Tax matters. Provides a real and personal property tax exemption for Indiana nonprofit senior living communities beginning with property taxes that are first due and payable in 2027.
Local government finance. Abolishes the assessment of tangible property after December 31, 2026, and the imposition of property taxes after December 31, 2027. Provides that a political subdivision may not issue any new bonds, notes, or warrants, or enter into any leases or obligations to be paid from property tax revenue, or that include a pledge to levy property taxes …
Craft hemp flower and THC products. Establishes certain regulatory testing and packaging requirements for the distribution and sale of craft hemp flower products. Creates and modifies certain crimes concerning craft hemp, craft hemp flower products, and THC. Provides that a food is not considered adulterated for containing low THC hemp extract or craft hemp flower. Provides that craft hemp flower …
Article V convention. Changes the defined term of "delegate" to "commissioner" in reference to an individual who is appointed to represent Indiana at an Article V convention. Specifies that an individual must satisfy the following requirements to be appointed as a commissioner or alternate commissioner: (1) have resided in Indiana for the past five years; (2) may not currently be …
Partnership composite returns. Removes penalty provisions that apply if a pass through entity fails to include in a composite return nonresident partners, nonresident shareholders, or nonresident beneficiaries that do not have distributive share income of greater than $0. Makes conforming changes.
Innkeeper's tax. Authorizes the city of New Haven to impose an innkeeper's tax at a flat rate that does not exceed $5 per night. Amends provisions regarding distribution and uses of the Hamilton County innkeeper's tax. Makes corresponding changes to statutes concerning innkeeper's tax administration.
Income tax deduction for theft loss. Provides an income tax deduction for theft losses that result from certain financial transactions induced by third parties and that cause the individual to incur federal gross income as a result of the theft. Requires the department of state revenue to first certify the theft loss deduction before a taxpayer may claim the deduction …
State income tax conformity. Amends the definition of "Internal Revenue Code" to conform with certain provisions enacted in Public Law 119-21 (H.R. 1) (commonly known as the One Big Beautiful Bill Act of 2025).
Cancellation of caucus meeting. Allows a person who wishes to be a candidate for a pro tempore appointment to certain local offices or school board offices to file a declaration of candidacy with the chair of the caucus or the circuit court clerk. Requires a circuit court clerk to send a copy of a declaration of candidacy filed with the …
Article V convention of the states compact. Adopts the compact for a safe and equal convention of the states. Specifies compact requirements. Provides that each state that adopts the compact intends to ensure that the following rules are followed at a convention under Article V of the Constitution of the United States: (1) All voting is conducted on the basis …
Updates Indiana's tax code to match recent changes in federal tax law. Technical alignment — makes sure your state return uses the same definitions as your federal return so you're not taxed twice on the same income.
Broadens the definition of "abortion" and "abortion-inducing drug" in state law and expands the reporting requirements doctors must follow. Part of Indiana's ongoing effort to restrict and monitor all abortion-related medical activity.
FSSA report on managed care organization contracts. Requires the office of the secretary of family and social services to, not later than March 1, 2026, provide a written report to the budget committee with specified information concerning any termin...
Tax matters. Provides a real and personal property tax exemption for Indiana nonprofit senior living communities beginning with property taxes that are first due and payable in 2027.
Swimming pools in senior neighborhoods. Allows a senior neighborhood to not have a lifeguard on duty if certain conditions are met except for during visiting hours when minors are allowed to use the pool. Requires the senior neighborhood to post sign...
Immigration matters. Requires certain state agencies to give hiring preference to an individual who is a citizen or national of the United States over another individual who is an alien if the two individuals are equally qualified. Provides that the ...
Proposition bets. Prohibits a certificate holder or vendor from accepting a proposition bet from a collegiate athlete in the sport the collegiate athlete plays. Provides that the Indiana gaming commission may impose a civil penalty upon an individual...
Elimination of straight ticket voting. 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 ...
Article V convention of the states compact. Adopts the compact for a safe and equal convention of the states. Specifies compact requirements. Provides that each state that adopts the compact intends to ensure that the following rules are followed at ...
Innkeeper's tax. Authorizes the city of New Haven to impose an innkeeper's tax at a flat rate that does not exceed $5 per night. Amends provisions regarding distribution and uses of the Hamilton County innkeeper's tax. Makes corresponding changes to ...
Income tax deduction for theft loss. Provides an income tax deduction for theft losses that result from certain financial transactions induced by third parties and that cause the individual to incur federal gross income as a result of the theft. Requ...
Cancellation of caucus meeting. Allows a person who wishes to be a candidate for a pro tempore appointment to certain local offices or school board offices to file a declaration of candidacy with the chair of the caucus or the circuit court clerk. Re...
State income tax conformity. Amends the definition of "Internal Revenue Code" to conform with certain provisions enacted in Public Law 119-21 (H.R. 1) (commonly known as the One Big Beautiful Bill Act of 2025).
Regulation and investment of cryptocurrency. Provides that the following shall offer, as a regular investment program, a self directed brokerage account that offers at least one cryptocurrency investment option: (1) The legislators' defined contribut...
Various tax matters. Amends and adds state income tax statutes to conform with certain provisions enacted in Public Law 119-21 (H.R. 1) (commonly known as One Big Beautiful Bill Act of 2025). Specifies rounding provisions for cash transactions with r...
Prior authorization. Sets forth requirements for a utilization review entity that requires prior authorization of a health care service. Prohibits a utilization review entity from requiring prior authorization for the first 12 physical therapy or chiropractic visits of each new …
Abortion inducing drugs and abortion reports. Modifies the definitions of "abortion" and "abortion inducing drug". Amends the information required to be reported to the Indiana department of health (state department) concerning an abortion complication. Requires the state department to send …
Indiana department of transportation. Allows the Indiana department of transportation (department) to assume the responsibilities and duties of the United States Department of Transportation with respect to certain federal environmental laws. Provides that the department waives its civil immunity and …
Coverage for cancer screening. Requires a state employee health plan to cover supplemental breast examinations. Requires a policy of accident and sickness insurance and a health maintenance organization to cover diagnostic breast examinations and sup...
Income tax deduction for health insurance premiums. Provides that a taxpayer who is covered by a health insurance plan may deduct from the taxpayer's adjusted gross income an amount equal to the total amount of premiums on the health insurance …
Various health matters. Prohibits a person from adding a chemical to a public water supply in certain circumstances. Defines "medical intervention" and provides that a person may not require an individual to accept, undergo, or engage in a medical in...
Abortion inducing drugs and abortion reports. Modifies the definitions of "abortion" and "abortion inducing drug". Amends the information required to be reported to the Indiana department of health (state department) concerning an abortion complicati...
Real property assessment. Establishes the real property assessment task force (task force) to review issues related to real property assessment in Indiana. Sets forth membership, and requires the task force to issue a report to the general assembly n...
Applied behavioral analysis therapy services. Requires, upon request, a public school to consult with and allow certain licensed or board certified behavior analysts and certified registered behavior technicians to provide applied behavioral analysis...
Natural resource entrance fees. Allows counties that meet certain criteria to adopt an ordinance to impose a surcharge of not more than $1 in addition to the fees charged by the department of natural resources (department) for entry into certain …
Public safety. Amends the definition of "threat" in the intimidation statute to include posting a person's personal information on a social media platform with the intent to cause: (1) bodily injury to the person; (2) damage to the person's property;...
Licensed estheticians and electrologists. Amends the definition of "esthetician" to include certain services. Adds a definition for "microneedling". Requires a person who provides microneedling to provide the professional licensing agency proof of ad...
Partnership composite returns. Removes penalty provisions that apply if a pass through entity fails to include in a composite return nonresident partners, nonresident shareholders, or nonresident beneficiaries that do not have distributive share inco...
Wake boarding and wake surfing. Specifies restrictions that apply to wake boarding or wake surfing on a public freshwater lake. Establishes a penalty. Specifies restrictions that apply to wake boarding or wake surfing on a small lake.
Township mergers. Requires the department of local government finance (department) not later than December 31, 2026, to compile data on each township (excluding townships in Marion County) and assign points based upon the township government's perfor...
Various property tax matters. Provides that a county board or assessing official shall not enter a property to conduct a physical inspection without first receiving the permission of the taxpayer to enter the property. Provides that under specific ci...
Department of local government finance. Requires a municipal entity that hires or retains a municipal advisor to complete a request for qualifications at least once every three years to select the municipal advisor. Requires a municipal advisor to re...
Child services matters. Adds four members to the statewide child fatality review committee, one of whom is appointed by each of the following: (1) The speaker of the house of representatives. (2) The president pro tempore of the senate. (3) …
Bureau of motor vehicles. Allows additional license plates issued by the bureau to be designed as a personalized license plate. Provides that a motor vehicle may be equipped with an appropriate, functioning rear view camera that provides the driver a...
Insurance mandated gun free zone notices. Provides that an insurer may not require an insured or prospective insured to post or display a gun free zone notice.
Redaction of court records. Requires the names and specified other information of child victims, child witnesses, and certain other persons to be redacted in criminal actions. Requires the use of an anonymous designator such as "Child Witness No. 1" ...
Human services matters. Establishes the Indiana rural health transformation fund and makes allotments and expenditures from the fund subject to budget committee review before the allotment and expenditure may occur. Requires the office of the secreta...
Requires electricity companies to offer levelized billing — evening out your monthly bill so you're not slammed with a huge payment in summer or winter. Also triggers automatic IURC review when rates exceed certain thresholds. Bipartisan support. The goal: make …
Indiana department of transportation. Allows the Indiana department of transportation (department) to assume the responsibilities and duties of the United States Department of Transportation with respect to certain federal environmental laws. Provide...
Property tax billing statements. Provides, in a county that uses a property tax statement as the notice of assessment, that the county treasurer must send a property tax statement to all property owners regardless of whether the property has any …
