Provides that it is a deceptive act enforceable by the attorney general for a person to: (1) convey or attempt to convey; or (2) conspire to convey or attempt to convey; title to real property by recording a false or fraudulent deed or affidavit.
Removes a voter's option to vote for all candidates of a political party or an independent ticket at one time (straight ticket voting) in a general or municipal election. Repeals superseded statutes relating to straight ticket voting.
Requires the office of the secretary of family and social services (office of the secretary) to: (1) study and prepare a report on applied behavior analysis (ABA) therapy services; and (2) not later than August 1, 2025, submit the report to specified entities, including the Indiana behavioral health commission (commission) and the general assembly. Specifies the information that must be in the report. Requires the commission to hold a public meeting to discuss the contents of the report and submit recommendations to the general assembly. Prohibits the office of the secretary from amending any Medicaid waiver or the Medicaid state plan to reduce or limit applied behavior analysis therapy services until the general assembly has reviewed the report and the commission's recommendations.
Removes enhancements for battery by body waste and malicious mischief with food based on HIV contamination. Repeals offenses relating to semen or blood containing HIV antibodies. Makes conforming amendments.
Provides that a political subdivision must upload a digital copy of every contract entered into after December 31, 2025, to the Indiana transparency website (website). Changes the individual responsible for submitting a statement attesting that a political subdivision uploaded a contract entered into in the preceding year to the website from the executive of the political subdivision to the fiscal officer of the political subdivision. Requires the department of local government finance to develop and implement an application programming interface that would allow a political subdivision to upload multiple contracts at once directly from the political subdivision's network to the website.
Phases in a total exemption for business personal property that is placed in service after January 1, 2025. Specifies that the exemption does not apply to business personal property that is placed in service on or before January 1, 2025. Increases the acquisition cost threshold for the business personal property tax exemption from $80,000 to $200,000 over six years. Provides that the 30% minimum valuation limitation does not apply to business personal property placed in service after January 1, 2025. Phases down the minimum valuation percentage from 30% to zero for business personal property placed in service on or before January 1, 2025. Phases down the homestead standard deduction over five years to zero beginning for taxes due and payable in 2031. Phases in an increase in the supplemental homestead deduction over five years to 2/3 of the assessed value (AV) of the homestead. Provides an AV deduction for all property that is subject to the 2% circuit breaker credit for excessive property taxes for assessment dates beginning in 2025. Provides that the amount of the AV deduction is increased over a five year period from a 7% AV deduction for taxes due and payable in 2026 to a 1/3 AV deduction for taxes due and payable in 2031, and each taxable year thereafter. Expires certain property tax deductions allowed in current law, and instead allows a credit against local property taxes in certain instances. Increases, beginning in 2027, the maximum local income tax (LIT) expenditure rate for all counties to 2.9%. Authorizes a city or town to impose a municipal LIT rate beginning in 2027 not to exceed 1.2%. Provides four rate categories within the county's total expenditure rate that a county may adopt: (1) up to a 1.2% rate for county general purpose revenue; (2) up to a 0.4% rate for fire protection and emergency medical services; (3) up to a 0.2% rate for nonmunicipal civil taxing unit general purpose revenue; and (4) up to 1.2% for certain cities and towns that are not eligible to adopt a municipal LIT rate. Defines "nonmunicipal civil taxing units". Eliminates the imposition of the LIT on individuals who maintain a principal place of business or employment in a county with a LIT but do not reside in the county. Eliminates provisions that provide for a distribution of LIT expenditure rate revenue to schools and civil taxing units in counties that imposed a rate under the prior county adjusted gross income tax (CAGIT). Expires the authority to impose a property tax relief rate under the LIT and repeals the levy freeze rate. Provides that an ordinance adopted to impose a LIT property tax relief rate shall expire December 31, 2026. Provides that, in order to continue to impose an expenditure tax rate after 2026, each county must adopt a new ordinance in 2026 (on or before October 1, 2026) to impose the rate. Provides that, for counties that fail to adopt an ordinance to renew an existing expenditure tax rate in 2026, the expenditure tax rate for the county in 2027 shall be the minimum tax rate necessary for existing debt service. Specifies that this does not prevent the county from renewing, imposing, or modifying an expenditure tax rate in subsequent years. Eliminates local income tax councils beginning July 1, 2026, and instead provides that the county fiscal body is the adopting body in all counties for purposes of the county LIT, and the city or town fiscal body is the adopting body in the case of a municipal LIT. Requires the budget agency to determine the difference between the balance in a county's local income tax trust account as of December 31, 2025, minus the county's certified distribution amount for 2027, and beginning in 2027, make five consecutive special distributions to counties over a five year period equal to 20% of that amount each year. Establishes the local income tax holding account within the state general fund for purposes of local income tax distributions. Provides that the budget agency shall administer the account. Requires the budget agency to maintain an accounting for each county imposing a local income tax based on annual returns filed by or for county taxpayers (same as current law). Requires undistributed amounts so accounted to be held for purposes of the local income tax holding account beginning after December 31, 2026. (Under current law, undistributed amounts are required to be held in reserve separate from the state general fund.) Requires the budget agency to present each December to the budget committee a report of the following: (1) An estimate of the monthly certified distribution amounts for the immediately succeeding calendar year. (2) A description of the method used to determine the monthly estimates. (3) The balance in the local income tax holding account, including an accounting of the undistributed amounts held for purposes of the account. Beginning in 2027, requires the budget agency to make monthly transfers to the local income tax holding account of the amount determined for the month in its report to the budget committee. Repeals a provision that requires the budget agency to adjust the certified distribution of a county for the succeeding year following a tax rate change. Makes technical corrections. Makes a continuous appropriation.
Increases the maximum amount of the income tax credit for an individual employed as a teacher for amounts expended for classroom supplies from $100 to $300 per taxable year.
Requires the office of the secretary of family and social services (office) to submit a Medicaid state plan amendment to the United States Department of Health and Human Services to allow school corporations to seek Medicaid reimbursement for medically necessary school based Medicaid covered services (program). (Current law allows for the state plan amendment.) Sets forth requirements of the state plan amendment and program. Removes language that would have allowed for offsetting reductions to distributions of state tuition support or other state funds to school corporations in the amount of certain nonfederal reimbursements. Specifies how school corporations can expend the funds. Requires the office and the department of education (department) to each employ one employee for the program and to train school corporations concerning the program. Requires the department to conduct a study concerning workload levels for school based health providers who are licensed occupational therapists and licensed physical therapists. Specifies components to consider in determining a methodology and requirements of the study. Requires the department to submit a report of the study to the legislative council before November 1, 2025, and to post the report on the department's website.
Amends the definition of "countable resources" for purposes of the Medicaid buy-in program (program). Removes consideration of income in determining an individual's eligibility for participation in the program. Requires the office of the secretary of family and social services (office of the secretary) to apply for a state plan amendment or waiver to implement this provision. Increases the maximum age to be eligible for participation in the program from 64 years of age to 67 years of age. Allows a recipient's participation in an employment network recognized by the federal Social Security Administration to qualify as participating with an approved provider of employment services. Changes the monthly maximum premium that a recipient must pay. Requires that the premium scale be promulgated by administrative rule. Allows the office of the secretary to annually review the premium amount that a recipient must pay in the program. (Current law requires annual review of the premium amount.) Specifies changes in circumstances that must result in an adjustment of the premium. Specifies that a recipient in the program is eligible for the same services as offered in the Medicaid program. States that an individual's participation in the program does not preclude the individual from participating in a Medicaid waiver program. Specifies that a recipient of the program may simultaneously participate in a Medicaid waiver program and requires the office of the secretary to individually determine eligibility for both programs based on the individual's medical need requirements.
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.
