Indiana

Expressing gratitude to Verizon Communications for supporting the Indiana General Assembly's legislative internship program. A SENATE RESOLUTION expressing gratitude to Verizon Communications for its role in promoting and supporting the Indiana General Assembly's legislative internship program and scholarships.

Various education matters. Makes changes to various education provisions concerning the following: (1) Certain school corporation accounting requirements. (2) The "nonpublic school" definition. (3) Recodification and state board of education (state board) transition provisions. (4) The state board's duties. (5) Powers of the governing bodies of school corporations. (6) Public-private agreements by charter schools for the construction or renovation of schools. (7) Adoption of certain rules by the state board. (8) Provisions that apply to a qualified district or qualified high school. (9) Department of education's (department) duties regarding initiatives for teacher recruitment and retention of certain educators. (10) Internet use policy. (11) Graduation plan requirements. (12) Instruction on alcoholic beverages, tobacco, prescription drugs, and controlled substances. (13) Recognition program criteria application. (14) Reporting on certain student expenditure information. (15) Excused absences. (16) Automated external defibrillator (AED) requirements. (17) Grant awards from the Indiana secured school fund. (18) Joint meetings of governing bodies of school corporations. (19) The borrowing of money by school corporations for certain hardware. Relocates a provision regarding certain possession and storage of a firearm educational materials from the department to the department of homeland security. Allows use of temporary teacher contracts for teachers who have been issued an emergency permit. Removes or repeals various education and higher education provisions concerning the following: (1) Expired and expiring provisions. (2) Duties, discretionary actions, and restrictions regarding the department. (3) Posting of certain information by schools. (4) Discretionary display of certain words by qualified districts. (5) Academic receivership. (6) Staff performance evaluations regarding Indianapolis Public Schools. (7) Certain powers of governing bodies of school corporations. (8) Certain student teaching agreement requirements with postsecondary educational institutions. (9) Certain discretionary authority of school corporations regarding joining regional school study councils, distributing payroll based on contractual and compensation plans, and establishing and using funds for nursery schools. (10) Spending restrictions for remediation programs. (11) Certain website posting requirements for school corporations and charter schools. (12) Reporting regarding students who meet certain requirements during their expected graduation year. (13) Discretion regarding certain feasibility studies. (14) Certain rights and privileges of teachers employed in a joint program or special education cooperatives or with regard to certain interlocal cooperation agreements. (15) Joint investment funds. (16) Application of certain laws to joint programs. (17) Establishment of certain students as transfer students. (18) Discretion regarding employee health coverage for certain individuals. (19) Notification to the secretary of education by a superintendent regarding a conviction or certain final actions. (20) References to an online platform for training. (21) Reports regarding adjunct teachers. (22) Teacher contract requirements regarding the number of work hours per day. (23) Voiding of contracts with teachers if certain conditions apply. (24) Regular teacher's contract requirement for principals, assistant principals, and directors of special education. (25) The provision of certain individual test scores regarding examinations required for teacher licensure. (26) The definition of "secondary school" regarding the federal teacher loan forgiveness program. (27) The definition of "deficit financing" with regard to the Gary Community School Corporation and the Muncie Community school corporation. (28) Allowing instruction on bullying prevention and child abuse by certain individuals. (29) Timing of statewide assessment requirements for state accredited nonpublic schools and eligible schools. (30) Requirement that the department make available certain diagnostic tools. (31) Discretionary portfolio programs by governing bodies of school corporations. (32) Allowing expulsion if a student's legal settlement is not in an attendance area. (33) Report requirement by the education commission of the states. (34) Duty of a school corporation to preserve instructional programs. (35) The primary care physician loan forgiveness program. (36) Required payments by postsecondary credit bearing proprietary educational institutions regarding cost of performing team onsite investigations. (37) Indiana excellence in teaching endowment. (38) Listing of funds established outside certain education provisions. Repeals and relocates education provisions regarding programs administered by the state with the following changes: (1) Removes or repeals the following: (A) Dissemination of certain information regarding the teacher referral system. (B) Expired provisions. (C) Certain uses of the Senator David C. Ford educational technology fund. (D) The technology plan grant program and requirements. (E) School social worker qualification requirements. (F) An annual report regarding system of teacher and student advancement grants. (G) The Indiana education residency pilot program. (H) A biannual progress report regarding the next level computer science program and fund. (I) A noncompliance and transfer of responsibility provision regarding the next level computer science program and fund. (2) Amends certain requirements regarding the process for evaluating curricular materials. Makes conforming changes.

Recognizing the Indiana Senate employees. A SENATE RESOLUTION recognizing the exceptional work and dedication of the Indiana State Senate employees.

Honoring Samuelson Insurance Agency. A SENATE RESOLUTION honoring Samuelson Insurance Agency.

Expressing appreciation to the Indiana State Chiropractic Association for the "Chiropractor of the Day" program. A SENATE RESOLUTION expressing appreciation to the Indiana State Chiropractic Association for coordinating and operating the "Chiropractor of the Day" program at the Indiana Statehouse and to the dedicated chiropractors who participated.

Ban on gratuities for public officials. Provides that a person who knowingly or intentionally violates a specified provision by commingling the funds of a committee with the personal funds of an officer, a member, or an associate of the committee commits a Class A misdemeanor. Enhances the penalty to a Level 6 felony if a person commingles at least $50,000 of committee funds.

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 register with the department of local government finance (DLGF). Provides for the expiration of certain municipal entity contracts. Modifies the amount of supplemental wagering tax that the treasurer of state is required to pay to the riverboat operating in Gary and the distribution of wagering tax revenue to the city of Gary. Provides that the Lake County Convention Center Authority is established upon the substantial completion of the convention and event center. Establishes an alternative procedure for certain school corporations to issue refunding bonds. Requires state agencies and political subdivisions to cooperate with the state GIS officer in preparing a statewide base map. Eliminates the requirement that the DLGF work with the office of technology or another organization that is part of a state educational institution for purposes of posting information on the Indiana transparency website and submitting forms regarding data for local units. Allows a person to satisfy any notice statute by publishing notice in specified forms of media and modifies related provisions regarding notice by publication. Provides that in assessing or reassessing land, the land shall be assessed as agricultural land regardless of who owns the property or who is liable for the property taxes. Specifies the burden of proof in particular circumstances involving land previously assessed as agricultural land. Amends and adds provisions regarding the assessment of certain industrial facilities. Modifies procedures as to the reporting of assessment values of real and personal property and parcel level data. Changes the deadline for a county to submit to the DLGF data regarding real property, personal property, and geographic information system information. Requires the purchaser of a mobile home to process the paperwork with the bureau of motor vehicles to transfer the title into the purchaser's name within 90 days of the sale. Specifies eligibility for certain townships to petition for an increase to the maximum property tax levy for the firefighting and emergency services fund. Makes procedural changes for civil taxing units not subject to levy limits. Provides that certain local property tax credits result in a reduction of property tax collections in a political subdivision in which such a credit is applied. Specifies the procedures for the submission of certain forms and related allocation amounts with regard to various allocation areas. Amends various tax increment financing allocation area provisions, including provisions to redefine "residential property" and to require the original owner of certain nonowner-occupied residential property in an allocation area to enter into a written agreement with the appropriate entity to pay the property taxes for the portion of outstanding bonds until the bonds are retired. Changes reporting requirements by governing bodies to the DLGF regarding guaranteed savings contracts and energy efficient programs used by school corporations. Provides that the property tax rate for the levy imposed for the replacement of fire protection territory equipment is considered part of the maximum permissible ad valorem property tax levy and may not exceed $0.0333 per $100 of assessed value. Extends a temporary increase in the capitalization rate percentage under the statewide agricultural land base rate determination. Requires the DLGF to annually publish on the Indiana Register the adjusted cost estimate threshold for certain local public work projects. 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. Adds the the Indiana Historical Society, Inc. to a list of organizations exempt from property taxation. Allows certain taxpayers to retroactively file a property tax exemption application. Increases the number of model residences and residences in inventory from three to seven that may be claimed for purposes of those property tax deductions. Requires an individual to reside on the real property, mobile home, or manufactured home to be eligible for the over 65 property tax credit. Increases the property tax deduction for a veteran who is totally disabled to 100% of the assessed value of the individual's real property (instead of $14,000). Expires property tax deductions for certain veterans, and instead provides a property tax liability credit. Restores the property tax deduction available to a surviving spouse of a World War I veteran that was limited by SEA 1-2025. Provides, if a taxpayer claims the homestead deduction for property that is not eligible for the deduction, that the taxpayer shall (instead of may) be liable for any additional taxes that would have been due on homestead property plus a civil penalty. Requires the county auditor to include in a notice of tax due a 10% fine as a penalty for claiming the homestead deduction falsely, which is in addition to all other penalties for which the taxpayer is liable. Allows the executive of Miami Township in Cass County to submit a petition to the DLGF requesting an increase in the township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2027. Requires the Hancock County fiscal body to adopt a resolution to allow a one time transfer of money from the library property tax replacement fund. Provides that for purposes of fixing and reviewing budgets, tax rates, and tax levies, before a county auditor makes an amendment, the county auditor must provide written notice to the county fiscal body, the DLGF, and the fiscal officers of the affected taxing units. Provides that the DLGF may not approve the budget for a political subdivision until an attestation statement concerning the uploading of contracts is submitted. Requires certain qualified data center users to enter into an agreement with local officials before the qualified data center user may use a specific transaction award certificate. Adds a provision regarding repayment in the redevelopment tax credit. Specifies eligibility and procedures for a health reimbursement arrangement income tax credit. Moves the effective date for the local income tax changes enacted in SEA 1-2025 from 2028 to 2029. Makes corresponding changes to move the expiration date regarding a county with a single voting bloc enacted in HEA 1142-2025. Specifies procedures for the imposition of local income taxes and distribution of local income tax revenue. Removes provisions enacted in SEA 1-2025 providing for the expiration of local income tax expenditure rates for counties or municipalities that fail to adopt an ordinance to renew an existing expenditure tax rate. 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. 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. Allows each county to establish a local strategic taskforce to negotiate and determine certain maximum local income tax rates. Allows the Marshall County jail fund to be used for costs otherwise incurred for the operation of the county jail. Provides that distributions of certain excise tax revenue to a taxing unit may be deposited in any fund maintained by the taxing unit and may be used for any purpose allowed by law. Makes numerous changes and additions to the local innkeeper's tax and food and beverage tax statutes, including new food and beverage tax authorizations, modifications to distributions of innkeeper's tax revenue, and revisions to the composition of various innkeeper's tax boards and commissions. Replaces the definitions of "manufactured home" and "mobile home" throughout the Indiana Code with a singular definition. Subject to an exception, limits voting eligibilty in a homeowners association to members of the homeowners association who use their property as a homestead as to certain matters. With certain exceptions, prohibits a unit from adopting or enforcing an ordinance, resolution, regulation, policy, or rule that prohibits or restricts an owner of a privately owned residential property from using the property as a rental property. Retroactively amends the definition of "short term rental" to specify that certain private, owner occupied businesses are excluded from that definition. Requires a person appointed to a fire protection district board of trustees to reside in the fire protection district. Sets forth an alternative procedure that may be used to appoint the board of trustees of certain fire protection districts. Provides that a fire protection district established after December 31, 2025, may not impose a tax rate within the district that exceeds $0.40 per $100 of assessed valuation. Revises a provision of the municipal Barrett Law concerning deferred installments. Amends provisions in the drainage law as to bidding on certain projects and the term of loans. Authorizes the budget agency, subject to budget committee review, to augment the state agency contingency fund appropriations in HEA 1001-2025 through July 1, 2027, in an amount not to exceed $40,000,000 for Indiana office of technology contracts, in addition to the uses for the appropriation authorized in HEA 1001-2025.

Expressing appreciation to the Indiana Legislative Services Agency for its work and dedication. A SENATE RESOLUTION expressing the sincere gratitude and appreciation of the Indiana Senate to the Indiana Legislative Services Agency for its tireless work and dedication during the Second Regular Session of the One Hundred Twenty-Fourth General Assembly.

Reorganization of consumer lending laws. Repeals the statutes governing first lien mortgage lending, small loans, mortgage rescue protection fraud, and home loan practices and the Uniform Consumer Credit Code. Recodifies the repealed statutes in a new title of the Indiana Code concerning consumer lending (Title 37). Conforms the structure and organization of the recodified statutes to the requirements of the general assembly's drafting manual. Makes conforming changes to cross-references.

Expressing appreciation to the Indiana State Medical Association and the Indiana Academy of Family Physicians for the "Doctor of the Day" program. A SENATE RESOLUTION expressing the Indiana State Senate's sincere appreciation to the Indiana State Medical Association and the Indiana Academy of Family Physicians for coordinating and operating the "Doctor of the Day" program and to the dedicated doctors who participated.

Congratulating the Indiana Wesleyan University volleyball team. S SENATE RESOLUTION congratulating the Indiana Wesleyan University volleyball team on winning the National Association of Intercollegiate Athletics ("NAIA") National Championship title.

Honoring Spencer Parli Tew. Honoring Spencer Parli Tew.

Honoring honoring Representative Pat Boy. Honoring honoring Representative Pat Boy.

Candidacy documents. Provides that when an individual files a notice of withdrawal listing an address different from the address on the individual's voter registration record, the individual's signature on the notice of withdrawal constitutes a request to the county voter registration office that the address on the individual's voter registration record be the same as the address on the notice of withdrawal.

License plates for former state legislators. Provides that a special license plate may be issued to former members of the general assembly who served: (1) for a former member of the house of representatives, not less than five terms; (2) for a former member of the senate, not less than three terms; and (3) for an individual who served in both the house of representatives and the senate, for a total of not less than 12 years.

Three-way permits. Provides the alcohol and tobacco commission may issue not more than: (1) three new three-way permits to the town of Schererville; (2) three new three-way permits to the city of Lafayette; (3) two new three-way permits to the city of West Lafayette; (4) eight new three-way permits to restaurants located within a transit development district located in the city of Michigan City; (5) two new three-way permits to the city of Delphi; and (6) two new three-way permits to the city of Bloomington.

Notice of annexation outreach meetings. Requires a municipality to mail notice of the date, time, and location of annexation outreach meetings to: (1) the county executive of each county; (2) the township executive of each township; and (3) any plan commission; in which the annexation territory is located.

Licensure of certified public accountants. Provides that an individual is eligible to take the examination for licensure as a certified public accountant if the individual has at least a baccalaureate degree with a concentration in accounting or equivalent as determined by the board to be appropriate.

School age child care. Removes certain transportation requirements in the approval criteria for the school age child care project fund. Requires the division of family resources to adopt rules specifying cost and expense standards for transporting a child to a facility where the child does not attend school.

Tip pooling. Specifically authorizes the use of tip pooling arrangements under certain circumstances.

Technical corrections. Addresses technical issues in the Indiana Code, including those related to spelling, tabulation, formatting, grammar, and cross-references. Resolves technical conflicts from the 2025 legislative session. Makes conforming amendments. (The introduced version of this bill was prepared by the code revision committee.)

Alzheimer's disease and dementia education. Requires the Indiana department of health (state department) to: (1) collaborate with a national Alzheimer's disease and dementia organization in educating the public about Alzheimer's disease and dementia; and (2) identify and collaborate with additional partners in the education. Requires the state department to partner for outreach in the education and publish certain educational materials on the state department's website. Allows the state department to accept grants, services, and property from public and private entities for the education.

High school equivalency programs. Amends Indiana high school equivalency diploma program eligibility requirements for individuals under 18 years of age. Changes the expiration date of the high school equivalency pilot program from June 30, 2026, to June 30, 2028. Makes conforming changes.

Appraiser statute of limitations. Provides with regard to an appraisal or appraisal service performed after June 30, 2026, a civil action against a licensed or certified real estate appraiser or registered appraisal management company must be commenced not later than five years after the appraisal service date.

Honoring Don Fischer. A CONCURRENT RESOLUTION honoring Don Fischer.