Amends the Indiana Code provision concerning a system of accounting for public utilities to provide the following: (1) That a public utility, municipally owned utility, or not-for-profit utility may defer for consideration by the Indiana utility regulatory commission (IURC) and for future recovery costs incurred or to be incurred in a regulatory asset, to the extent that the specific costs are incremental and are not otherwise already included for recovery in the utility's rates. (2) That preapproval of the IURC is not required for the creation of a regulatory asset. (3) That a public utility, municipally owned utility, or not-for-profit utility may recover through the utility's rates over a reasonable period, as determined by the IURC, costs that are: (A) deferred under these provisions; and (B) found to be reasonable and prudent by the IURC. Amends the Indiana Code provision concerning a public utility's depreciation account and depreciation rates to provide the following: (1) That depreciation rates shall be calculated to recover a reasonable estimate of the future cost of removing retired assets of the public utility. (2) That in a proceeding in which the costs of a capital asset are being recognized for ratemaking purposes, a public utility may account for any asset retirement obligations and recover, through rates charged to customers, reasonably and prudently incurred costs associated with asset retirement obligations, to the extent the specific asset retirement obligation costs are incremental and have not been included in depreciation rates. (3) That the IURC shall make changes in a public utility's depreciation rates as necessary to reflect changes in: (A) the public utility's estimated asset retirement costs, including all reasonable and prudent costs of removing retired assets; and (B) the estimated retirement dates of the public utility's assets. Amends the Indiana Code chapter concerning federally mandated requirements for energy utilities to specify that recovery of the 80% of IURC-approved federally mandated costs that an energy utility may recover through a rate adjustment mechanism must commence no earlier than: (A) the date of a final agency action regarding the federally mandated requirement; or (B) in the absence of a final agency action, the date on which the federally mandated requirement becomes effective.
Provides that a federal regulation that classifies or amends a designation of attainment, nonattainment, or unclassifiable for any area in Indiana under the federal Clean Air Act is effective and enforceable in Indiana on the effective date of the federal regulation. Requires the environmental rules board (board) to adopt rules, including emergency rules, to raise two Title V operating permit program fees, increasing: (1) the annual fee for a Part 70 permit to $6,100; and (2) the annual fee for a federally enforceable state operating permit (FESOP) to $6,100; for five years, beginning with the fees first due and collectable after December 31, 2023. Requires the board, not more than 45 days after the effective date of the SECTION requiring the adoption of the rules, to provide notice in the Indiana Register of the first public comment period required before the adoption of the permanent rules raising the two fees. Prohibits the board from beginning to adopt the emergency rules to raise the two fees until the notice of the first comment period concerning the permanent rules to raise the two fees is published.
Provides that the state board of accounts (SBOA) is designated as the independent external auditor of audited entities and is subject to applicable professional accounting standards. Requires annual reports to be prepared, verified, and filed with the state examiner as set forth in the uniform compliance guidelines. Requires all appointments of field examiners be made solely upon the ground of fitness in accordance with professional accounting and auditing standards. Provides that if an examination of an audited entity is unable to be performed because the audited entity's accounts, records, files, or reports are not properly maintained or reconciled, the audited entity may be declared to be unauditable. Provides that an audited entity that is declared unauditable shall bring its accounts, records, files, or reports into an auditable condition within 90 days. Requires the SBOA to publish a list of audited entities declared unauditable on its website. Revises conditions under which the state examiner may undertake an examination based on a violation of the law. Requires the SBOA to approve a request by an audited entity to opt out of examinations and engage a certified public accountant to conduct examinations if, within the last six years, the SBOA has not issued an examination or special investigation report critical of the audited entity's internal controls and there have been no adverse reports. Provides that the SBOA may terminate its approval of the use of a certified public accountant if certain requirements are not met. Revises the provision regarding field examiner traveling expenses. Makes changes to certain reporting, resolution, and disclosure requirements. Simplifies the provision regarding parties and a plaintiff's right of recovery. Removes provisions regarding additional powers of the state examiner and attorney general. Provides that if the attorney general brings an action against an official bond, official bonds, or a crime insurance policy, the cause may be brought in the name of the state of Indiana upon the relation of the attorney general as plaintiff. Repeals a provision regarding the withdrawal or removal of counties from solid waste management districts. Repeals a provision regarding bonds and crime policies for faithful performance. Repeals a provision regarding examination reports, requisites, performance of public works, and SBOA powers. Repeals a provision regarding copies of reports filed with libraries, public inspections, and request renewals. Makes technical and conforming changes.
Changes the rated electric generating capacity from 350 megawatts to 470 megawatts for purposes of the definition of "small modular nuclear reactor" as used in the statutes concerning: (1) certificates of public convenience and necessity issued by the Indiana utility regulatory commission for the construction, lease, or purchase of electric generation facilities; and (2) financial incentives for energy utilities that invest in clean energy projects. Makes a technical correction.
Provides that a person who acquires a certificate of sale (certificate) may not assign the certificate to a person who was not eligible under the tax sale laws to bid on or purchase real property at a tax sale until the person satisfies the eligibility requirements as determined by the county auditor. Requires a person to acknowledge that the person will not assign a certificate for any real property purchased to a person who is prohibited from bidding on or purchasing real property at a tax sale. Requires the county auditor to determine that an assignee of a certificate is eligible to receive the assignment for an assignment to be valid. Provides that assignments of a certificate must be included on the county auditor's tax sale record. Requires the county, the county auditor, or a county vendor to list certain information concerning tax sales on the website of the county, county auditor, or county vendor for a specified period of time. Specifies that a county or a county vendor is not liable for an act or omission related to making information available on a website.
Revises, for purposes of an enhancement and certain criminal offenses, a definition of "machine gun". Provides that particular criminal offenses concerning machine guns do not apply to certain persons, including persons possessing machine guns or other items not required to be registered in the National Firearms Registration and Transfer Record maintained by the federal Bureau of Alcohol, Tobacco, Firearms and Explosives. Makes a conforming amendment.
Defines "Indian child" for purposes of family and juvenile law. Provides that certain records relating to foster care children may be maintained in an electronic format. Provides that certain individuals may request a child's Social Security number for income tax purposes. Requires the department of child services (department) to: (1) develop a form an individual may submit to request a child's Social Security number; and (2) approve or deny a request for a child's Social Security number not later than 10 business days after receiving the request. Requires the department to approve an individual's request for a child's Social Security number if: (1) the child lived with the individual in the 18 months preceding the request; and (2) the child lived with the individual for: (A) at least six months in any one calendar year; or (B) more than 1/2 of the days the child lived during a calendar year if the child was born or died in the calendar year; unless the child does not have a Social Security number or the department does not have a record of the child's Social Security number. Provides that certain information, documents, reports, pictures, videos, images, or recordings related to department matters are confidential. Requires that information that is otherwise confidential must be made available to: (1) a tribal representative, agency, or organization authorized by an Indian child's tribe to care for, diagnose, treat, review, evaluate, or monitor active efforts regarding the Indian child, and the Indian child's parent, guardian, or custodian; and (2) the United States Department of State and foreign governments to comply with federal law and treaties. Provides that the department: (1) may; and (2) under specified circumstances, shall; notify a child care worker's employer of a substantiated report of child abuse or neglect made against the child care worker. Makes a technical correction.
Specifies that "deposition" or "depose", for purposes of a criminal case with a child victim, means a deposition pursuant to Indiana Trial Rule 30 or 31, or any other formal or informal statement or interview. Adds certain additional healthcare professionals to the list of healthcare professionals who may assist a court in determining whether a protected person can reasonably communicate in the physical presence of a defendant.
Authorizes the insurance commissioner to cease operation of the political subdivision risk management fund upon a determination by the insurance commissioner that: (1) all political subdivisions that were members of the fund have withdrawn from the fund; and (2) all payment of the liabilities of former members of the fund have been determined and finalized. Authorizes the insurance commissioner to cease operation of the political subdivision catastrophic liability fund upon a determination by the insurance commissioner that: (1) all political subdivisions that were members of the fund have withdrawn from the fund; and (2) all payment of the liabilities of former members of the fund have been determined and finalized. Requires the insurance commissioner, when ceasing operation of one of the funds, to distribute the balance in the fund to former members of the fund, distributing to each former member an amount proportional to the total of assessments and (in the case of the political subdivision risk management fund) surcharges paid by the former member. Provides that the laws establishing the political subdivision risk management fund and the political subdivision catastrophic liability fund expire when the insurance commissioner certifies to the executive director of the legislative services agency that: (1) the funds have no remaining members; (2) all payments of liabilities of former members of the funds have been determined and finalized; and (3) the balances in the funds have been distributed to former members of the funds. Amends a provision of the law concerning tort claims against governmental entities to provide that giving notice of a tort claim against a political subdivision to the political subdivision risk management commission is not required if the law establishing the political subdivision risk management commission has expired.
Requires the commission for higher education (CHE) and the Indiana department of veterans' affairs to develop and implement the higher education purple star designation for the following purposes: (1) To recognize postsecondary educational institutions that are supportive and inclusive of veterans and military connected families. (2) To provide veterans and military connected families with enhanced support for pursuing and finishing a degree or postsecondary credential. Provides that the application for a designation must be made available to interested postsecondary educational institutions on the website of the CHE before May 1, 2024.
Prohibits a state agency or a state official from imposing on a charitable organization any filing or reporting requirements that are more stringent or burdensome than those imposed by, or authorized under, state or federal law. Provides that this limitation does not apply: (1) to requirements imposed in connection with: (A) state grants or contracts; or (B) fraud investigations; or (2) in connection with an enforcement action against a specific charitable organization.
Changes the time frame that a candidate for a school board office is required to file the candidate's petition of nomination. Modifies deadlines concerning a statement questioning the validity of a petition of nomination or contesting the denial of certification.
