Adds provisions concerning the awarding of redevelopment tax credits by the Indiana economic development corporation (IEDC) for projects located in counties, cities, and towns that meet specified population and project criteria. Provides for the minimum and maximum credit percentages for such a project. Specifies that a credit awarded to a taxpayer for such a project is not subject to repayment and prohibits the IEDC from including a repayment provision as part of an agreement entered into for the award of the credit. Provides that the aggregate limit of applicable tax credits that the IEDC may certify for a state fiscal year excludes the first $100,000,000 in redevelopment tax credits for projects in counties, cities, and towns meeting the criteria added by the bill. Allows a redevelopment commission (commission) in a county, city, or town for which a project meeting the criteria added by the bill has received a redevelopment tax credit to establish a program to enhance investments made for those projects in the form of a 60 year allocation area to accomplish the purposes of the program. Sets forth the procedures that a commission is required to take to establish such a program. Requires the commission to annually transfer at least 12% of the aggregate allocated tax proceeds from the allocation area to school corporations located within the allocation area.
Specifies that county local income taxes for emergency medical services may be used to pay costs incurred for the provision of emergency medical services by an emergency medical services provider organization (EMSPO). Provides that an employee of an EMSPO who is engaged in emergency medical services is eligible to participate in training funded by the regional public safety training fund. Specifies that an EMSPO may collaborate in the dissemination of information concerning public and private grant opportunities related to improving outcomes for stroke patients. Requires the Indiana emergency medical services commission (commission) to include EMSPOs when seeking funding opportunities for the support of emergency medical services. Authorizes the commission to award mobile integration health care grants to EMSPOs.
Requires a state employee health plan, a policy of accident and sickness insurance, and a health maintenance organization contract to provide coverage for preventative health services as determined by the insurance commissioner. Prohibits a state employee health plan, a policy of accident and sickness insurance, and a health maintenance organization contract from imposing a cost sharing requirement for a preventative health service that is provided by an in network health care provider.
Provides that a person that acquires a vehicle may operate the vehicle on a highway with an interim plate and without registering for 90 days if the vehicle is to be titled or registered in another state. Allows an interim plate to authorize a person to operate a motor vehicle until 90 days after the date of sale or lease or until the date on which a regular license plate is issued by another state, whichever comes first.
Requires an absentee ballot application from an overseas voter to include: (1) photo identification; and (2) a utility bill, bank statement, government check, paycheck, or government document; that includes the name of the voter and the address where the voter resided before leaving the United States.
Establishes the public safety officer benefit advisory board (board). Requires the state police department to provide staff support for the board. Requires the board to provide a report to the legislative council and interim study committee on pension management oversight before October 1 of each year.
HB 1596 authorizes the city of Richmond to impose a tax on food and beverage sales. This bill grants Richmond the legal authority to establish such a tax, directly affecting local businesses that sell food or beverages within the city. The legislation does not set a specific tax rate or details but enables the city to develop and implement the tax through its own processes. (1 sentence summary per procedural bill guidelines)
Establishes the primary care access revolving fund (fund) for the purpose of making loans to primary care medical practices in Indiana. Specifies the purposes for which money in the fund may be loaned. Provides that the Indiana finance authority shall administer the fund. Requires the Indiana economic development corporation (IEDC) to transfer $15,000,000 to the fund from the amount appropriated to the IEDC by the general assembly in the 2025-2026 state fiscal year. Increases the employee threshold for purposes of eligibility for the health reimbursement arrangement income tax credit. Increases the maximum amount of tax credits that may be granted in a year. Specifies the procedure for claiming the credit. Allows an employer to establish a long term care savings account program that allows an employee to save with favorable tax treatment for services required when the employee's or the employee's dependents' functional capacities become chronically impaired due to advanced age or other circumstances. Expands the physician practice ownership tax credit (tax credit) against state tax liability to practicing physicians (instead of only primary care physicians) who have an ownership interest in a physician practice and meet other eligibility criteria. Requires a taxpayer claiming the tax credit to certify that each physician with an ownership interest provides health care services to patients. Provides that the total amount of tax credits awarded in a state fiscal year may not exceed $20,000,000.
Requires the governor to annually issue a proclamation designating the seventh day of November as Victims of Communism Remembrance Day. Provides that suitable exercises in appropriate and solemn remembrance of the estimated 100,000,000 people whose deaths are attributed to the actions or policies of the world's communist regimes must be held in Indiana. Provides that a school corporation must include a study of the deaths attributed to the world's communist regimes in the school corporation's social studies curriculum. Requires the state board of education to adopt standards for teaching United States history in grade 9 through grade 12 that require at least 45 minutes of instruction on the history of communism.
Provides a nonrefundable state income tax credit to an individual for interest paid on an outstanding loan or lease agreement for a personal motor vehicle during a taxable year.
Repeals provisions added in the 2020 session in HB 1059 that provide that for certain transactions involving a cargo trailer or recreational vehicle, the state gross retail tax rate is the rate of the nonreciprocal state or foreign country in which the cargo trailer or recreational vehicle will be titled or registered. Provides instead that the purchase of a recreational vehicle or cargo trailer that is transported out of Indiana for registration and use in another state or foreign country is exempt from the state gross retail tax regardless of whether the destination state or country provides a similar exemption for Indiana residents.
Prohibits a pharmacy benefit manager from taking certain actions. Requires a pharmacy benefit manager to submit a report to the insurance commissioner every six months. (Current law requires a pharmacy benefit manager to submit the report annually.) Provides that if a contract holder requests an audit of compliance with the contract from a pharmacy benefit manager, the pharmacy benefit manager must provide the audit requested to the contract holder not later than 30 business days after receiving the request. Removes the provision specifying that the files or forms disclosed to the contract holder by the pharmacy benefit manager as part of an audit of compliance with the contract may be modified to redact trade secrets. Establishes civil penalties that the department of insurance (department) shall impose for a violation of the provisions concerning pharmacy benefit managers. Requires a pharmacy benefit manager to provide additional information in the pharmacy benefit manager's report to the department. Requires, after June 30, 2025, a health payer to include information relating to prescription drug pricing in the data submitted to the all payer claims data base by the health payer. Requires a health plan to credit toward a covered individual's deductible and annual maximum out-of-pocket expenses any amount the covered individual pays directly to any health care provider for a medically necessary covered health care service if a claim for the health care service is not submitted to the health plan and the amount paid by the covered individual to the health care provider is less than the average discounted rate for the health care service paid to a health care provider in the health plan's network.
