After marijuana is removed as a federal schedule I controlled substance, permits the use of medical cannabis by a person with a serious medical condition if certified by the person's physician and establishes a procedure for the production and distribution of medical cannabis. Makes conforming amendments.
Makes it a Class B misdemeanor for: (1) a law enforcement officer to refuse to cooperate with state or federal agencies or officials in the enforcement of immigration laws; and (2) an individual to adopt a policy barring a law enforcement officer from cooperating with state or federal agencies or officials in the enforcement of immigration laws. Establishes certain defenses for the law enforcement officer.
Requires a child care center to: (1) be equipped with cameras in sufficient number and location to allow visual monitoring of every space inside the child care center, with the exception of adult bathrooms, that can reasonably be expected to be occupied by children; and (2) provide notice to parents that children are subject to video monitoring inside the child care center. Requires a child care center to record footage captured by the child care center's cameras and retain the footage for 90 days, unless: (1) the child care center receives notice of a suspected crime committed against a child at the child care center, in which case the child care center must retain all footage until the investigation of the suspected crime is complete; or (2) the child care center receives a request from a parent to view the footage, in which case the child care center must retain all footage until the parent has had an opportunity to view the footage. Allows a parent of a child who has reason to believe that a crime was committed against the parent's child at a child care center to view the footage recorded by the child care center. Requires an individual to report suspected child abuse and neglect witnessed by the individual on a child care center's camera footage.
Eliminates the authority of public libraries to impose an ad valorem property tax as a "taxing unit". Requires a public library to prepare and submit a recommended annual budget to the fiscal body of the county in which the territory of the public library is located to provide the revenues necessary for the operation and maintenance of the public library by a special tax levy, a specific appropriation, or both. Provides that a special tax levy for public library purposes is included in the calculation of the maximum permissible property tax levy for the county.
Eliminates property taxes on primary residences for those who are at least 65 years of age (qualified homesteads) beginning with the assessment date on January 1 of the year that immediately succeeds the year in which the balance in the pension stabilization fund is sufficient to pay the liabilities of the pre-1996 account without the need for further appropriation by the general assembly. Requires the Indiana public retirement system to determine whether the balance of the pension stabilization fund is sufficient to pay the liabilities of the pre-1996 account without the need for an appropriation by the general assembly and certify the determination to the budget committee on or before March 1, 2026, and on or before March 1 of each odd-numbered year thereafter. Provides an annual state distribution to offset the property tax elimination for qualified homesteads based on the amount of property taxes that otherwise would be due on the qualified homesteads. Makes an ongoing appropriation.
Provides that the assessed value of residential real property that is used and occupied by the owner of the property as the owner's primary residence shall not be adjusted based on investment residential real property.
Provides that a qualified taxpayer is entitled to a credit against the qualified taxpayer's state income tax liability in a taxable year equal to the lesser of: (1) the value of qualified services that the qualified taxpayer performed in the immediately preceding taxable year; or (2) $10,000 (or $5,000 in the case of a married individual filing a separate return). Provides that "qualified services" means services, as determined by the office of the secretary of family and social services (FSSA), that a qualified taxpayer performs in caring for an ill or aging qualified family member that the qualified taxpayer otherwise would have compensated a third-party caregiver to perform. Provides that the term does not include services that would otherwise be required to be performed by a licensed physician, a licensed nurse, or other medical professional. Requires the FSSA to: (1) develop criteria that a service must satisfy to be considered a qualified service; (2) derive a formula, using published industry data and standards, to determine the value of the qualified services performed by a qualified taxpayer during a taxable year; and (3) adopt any other guidelines necessary to allow or disallow a credit. Requires a qualified taxpayer to submit to the FSSA all relevant information regarding the performance of qualified services necessary for the FSSA to determine the value of the qualified services. Requires the FSSA to notify a qualified taxpayer in writing the value of the services that the qualified taxpayer performed for purposes of claiming the credit.
Requires an unlawful alien to register with the local law enforcement authority in the alien's county of residence. Makes failure to register a Class A misdemeanor, and increases the penalty to a Level 6 felony for a second or subsequent offense.
Provides that, notwithstanding any growth in a political subdivision's assessed value in the previous year, a political subdivision's ad valorem property tax levy shall not exceed the ad valorem property tax levy for its last preceding annual budget, unless the fiscal body of the political subdivision adopts an affirmative tax rate and tax levy increase by ordinance following a separate public hearing. Requires a resulting decrease in tax rates for each political subdivision in which there was an increase in the political subdivision's assessed value in the previous year, subject to any affirmative tax rate and tax levy increase adopted by the fiscal body of the political subdivision.
Requires the general assembly to exempt the homestead of a person who is at least 65 years of age from property taxation. This proposed amendment has not been previously agreed to by a general assembly.
