security to administer the grant program. Makes an appropriation.
Requires the office of the secretary of family and social services to apply, not later than October 1, 2025, for approval of a Section 1115 Medicaid demonstration waiver or any other Medicaid waiver to provide coverage for nutrition supports for specified individuals.
Establishes the pediatric mental health professional recruitment pilot program. Provides that the purpose of the pilot program is to increase the availability of pediatric mental health care services for residents of Indiana by providing incentives to students who agree to provide pediatric mental health services in a pilot program county immediately after becoming pediatric mental health professionals. Specifies that the pilot program counties include Lake County, Marion County, and a county having a population of less than 65,000. Requires an applicant for a scholarship to execute a written agreement with the commission for higher education promising to provide pediatric mental health care services in a pilot program county for at least four years after graduation. Appropriates $1,000,000 per state fiscal year for the pilot program.
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.
Provides that, in addition to eligible certificate programs, a workforce ready credit-bearing grant may be used for costs of enrolling in an English as a new language program or course.
Provides that a biological mother and biological father have joint legal custody unless otherwise provided by law. Requires a court to award joint legal custody unless it is in the child's best interests that sole legal custody be awarded. Provides that an award of joint legal custody creates a rebuttable presumption in favor of equal division of parenting time, and to rebut the presumption, a parent must prove that equal parenting time would be detrimental to the child.
Extends the Indiana department of veterans' affairs (department) hyperbaric oxygen treatment pilot program (program) to June 30, 2027. Provides that, upon exhaustion of funding provided by the department to the Indiana department of health prior to January 1, 2025, funding for the program is paid from the military family relief fund. Provides that the funding from the military family relief fund ceases in the event the United States Department of Veterans Affairs expands its coverage of hyperbaric oxygen treatment to include providers located in Indiana.
Provides that the Indiana adjusted gross income add back of forgiven federal student loan debt that is excluded under the Internal Revenue Code applies only to the 2021 taxable year and does not apply to forgiven federal student loan debt forgiven in subsequent taxable years.
Increases the maximum amount of the income tax credit for an individual employed as a teacher for amounts expended for classroom supplies from $100 to $300 per taxable year.
Revises the definition of "bullying". Requires each public school, including a charter school, to track, monitor, and analyze specified aspects of bullying, and provides that a parent of a student or a student, if the student is an emancipated minor, may submit a grievance to the school for a violation of this requirement. Requires each school corporation and charter school to: (1) document and track all acts of bullying and abusive behavior for analysis; (2) prepare and implement interventions to deter and prevent bullying; and (3) compile, prepare, and submit an annual report beginning July 1, 2026, to the department of education, the state board of education, and the legislative council summarizing the information collected. Requires the state board of education to review the report and provide recommendations to certain schools to reduce the frequency of acts of bullying or abusive behavior.
Provides a maximum property tax liability credit for certain homestead owners based on the owner's age and annual income. Specifies the amount of the credit. Makes certain changes to the deduction amounts and qualification requirements for the disabled veteran deductions. Provides a 100% property tax exemption for permanently disabled veterans. Increases the amount of certain personal exemptions from $1,000 to $3,500 for individual taxpayers who satisfy certain income criteria. Provides an additional adjusted gross income tax deduction of $5,000 for educators in elementary or secondary education, police officers, firefighters, and veterans. Provides an adjusted gross income tax deduction for taxpayers who install solar energy panels on the taxpayer's homestead equal to the cost of the labor and materials for the installation of the solar energy panels. Repeals the renter's deduction and instead provides a refundable income tax credit for renters. Provides that the amount of the credit is $6,000, or $7,500 in the case of a disabled veteran. Provides a refundable income tax mortgage credit for first time home buyers. Provides that the amount of the credit is $15,000, which may be claimed for five consecutive taxable years. Provides an adjusted gross income tax deduction for the first $16,000 of retirement income received by an individual who is at least 62 years of age. Defines "retirement income". Provides a sales tax exemption for utility services, including water, natural gas, and electricity. Provides a sales and use tax exemption period during the last week of January and the last week of August each year for school supplies, backpacks, clothing, or computers, if the item is purchased for use by: (A) a student in a public or private elementary or secondary school; or (B) a student attending a postsecondary school; in Indiana. Appropriates $140,000,000 for the biennium to the department of education to be used as supplemental funding for the federal Child Care and Development Fund voucher program. Increases the maximum amount of the income tax credit for an individual employed as a teacher for amounts expended for classroom supplies from $100 to $1,000 per taxable year. Increases the cigarette tax by $1 per pack. Increases the river boat wagering tax, and increases the supplemental wagering tax, slot machine wagering tax, and sports wagering tax and deposits the revenue from the increases in the state general fund. Increases the beer excise tax, liquor excise tax, wine excise tax, and hard cider excise tax and deposits the revenue from the increases in the state general fund.
Provides for the licensure of naturopathic physicians. Specifies certain individuals who are not required to be licensed. Establishes the board of naturopathic medicine (board). Establishes license requirements. Requires licensed naturopathic physicians to obtain continuing education for license renewal. Establishes the naturopathic formulary council to establish a formulary for naturopathic physicians. Establishes the childbirth attendance advisory commission to provide recommendations concerning the practice of naturopathic childbirth attendance. Provides that an individual who is not licensed may not use certain descriptions, titles, or initials to indicate or imply that the individual is a licensed naturopathic physician. Establishes criminal penalties for certain violations.
