Budget & Taxes

Requires the legislative services agency to perform a fiscal impact analysis for all executive orders issued by the governor within seven days of an order's issuance. (Under current law, this requirement only applies to a governor's declaration of a disaster emergency by executive order.) Provides that if the implementation and compliance costs of a proposed rule are expected to exceed $500,000 (instead of $1,000,000) over a two year period, the publisher may not publish the proposed rule until the budget committee has reviewed the rule. Amends the Pokagon Indiana Education Fund to allow payments to be made to both public and private Indiana institutions of higher learning for the purposes of the fund. Makes the following changes (effective July 1, 2028) regarding community mental health centers (CMHC): (1) Allows a county to meet CMHC funding requirements from any funding source in lieu of or in combination with property taxes but excluding federal funds. (2) Adds provisions concerning the location where certain CMHC services may be provided. (3) Specifies additional items that are required to be reported by a CMHC in its annual report. Urges the legislative council to assign to the interim study committee on courts and the judiciary the task of undertaking a comprehensive study of all court fees and fines. Allows the budget agency, subject to budget committee review, to use the appropriation to the financial responsibility and opportunity growth fund (fund) in HEA 1001-2025 or augment the fund for the purpose of providing funding to the Child Care and Development Fund voucher program in addition to the uses for the appropriation as authorized in HEA 1001-2025.

Provides that the horse racing commission may issue three satellite facility licenses (instead of four per permit holder under current law). Requires Allen County, DeKalb County, and Steuben County to place a public question on the 2026 general election ballot that seeks approval from the voters to permit inland casino gambling. Authorizes the Indiana gaming commission (commission) to award a new riverboat license for an inland casino in Allen County, DeKalb County, or Steuben County. Prohibits the commission from awarding an owner's license to operate a casino in Allen County, DeKalb County, or Steuben County if the voters of the county do not approve casino gaming in the county. Specifies application requirements, including local government support and the applicant's commitment and plan to invest at least $500,000,000 for the development of a casino and nongaming amenities. Requires an approved applicant to pay $150,000,000 to the commission to be deposited by the commission as follows: (1) $100,000,000 to the state general fund; and (2) $50,000,000 to the shuttered riverboat fund to be used for local units that are affected by a shuttered riverboat or inland casino closure. Provides that if a licensed owner ceases operations or goes out of business, the license issued under this section is terminated effective on that date.

Allows a participant in the state excise police, gaming agent, gaming control officer, and conservation enforcement officers' retirement plan to elect a joint and survivor option for the payment of the participant's retirement allowance. Provides for a thirteenth check in calendar year 2026 for certain members, participants, or beneficiaries of the: (1) Indiana state teachers' retirement fund; (2) Indiana public employees' retirement fund; (3) state excise police, gaming agent, gaming control officer, and conservation enforcement officers' retirement plan; (4) state police pre-1987 benefit system; and (5) state police 1987 benefit system.

Increases the maximum number of individuals an entity may employ to be eligible for the employer child care expenditure income tax credit. Provides that costs incurred: (1) for the operating costs of a child care facility operated for a taxpayer's employees; or (2) under a contract with a child care facility to provide child care services to employees of the taxpayer, or under a contract with an intermediate entity that contracts with one or more child care facilities for child care services; are qualified expenditures for purposes of the employer child care expenditure income tax credit. Allows a redevelopment commission to use revenue collected in a tax increment financing district to expend money or provide financial assistance to entities for the purpose of encouraging or incentivizing the construction or expansion of child care facilities.

Allows counties that meet certain criteria to adopt an ordinance to impose a surcharge of not more than $1 in addition to the fees charged by the department of natural resources (department) for entry into certain state parks and recreation areas. Provides that the surcharge may not be imposed on an annual state park pass holder. Requires the department to collect and to report and pay the surcharge to each county treasurer. Provides that the surcharge collected is to be used for certain purposes.