Indiana

Circuit breaker credits for homesteads. Authorizes the fiscal body of a county, city, or town (municipality) to reduce its homestead property tax cap. Requires the reduced property tax cap to apply only in determining the net property tax revenue of the municipality that adopted it and not to any other taxing unit within the taxing district. Authorizes a municipality that has adopted a reduced homestead property tax cap to adopt any of the following local option taxes, either singly or in combination, the revenue from which must be used as property tax replacement revenue due to the reduced homestead property tax cap: (1) Local option sales tax. (2) Supplemental local income tax. (3) Supplemental innkeeper's tax. (4) Supplemental food and beverage tax. Makes conforming changes and removes obsolete provisions. Makes an appropriation.

Plug-in solar power systems. Defines a "plug-in solar power system" as a moveable photovoltaic generation device that: (1) has a maximum power output of not more than 1,200 watts; (2) is designed to be connected to a building's electrical system through a standard outlet; and (3) is intended primarily to offset part of the electricity consumption in the building in which it is used. Provides that electricity generated by a plug-in solar power system is not subject to the Indiana statute concerning distributed generation. Provides that a plug-in solar power system is exempt from the Indiana utility regulatory commission's rules concerning customer-generator interconnection standards. Requires a plug-in solar power system to include a functionality or feature that: (1) is activated during a loss of electrical power to the building in which the plug-in solar power system is used; and (2) prevents the plug-in solar power system from energizing the building's electrical system during the electrical outage. Prohibits an electricity supplier from requiring a customer to do any of the following with respect to the installation or use of a plug-in solar power system that meets certain requirements: (1) Obtain the electricity supplier's approval for the installation or use. (2) Pay any fee or charge related to the installation or use. (3) Install any additional controls or equipment in connection with the installation or use. Provides that an electricity supplier is not liable for any injury or damages caused by a customer's installation or use of a plug-in solar power system.

Child and dependent care tax credit. Provides a refundable child and dependent care tax credit to taxpayers whose adjusted gross income for the taxable year is not more than 250% of the federal poverty level. Provides that the credit is equal to the lesser of: (1) an amount ranging from $200 to $1,000, depending on the extent to which the taxpayer's adjusted gross income exceeds the federal poverty level; or (2) 20% of the taxpayer's employment related expenses.

Employee childcare assistance partnership program. Establishes the employee child care assistance partnership program. Makes an appropriation.

Women veteran recognition day. Provides that the governor shall issue a proclamation annually setting apart and designating June 12 as Women Veteran Recognition Day.

Contest based raffles. Allows qualified organizations to conduct contest based raffles for charity gaming. Specifies the manner in which contest based raffles must be conducted. Provides that a sport horse competition may be used to determine the winners of a contest based raffle.

Various hospital matters. Requires (rather than allows) the development of programs designed to increase Medicaid reimbursement. Specifies that the reimbursement rates for a state directed payment program must be at least the Medicare reimbursement rates. Requires the office of the secretary of family and social services to perform a reconciliation of the capitation attributable to the incremental hospital fee. Prohibits money in the incremental hospital fee fund from being used to fund Medicaid. Amends the permissible use of funds collected under the hospital assessment fee. Removes language that allowed the hospital assessment fee to be used to fund a state directed payment program that depended upon the collection of the managed care assessment fee. Changes the definition of "prices" concerning the hospital statewide average rate study and pricing (study). Amends the requirements to conduct the study and the date by which the study must be completed.

Payment of claims for emergency services. Prohibits a utilization review entity from requiring prior authorization for ambulance services provided: (1) to a covered individual; (2) by a nonparticipating ambulance service provider; and (3) within 12 hours after the ambulance services are requested. Prohibits a utilization review entity from requiring prior authorization for emergent response services or urgent response services that are provided: (1) to a covered individual; (2) in good faith; and (3) within 24 hours after the emergent response services or urgent response services are requested. Provides that a policy of accident and sickness insurance that provides coverage for emergency medical services must provide reimbursement for emergency medical services that are, among other things, performed or provided during a response initiated through the 911 system or an equivalent telephone number, a texting system, or any other method of summoning emergency medical services. Provides that a policy of accident and sickness insurance that provides coverage for emergency medical services must provide reimbursement for emergency medical services that are, among other things, performed or provided when an individual is determined to require emergency medical services by a physician. Provides that an individual contract and a group contract that provide coverage for emergency medical services must provide reimbursement for emergency medical services that are, among other things, performed or provided during a response initiated through the 911 system or an equivalent telephone number, a texting system, or any other method of summoning emergency medical services. Provides that an individual contract and a group contract that provide coverage for emergency medical services must provide reimbursement for emergency medical services that are, among other things, performed or provided when an individual is determined to require emergency medical services by a physician. Repeals certain code provisions addressing advanced life support services.

Commercial property services contracts. Defines a "commercial property services contract" as a contract that: (1) is initially entered into by a service provider and a property owner after June 30, 2026; and (2) provides for the provision of services and any personal property related to providing, or necessary to provide, those services; with respect to the property owner's commercial property. Provides that any automatic renewal clause included in a commercial property services contract: (1) may not provide for a renewal term that is longer than 12 months; and (2) must specify a time frame during which the property owner may give notice to the service provider of the property owner's intent to terminate the contract, or any subsequent renewal of the contract, at the end of the contract term or renewal term. Specifies that the time frame during which the property owner may give notice of the property owner's intent to terminate the contract or a renewal of the contract must: (1) begin at least 120 days before; and (2) end not later than 30 days before; the expiration of the contract term or renewal term. Provides that an automatic renewal clause that does not conform to the bill's requirements is void and may not be enforced. Provides that a service provider that does not comply with the bill's requirements commits a deceptive act that is actionable by the attorney general and the property owner under the statute concerning deceptive consumer sales.

Requirements for incentive recipient employers. Specifies additional conditions pertaining to the use of secret ballot elections in unionization efforts and employee personal contact information that an employer must comply with to be eligible to receive a tax credit, tax deduction, grant, loan, or loan guarantee (job creation incentive) from the Indiana economic development corporation (IEDC). Requires the IEDC to enter into a separate agreement with a recipient of a job creation incentive to recover the value of the job creation incentive if the recipient does not comply with the conditions added by the bill. Specifies the term of the separate agreement in relation to the value of the job creation incentive. Requires the IEDC to investigate reports of noncompliance with the conditions added by the bill during the period when the separate agreement is in effect and to provide those findings to the office of the attorney general for the initiation of proceedings for recovery of job creation incentives.

Circuit breaker credit for homesteads. Limits the year over year increase in property tax liability for homesteads to not more than 4%.

Various transaction matters. Provides that certain conditions must be met before a person may sign a sales contract to purchase an interest in a time share unit. Provides that a purchaser has the right to cancel a camping club membership or time share purchase within 14 days after the execution of the sales contract, excluding Sundays and legal holidays (current law is 72 hours). Prohibits a notary public from performing a notarial act for a transaction when the notary public is an: (1) interest holder; or (2) officer, director, manager, or other agent; of a party to the transaction.

Mobile retail food establishment operations. Provides that provisions establishing a statewide mobile retail food establishment license may not be construed to prohibit an owner or operator of a mobile retail food establishment from complying with: (1) the collection and reporting requirements relating to food or beverage taxes; or (2) obtaining applicable municipal business permits or complying with municipal ordinances or requirements regulating the business operations of mobile retail food establishments.

County fire protection. Requires each county, excluding a county containing a consolidated city or a county that is entirely within a fire protection district, to establish a county fire and emergency service board (board). Requires the board to develop a county fire and emergency service plan (county plan). Requires the board, on January 1, 2028, to establish a county fire and emergency service district (district) to provide fire protection to: (1) the unincorporated territory of each township located in the county in which the township provides fire protection; and (2) any other territory within the county that is transferred to the district in accordance with the county plan. Provides that a township, excluding a township in a county containing a consolidated city, may not impose a property tax levy for fire services for property taxes first due and payable after December 31, 2027. Provides that a fire protection district that includes all of the unincorporated area of the county may establish a nine member governing board.

Utility votes at RTO meetings. Beginning in 2027, requires certain public utilities that provide electric utility service to file with the Indiana utility regulatory commission (IURC) an annual report that: (1) lists, or otherwise provides access to information on, each recorded vote cast by the public utility, and any affiliate of the public utility, at a meeting of the PJM Interconnection, LLC regional transmission organization (RTO), regardless of whether the vote is disclosed by the RTO; and (2) includes a brief description explaining how each vote identified supports the provision of electric utility service with the attributes set forth in Indiana's state energy policy. Provides that for purposes of this requirement, a meeting means a meeting of: (1) specified permanent standing committees of the RTO; or (2) any senior task force of the RTO that is active during the calendar year with respect to which a report is submitted by a public utility under the bill's provisions. Requires the IURC to post on the IURC's website the reports received under the bill's provisions. Requires the IURC to adopt rules to implement these provisions.

Regulation of payroll service providers. Requires a payroll service provider to provide the option to a business client that would allow the business client to hold the business client's funds in a bank account that is: (1) owned by the business client (as opposed to the payroll service provider's bank account); and (2) insured by the Federal Deposit Insurance Corporation or the National Credit Union Share Insurance Fund. Requires a payroll service provider to obtain a performance bond equal to the amount of the business client's total annual estimated payroll taxes.

Local income tax. Requires state agencies and political subdivisions to cooperate with the state GIS officer in preparing a statewide base map. Requires a county auditor to submit certain information to the state GIS officer concerning an annexation or disannexation. Specifies procedures for the imposition of local income taxes and distribution of local income tax revenue. Provides that, for counties or municipalities that fail to adopt an ordinance to renew an existing expenditure tax rate, the expenditure tax rate for the county or municipality shall be the minimum tax rate necessary for existing debt service. Allows an adopting body to adopt a tax rate to provide distributions to school corporations as a component of the tax rate for general purpose revenue. Provides that a county's total expenditure tax rate expires on December 31, 2029, and on December 31 of every fourth calendar year thereafter. Provides that the county may determine an allocation method for revenue raised from a tax rate for fire protection or emergency medical services. Provides that the county and certain township fire departments must receive an allocation of revenue raised from a tax rate for fire protection or emergency medical services. Authorizes cities and towns with a population of at least 3,500 that have adopted a 1.2% municipal local income tax rate to impose an additional local income tax rate that does not exceed the county's unused rate capacity for general purpose revenue, if any. Provides a formula for the distribution of revenue from the local income tax rate imposed by a county for certain small cities and towns. Specifies procedures for determining population for purposes of a municipal local income tax rate. Requires each county and municipality to report to the department of local government finance the total amount of the county's or municipality's debt service obligations payable from local income tax revenues that will be due in the ensuing year.

Internal Revenue Code conformity. Amends the definition of "Internal Revenue Code" for state income tax purposes 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).

Self-service by wine retailer customer. Provides that a wine retailer whose wine sales represent at least 60% of the annual gross income from the premises may allow customers to obtain sealed bottles of wine by self-service for consumption off the licensed premises.

Twenty-first century scholarship eligibility. Provides that the commission for higher education may allow a student who does not meet full-time enrollment or credit hour requirements under the twenty-first century scholars program to be eligible or to maintain eligibility for a twenty-first century scholarship award if the student is a student with a disability and meets certain other requirements. Provides that a scholarship may be renewed for the student for the number of academic terms that constitute eight undergraduate academic years. Makes conforming changes.

Classification of marijuana and THC. Moves marijuana and tetrahydrocannabinol (THC) from classification as schedule I controlled substances to schedule III. Makes a conforming amendment.

Property and local income tax. Provides that property taxes imposed to pay debt service: (1) on certain bonds; and (2) to make lease payments on certain leases; are not considered for purposes of calculating a person's supplemental tax credit. Provides that the expenditure tax rate for a county or municipality expires on December 31, 2029, and on December 31 of every fourth calendar year thereafter (instead of every calendar year under current law).

Prohibition on use of certain food additives. Prohibits the use of various food additives in Indiana.

Celebrating the Golden Anniversary of the Indiana Youth Services Association. Celebrating the Golden Anniversary of the Indiana Youth Services Association.

Chronic disease registry. Adds Parkinson's disease to the definition of "chronic disease" for provisions concerning the chronic disease registry.