Rep. Chris Judy

Imposes a receipts tax on the provision of water utility services and a corresponding use tax on the consumption of water utility services. Provides that the taxes apply to receipts received in taxable years beginning after December 31, 2023, and to the consumption of water utility services billed after December 31, 2023. Provides that the tax rate for both taxes is 1.4%. Requires tax revenues to be distributed to the cities, towns, and counties from which the taxes were derived. Requires cities, towns, and counties to use tax revenues for infrastructure necessary to promote economic development.

Allows the legislative body of a city to adopt an ordinance establishing a youth sports and tourism development area (tax area). Requires that the tax area include a facility or complex of facilities used by youth sports teams and organizations for practice or competitive sporting events. Requires the legislative body to make findings when adopting an ordinance. Requires the legislative body to submit an ordinance establishing a tax area to the budget committee and budget agency for review and approval. Allows a tax area to receive incremental state and local income tax revenue and incremental sales tax revenue attributable to the tax area. Requires a city that establishes a tax area to establish a youth sports and tourism development area fund. Limits the amount of incremental tax revenue that may be allocated to: (1) $1,000,000 per tax area per state fiscal year; and (2) a total of $10,000,000 per tax area. Provides that a tax area terminates not later than 20 years after incremental tax revenues are first allocated to the tax area.

Modifies the definition of "salary of a first class patrolman or first class firefighter" for the 1977 police officers' and firefighters' pension and disability fund (fund). Increases the fund's maximum annual cost of living adjustment from 3% to 5%.

Provides that before July 1, 2023, the state police board (board) shall establish a new salary matrix for police employees. Provides that the base salary of a police employee with the rank of trooper (excluding longevity increases) must be equal to or greater than the average of the 10 highest base salaries (excluding longevity increases) for a nonpromoted patrolman employed by any law enforcement department in Indiana. Requires the natural resources commission to categorize conservation officer years of service through the fifteenth year after June 30, 2023, rather than through the twentieth year. Provides that the department of natural resources shall adjust the salaries of conservation officers in accordance with changes made by the board. Requires the department of workforce development to provide certain information relating to salaries to the board. Provides that, after June 30, 2023, the number of salary increase increments for each rank for state police officers and conservation officers is reduced from 20 years to 15 years.

Provides that for a supervised loan that is made under the Uniform Consumer Credit Code (UCCC) and that: (1) is entered into after June 30, 2023; and (2) is not secured by: (A) an interest in land; or (B) personal property used or expected to be used as the principal dwelling of the debtor; a supervised lender may contract for and receive a loan finance charge not exceeding 36% per year on the unpaid balances of the principal. Retains the current blended loan finance charge (in which different rates apply to different ranges of the unpaid balances of the principal) for the following: (1) A supervised loan entered into before July 1, 2023. (2) A supervised loan that is secured by: (A) an interest in land; or (B) personal property used or expected to be used as the principal dwelling of the debtor; regardless of when the supervised loan is entered into. Provides that, based on information contained in annual composite reports filed with the department of financial institutions (department) by creditors required to be licensed under the UCCC, the department shall publish on the department's website, on an annual basis, a report that contains specified information concerning supervised loans made after June 30, 2023, by nondepository licensees during the reporting period covered by the composite reports. Makes conforming amendments to: (1) the UCCC; and (2) the statutes governing: (A) pawnbrokers; and (B) loansharking.

Authorizes wagering on video gaming terminals in certain establishments. Establishes a licensing structure for participants in video gaming. Imposes a video gaming wagering tax of 30% of adjusted gross receipts.

Provides that an eligible applicant is entitled to enter, remain, and receive instruction in an approved postsecondary educational institution (institution) upon the same conditions, qualifications, and regulations prescribed for other applicants for admission to or scholars in the institution without the payment of any educational costs for a certain number of credit hours at the institution. Provides that the maximum amount that an eligible applicant is exempt from paying for a semester hour is an amount equal to, if the applicant enrolls in an institution, the cost of an average of an undergraduate semester credit hour at all state educational institutions not including Ivy Tech Community College, as determined by the commission for higher education.

Provides that art therapy services provided by a licensed art therapist to an individual who receives mental health services or to an individual who receives services from a community mental health center are reimbursable under Medicaid. Provides for the licensure of music therapists, art therapists, and art therapist associates. Adds music therapists and art therapists to the behavioral health and human services licensing board (board). Creates the music therapist and art therapist sections of the board. Requires music therapists to be licensed. Establishes requirements and procedures for an individual to be licensed as a music therapist, art therapist, and art therapist associate. Prohibits a person who is not licensed as a music therapist, art therapist, or an art therapist associate from using certain titles or certain words in a title. Makes technical and conforming changes.

Amends the definition of "eligible choice scholarship student" for purposes of eligibility under the choice scholarship program. Amends the definition of "eligible student" for purposes of eligibility under the Indiana education scholarship account program.

Increases the acquisition cost threshold for the business personal property tax exemption from $80,000 to $250,000.