Sen. Linda Rogers

Establishes a tax credit for newborn children, which an eligible taxpayer may claim only in the first taxable year in which a particular newborn child is eligible for the exemption allowed under specified provisions of the Internal Revenue Code. Defines "eligible taxpayer". Provides that the amount of the credit is $500 per newborn child, or $250 per eligible newborn child in the case of a married individual filing a separate return. Prorates the credit in the case of a resident taxpayer residing in Indiana for a period of less than the taxpayer's entire taxable year. Limits the total amount of credits that may be awarded in a calendar year to $10,000. Provides for the expiration of the credit.

Requires the department of education (department), in consultation with the office of the secretary of family and social services, to approve and make available student mental well-being resources for certain schools. Requires the governing body of a school corporation or the equivalent authority for a charter school to publish and publicly post the approved student well-being resources. Establishes the resiliency program (program) to provide eligible schools the opportunity to participate in a program designed to help students build resiliency and grit so that students are ready to learn. Requires the department to develop guidelines to determine which eligible schools may participate in the program. Requires an eligible school selected by the department to participate in the program to follow certain requirements and procedures before a student may participate in the program. Requires the department to prepare a report concerning the program and submit the report to the legislative council.

Provides that all school corporations that adopt a resolution for a property tax levy for a controlled project or a school safety referendum tax levy after May 10, 2025, must share revenue received from the levy with certain charter schools. Specifies, for purposes of making distributions to charter schools from a property tax levy for a controlled project, that only charter schools located within the attendance area of the school corporation shall receive a distribution of revenue from that levy and requires such a charter school to establish a separate account to deposit the revenue. Requires all school corporations to share revenue received from a debt service levy with certain charter schools. Requires all school corporations that adopt a resolution for an operating referendum tax levy after May 10, 2025, to share revenue received from the levy with certain charter schools. Requires, beginning with distributions in 2028, that all school corporations begin sharing revenue from the school corporation's operations fund levy with certain charter schools. Provides for the phasing in of the sharing of revenue with certain charter schools from the school corporation's operations fund levy. Excludes school corporations meeting specified criteria from the sharing of property tax revenue received under the bill's provisions. Provides a calculation for determining the amount of an annual grant from the charter and innovation network school grant program based on the amount of property tax revenue received by a charter school from school corporations. Provides for the appointment of additional board members to the governing board of a charter school that receives property tax revenue. Sets forth additional procedures related to the closure of a charter school. Makes conforming changes.

A CONCURRENT RESOLUTION recognizing the National FFA Organization and the Indiana FFA Association for exemplary work in the advancement of agricultural education in Indiana and across the country.

Couples Indiana depreciation provisions with federal depreciation provisions under Section 179 of the Internal Revenue Code (Section 179). Increases the Section 179 threshold from $25,000 to $100,000 for Indiana adjusted gross income purposes. Makes technical changes.

Amends the property tax exemption for property used by a for-profit provider of early childhood education, including by requiring the provider to offer age appropriate curriculum and by excluding from the exemption tangible property that has been granted a homestead standard deduction. Provides a partial property tax exemption for an employer that provides child care on the employer's property for the employer's employees, and for the employees of another business if the employer and the other business enter into an agreement that outlines the terms under which the child care is to be provided. Specifies the conditions that must be met to obtain the partial property tax exemption. Requires the office of the secretary of family and social services, in consultation with the early learning advisory committee, to: (1) evaluate and make recommendations; and (2) submit a report; regarding child care. Amends the maximum levy growth quotient to base the six year average calculation on the yearly wage growth for state and local government employees in Indiana and the annual increase in the Consumer Price Index. Requires the true tax value of a privately owned wastewater facility to be determined by applying the income capitalization approach. Provides that, if the application of the income capitalization method for an assessment year results in a zero or negative assessment, the privately owned wastewater facility is exempt from property taxation for that assessment year. Requires assessing officials in an assessment of residential deed restricted property to only use or consider sales of other residential deed restricted property as a comparable sale property for purposes of a sales comparison analysis.

A SENATE RESOLUTION to honor the West Baden Renewal Project for its efforts in restoring the West Baden (Colored) First Baptist Church in West Baden Springs, Indiana.

Maddy summaryThis is a ceremonial resolution (SCR 14), not a policy bill. It formally honors Bella Bauer, founder of the Purple Project, for her advocacy work supporting children and teens with epilepsy. The resolution expresses legislative recognition of her contributions but does not create any new laws or affect any policies or individuals.

Maddy summaryThis bill (SR 3) is a ceremonial Senate resolution honoring the late Senator Jean Breaux. It does not create new laws or affect any policies or individuals; it solely serves to memorialize her life and service. The resolution was adopted unanimously by the Senate on February 6, 2025, with multiple senators as authors and coauthors. As a symbolic gesture, it has no legislative or regulatory impact.

Maddy summaryThis Senate Resolution (SR 22) formally honors Asra Hussain through a symbolic gesture by the state legislature. It does not create new laws, impose obligations, or affect any specific group or policy. The resolution serves as a commemorative statement recognizing Asra Hussain's contributions or service, as determined by the legislators who sponsored it. (Note: Memorial resolutions like this are procedural and do not alter state law or impact constituents directly.)