Rep. Lorissa Sweet

Eliminates the state individual adjusted gross income tax by reducing the rate to 0%. Provides that in calculating the local income tax (LIT), which is imposed based on a local taxpayer's state adjusted gross income, the calculation of a taxpayer's state adjusted gross income for LIT purposes shall be calculated under the adjusted gross income tax provisions as if those provisions, and the most recent adjusted gross income tax rate before its elimination, were still in effect.

Provides that a student enrolled in a health profession education program may not be required to receive an immunization as a condition of: (1) participating in; or (2) obtaining; clinical training or clinical experience required by the program when the student has a medical or religious exemption. Allows a student to bring a civil action against an entity for a violation of these provisions. Amends the definition of "documentation of exemption" for purposes of provisions governing immunization requirements at state educational institutions. Provides that a student may not be required to provide specific information regarding the student's religious objection.

Provides that no person or entity has the authority to enforce, attempt to enforce, or participate in any way in enforcing particular federal laws concerning firearms, firearm accessories, or ammunition against a law abiding citizen. Specifies penalties and causes of action concerning a political subdivision or law enforcement agency that: (1) employs a law enforcement officer who knowingly violates these provisions; or (2) knowingly employs a federal official who knowingly takes certain actions concerning the enforcement or implementation of federal firearms laws. Specifies exceptions. Makes findings and defines terms.

Provides that each school corporation must include instruction on fetal development as a part of the health education curriculum for students enrolled in grades 6 through 8.

Provides a state tax credit (credit) for contributions made to a qualified nonprofit organization for taxable years beginning after December 31, 2025. Provides that the amount allowable as a credit in a taxable year is equal to the lesser of: (1) the total amount of the contributions made by the taxpayer to one or more qualified nonprofit organizations; or (2) 50% of the taxpayer's state tax liability. Provides that the maximum amount of credits that may be awarded in a state fiscal year may not exceed $1,000,000.

Removes the requirement that an advanced practice registered nurse (APRN) have a practice agreement with a collaborating physician. Removes a provision requiring an APRN to operate under a collaborative practice agreement or the privileges granted by a hospital governing board. Removes certain provisions concerning the audit of practice agreements. Allows an APRN with prescriptive authority to prescribe a schedule II controlled substance for weight reduction or to control obesity. Makes conforming changes.

Prohibits a person who has the intent of affecting the intensity of sunlight, temperature, or weather from discharging a chemical or apparatus into the atmosphere, except in certain circumstances. Establishes that a violation is a Class B misdemeanor.

Requires a hospital to inform a woman in premature labor of the hospital's capabilities of treating the born alive infant and managing a high risk pregnancy and, if the hospital's capabilities interfere with the woman's care, the hospital must provide this information before the woman is admitted to the hospital. Provides that if a born alive infant is transported to a hospital with an appropriate perinatal level of care, the woman must be offered an opportunity to be transported to the same hospital. Provides that if the local prosecuting attorney has probable cause to believe that a health care provider may have knowingly or intentionally: (1) violated the requirements concerning the treatment and care of a born alive infant or mother or the professional standards of practice through the health care provider's actions or inactions; and (2) caused harm or death to the born alive infant or mother; the prosecuting attorney shall investigate the health care provider for appropriate criminal prosecution. Establishes a presumption that the continuation of life is in a minor's best interests. Requires a health care provider to obtain the consent of each parent or each legal guardian before issuing a do not resuscitate order or otherwise withholding or withdrawing treatment to allow the natural death of a minor. Prohibits a health care provider from interfering with the transfer of a minor patient at the request of a parent or guardian or otherwise preventing life saving measures before or during the transfer. States that a court does not have jurisdiction to withdraw life sustaining treatment for a minor.

Defines "antisemitism", specifies that the public policy of the state is to provide educational opportunities free of religious discrimination, and provides that antisemitism is discrimination on the basis of race, creed, religion, or national origin.

For provisions governing home based food products, repeals the term "potentially hazardous food product" and defines "time temperature control for safety food". Requires a local health department to: (1) issue a mobile retail food establishment permit and inspect a mobile retail food establishment in accordance with administrative rules adopted by the Indiana department of health (state department); and (2) establish an annual permit fee not to exceed $200. Requires a local health department, not later than January 1, 2025, to begin: (1) receiving applications for mobile retail food establishments; (2) collecting annual permit fees; (3) issuing mobile retail food establishment permits; and (4) conducting inspections of mobile retail food establishments. Prohibits, beginning January 1, 2025, a person from operating a mobile retail food establishment without a mobile retail food establishment permit from the local health department. Provides that a local health department may not adopt standards concerning mobile retail food establishments that are more stringent than the rules adopted by the state department.