Rep. Hunter Smith

Provides eligible choice scholarship students with the option to receive a dynamic choice scholarship (scholarship). Provides that a scholarship may be used toward certain dynamic education costs. Allows the department of education to: (1) create forms and methods for the administration and oversight of a scholarship; (2) create an account system to accommodate distributions of a scholarship; and (3) audit up to 3% of scholarship accounts annually to protect against fraud or misuse of funds. Provides that a distribution to a scholarship account is considered tax exempt if the distribution is used toward dynamic education costs.

Requires: (1) a public utility to notify the Indiana utility regulatory commission (commission) of the public utility's intention to retire an electric generation facility not later than 18 months before the planned retirement date; and (2) the commission to conduct a study to determine the feasibility of using the location and infrastructure of the electric generation facility for development of alternative energy generation projects, including consideration of the suitability of the location and infrastructure for use in developing a nuclear energy facility.

Allows a qualified taxpayer to claim a credit against the taxpayer's state tax liability for designated contributions to qualified nonprofit organizations that provide: (1) comprehensive case management services for at-risk families; (2) family support services; (3) in-school programs, community based events, or online resources to assist fathers in learning and improving parenting skills; or (4) programs that provide mutual support systems among mothers in raising children or information for mothers to enhance child development.

Provides that an individual who has federal adjusted gross income but no federal income tax liability in a taxable year is entitled to a 100% credit against the individual's state and local income tax liability.