Rep. Tim O'Brien

Provides that, beginning with the cohort of students who are expected to graduate from a public school or a charter school in 2027, an individual must successfully complete a personal financial responsibility course (course) before the individual may graduate. Creates requirements for content that must be covered in a course. Provides that a public school or charter school may offer instruction on a course as a separate subject or as units incorporated into appropriate subjects. Provides that a course may qualify as a mathematics credit for an alternative diploma under if offered as a separate subject.

Establishes a tax credit (credit) for a contribution to an affordable housing organization (organization). Requires the Indiana economic development corporation to approve each organization applicant as an organization for which a taxpayer is eligible to claim a credit for a contribution. Provides that the amount of the credit is equal to 50% of the amount of the contribution that is not more than $20,000 made to the organization. Provides that the credit may be carried forward for five years following the unused credit year. Provides (subject to certain conditions) that the total amount of tax credits awarded may not exceed $100,000 in each state fiscal year. Requires the department of state revenue (department) to post certain information about the credit on a website used by the department to provide information to the public. Allows the department to adopt rules to implement the credit.

Removes the threshold conditions for establishing a residential housing development program and a tax increment allocation area for the program, including the condition that the governing body of each school corporation affected by the program pass a resolution approving the program before the program may go into effect. Provides that the fiscal body of a county may adopt an ordinance to designate an economic development target area.

Modifies a provision that specifies the general purposes of laws concerning alcohol and tobacco. Increases the number of gallons of liquor that an artisan distiller may produce in a calendar year from 10,000 to 30,000. Amends the limitations on the amount of liquor from another manufacturer that an artisan distiller may obtain and use.

Amends the definition of "emergency medical services provider" for the offense of battery to include a staff member in the emergency department of a hospital.

Provides that a charter school may apply to the state board for approval to be eligible to receive funding for students who are 22 years of age or older. Amends the amount of state funding that approved charter schools are entitled to receive for students who are 22 years of age or older. Removes provisions that: (1) list adult charter high schools; and (2) establish enrollment caps related to state funding for adult charter high schools. Removes and repeals provisions regarding appropriation requirements for adult charter schools.

Provides a temporary sales and use tax exemption (exemption) for the purchase of a beverage container processing mechanism by retail merchants, professional sports or entertainment venues, airports, or institutions of higher education. Requires the legislative services agency to evaluate the exemption's effectiveness and economic impact one year before its expiration.

Requires (rather than allows) the department of natural resources to issue residents of Indiana a lifetime license to fish. Requires (rather than allows) the natural resources commission to adopt rules to establish fees for lifetime licenses to hunt, trap, or fish. Provides that the commission may adopt emergency rules.

Provides for the licensure of home health aides by the Indiana department of health (state department). Establishes certain training and competency evaluation requirements for licensed home health aides. Provides that the state department shall include licensed home health aides in the registry of nurse aides. Makes a technical correction.

Provides that to obtain the homestead standard deduction for a desired calendar year in which property taxes are first due and payable, the statement to obtain the deduction must either be completed and dated in the immediately preceding calendar year and filed with the county auditor on or before January 5 of the calendar year in which the property taxes are first due and payable, or, subject to a processing fee of $100, completed, dated, and filed with the county auditor on or before April 30 of the year in which the property taxes are first due and payable.