Provides that within a county's total expenditure rate, the county may adopt: (1) up to a 0.7% rate (instead of a 1.2% rate) for county general purpose revenue; (2) up to a 0.2% rate (instead of 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 a 1.9% rate (instead of a 1.2% rate) for certain cities and towns that are not eligible to adopt a municipal LIT rate. Eliminates provisions that expire local income tax rates each year. Authorizes a city or town to impose a municipal LIT rate up to 1.9% (instead of 1.2%). Modifies the population threshold required for a city or town to impose a municipal LIT rate. Modifies the formula used to determine distribution amounts of revenue from a tax rate imposed for fire protection and emergency medical services.
HJR 4 is a resolution proposing to ratify a constitutional amendment concerning congressional apportionment (how seats in the U.S. House of Representatives are distributed among states). If passed by the legislature, it would advance the process for this proposed amendment to become part of the U.S. Constitution. The bill was introduced by Representative Dvorak and referred to the Committee on Elections and Apportionment on January 6, 2026.
Amends the definition of "Internal Revenue Code" for state income tax purposes to conform with certain provisions enacted in Public Law 119-21 (H.R. 1) (commonly known as the One Big Beautiful Bill Act of 2025).
Makes changes to the amount of supplemental wagering tax that the treasurer of state is required to pay to each riverboat operating in Gary. Makes changes to the distribution of wagering tax revenue to the city of Gary. Legalizes and validates bonds, notes, evidences of indebtedness, leases, or other written obligations issued or executed by or in the name of the: (1) Indiana finance authority; (2) development authority; and (3) Lake County Convention Center Authority (authority); as authorized or approved by resolution or ordinance adopted before February 28, 2026. Provides that the authority is established when the construction of the convention and event center is substantially completed so that the convention and event center can be used for its intended purpose. (Current law provides for the establishment of the authority upon the adoption of the proposal for the development, operation, and ownership of the Lake County convention and event center.) Requires a member appointed to the authority to be an Indiana resident. Provides that an attorney in active standing may not be appointed to the authority. Provides that the Lake County convention and event center reserve fund shall be administered by the Lake County commissioners until the authority is established. Repeals a provision that allocates deposits of Gary riverboat graduated wagering tax revenue.
Establishes the Indiana food protection panel (panel). Provides that a recipient of an enforcement action taken by a local health officer following a food establishment inspection may appeal the action to the panel. Prohibits the health and hospital corporation or a local health department from imposing requirements or standards that exceed the minimum sanitary standards adopted by the Indiana department of health (state department). Requires the state department to: (1) provide local health departments with guidelines concerning the interpretation of the state department's rules; (2) designate an employee as the point of contact for local health departments on sanitary standards for food establishments; and (3) distribute the contact information of the designated employee to the local health departments. Requires the state department to create a business model determination worksheet and distribute the worksheet to all the local health departments. Permits an individual vendor at a farmers' market or roadside stand to sell certain meat products. Adds provisions concerning limited custom exempt meat product sales. Prohibits a person from misbranding a food product containing insect protein and selling a misbranded food product containing insect protein as a food product. Requires a person selling a food product containing insect protein to label the food product with a label stating "THIS PRODUCT CONTAINS INSECT PROTEIN". Prohibits a county, city, or town (unit) from adopting or enforcing an ordinance that prevents a person from cultivating a vegetable garden on certain property. Allows a unit to adopt or enforce an ordinance or regulation that imposes the same standards and requirements as those imposed on certain property.
Increases the percentage of the contribution allowed to be claimed for the school scholarship tax credit (tax credit) from 50% to 75%. Allows taxpayers that commit to making a contribution of at least the same amount for at least two consecutive years to claim the tax credit in an amount equal to 90% of the amount of the contribution. Increases the total amount of tax credits that may be awarded for a state fiscal year from $18,500,000 to $80,000,000. Provides a calculation for an annual increase of the total amount of tax credits for future state fiscal years based on the tax credit's usage. Expands the definition of "participating school" for purposes of the certification of scholarship granting organizations by removing language providing for accreditation and administration of tests under the statewide assessment program or other norm-referenced assessment of the school's students. Requires the receipt prescribed by the department of state revenue for use in an agreement to be a scholarship granting organization to include whether a taxpayer commits to making contributions of at least the same amount for at least two consecutive years.
Specifies that the provisions prohibiting a physician or practitioner from aiding or abetting in the provision of gender transition procedures to a minor do not prohibit a physician or other practitioner from: (1) releasing a minor's health information to another physician or other practitioner in the course of the receiving practitioner's care of the minor; or (2) discussing a minor's medical history with another physician or other practitioner providing care to the minor.
Provides that property taxes imposed to pay debt service: (1) on certain bonds; and (2) to make lease payments on certain leases; are not considered for purposes of calculating a person's supplemental tax credit. Provides that the expenditure tax rate for a county or municipality expires on December 31, 2029, and on December 31 of every fourth calendar year thereafter (instead of every calendar year under current law).
Prohibits an Indiana governmental entity from making a payment from any fund under its control for the costs associated with procuring an abortion, including travel expenses, unless the abortion is necessary to preserve the life of the pregnant woman. Specifies that the prohibition does not apply to a payment made by an Indiana governmental entity to provide group health insurance for employees of the Indiana governmental entity.
Abolishes the office of township assessor, in counties in which the office of township assessor has not already been abolished, if the county council and county commissioners unanimously vote to abolish the office and consolidate it with the office of the county assessor.
Removes language concerning an affidavit from provisions concerning probable cause for battery and domestic battery. Requires a law enforcement officer to provide a victim who requests a protection order with the required forms and appropriate assistance in completing and filing the forms.
Requires the Indiana department of transportation to establish and implement an electronic or nonmanual tolling program as the sole means for charging and collecting user fees. Provides that a public-private agreement between the Indiana finance authority and an operator that is entered into, renewed, or amended after June 30, 2026, must contain a provision requiring the operator to establish and implement an electronic or nonmanual tolling program as the sole means for charging and collecting user fees.
