Property tax matters. Provides that the true tax value of commercial real property commercial property with a structure, or a portion thereof, that: (1) is at least 100,000 square feet in area; (2) is used for retail purposes; and (3) is occupied by a single retailer; shall be determined by application of the cost approach. Provides that the application of the cost approach requirement is not applicable if the property was: (1) vacated by the original occupant for which the property was constructed; (2) constructed more than five years prior to the assessment date; or (3) substantially and adversely impacted by a change in a roadway or traffic pattern. Provides that estimates of depreciation and obsolescence shall not be based on data derived from the sales comparison or income capitalization approaches. Requires the department of local government finance (department) to establish a standard construction cost per square foot for the purpose of applying the cost approach. Requires the department to update the standard construction cost per square foot annually. Provides that when requesting a review, a taxpayer may present an appraisal based on the cost approach as evidence that the actual construction cost was lower than the department's determined standard construction cost per square foot that was used to assess the property. Provides that the parties to any appeal may enter into a written agreement to stipulate to the true tax value of the property. Provides that the fiscal officer of the county may establish a separate account for the tax receipts that are attributable to the property tax assessment that is the subject of review.

Converted motor vehicle protection. Provides for protection for a buyer who purchases a converted motor vehicle for personal, noncommercial use, when the converted motor vehicle suffers from a nonconformity.

Pilot program to fund educational attainment. Establishes the parent education assistance pilot program (pilot program). Provides that the office of the secretary of family and social services shall administer the pilot program. Specifies the requirements an individual must satisfy to be eligible to participate in the pilot program. Provides requirements for maintaining participation in the pilot program. Specifies the amount of an eligible individual's grant under the pilot program. Establishes the parent education assistance pilot program fund (fund) for the purpose of funding the pilot program. Provides that the office of the secretary administers the fund.

End of life options. Allows individuals with a terminal illness who meet certain requirements to make a request to an attending provider for medication that the individual may take to bring about death. Specifies requirements a provider must meet in order to prescribe the medication to a patient. Prohibits an insurer from denying payment of benefits under a life insurance policy based upon a suicide clause in the life insurance policy if the death of the insured individual is the result of medical aid in dying. Establishes a Level 1 felony if a person: (1) without authorization of the patient, willfully alters, forges, conceals, or destroys a request for medication or a rescission of a request for medication with the intent or effect of causing the individual's death; or (2) knowingly or intentionally coerces or exerts undue influence on an individual to request medication to bring about death or to destroy a rescission of a request for medication to bring about death. Establishes a Class A misdemeanor if a person, without authorization of the patient, willfully alters, forges, conceals, or destroys a request for medication or a rescission of a request for medication in order to affect a health care decision by the individual. Establishes certain criminal and civil immunity for health care providers.

Various school board matters. Provides that the primary voting history of each candidate for school board office for the two most recent primary elections must be indicated on the ballot and if a candidate did not vote in the most recent primary elections, that fact must also be stated. Provides a procedure to adjust the term of office of certain elected members of the governing body of a school corporation. Increases the maximum annual salary of a school board member from $2,000 per year to $5,000 per year. Requires the state board of education to establish a maximum per diem rate for meetings of members of the governing bodies of school corporations, including Indianapolis Public Schools. Removes a provision that provides that, if a governing body is totally comprised of appointed members, the appointive authority must approve the per diem rate before the governing body may make payments to the members. Requires the governing body of each school corporation to file with the department of education (department) a copy of the school corporation's organization plan and all amendments to the organization plan. Requires the department to publish each school corporation's organization plan on the department's Internet web site. Requires a school employer that is seeking to hire a prospective employee to contact the school employer that previously employed (or is currently employing) the prospective employee and request certain information. Requires a school employer that receives a request for certain employment information to comply with that request within 10 days. Provides that a school employer who receives a request for information must provide the prospective employee, upon request, with a copy of any information that is sent to the requesting school employer.

Report on global war on terrorism monument. Requires the Indiana war memorials commission (IWMC) to propose the construction of a suitable monument to the men and women of Indiana who lost their lives in the global war on terrorism. Requires the IWMC to conduct five public meetings concerning the proposed monument. Provides that a meeting must be held in Indianapolis and in each of the four regions of Indiana. Requires the IWMC to submit a detailed description of the proposed monument to the legislative council and the governor before November 1, 2022.

Indiana state board of education. Amends the membership of the state board of education.

County fairgrounds billboards. In Marion County, allows the: (1) board of directors (board) of an agricultural fair society, association, or corporation; or (2) the county legislative body; that owns or operates a county fairgrounds to place one digital billboard at a location on the county fairgrounds selected by the board. Provides that placement of the digital billboard: (1) is not subject to local planning and zoning; and (2) remains subject to state and federal laws governing digital billboards adjacent to highway systems. Provides that the board must: (1) give notice to the plan commission, county, or municipality as appropriate; and (2) hold a public hearing; before installing the digital billboard. Provides that the owner of the real property of the county fairgrounds shall receive any revenue from a lease of the property to the digital billboard's owner for the placement of the digital billboard on the property.

Mental health and addiction matters. Specifies that an individual's incarceration, hospitalization, or other temporary cessation in substance or chemical use may not be used as a factor in determining the individual's eligibility for coverage in: (1) a state employee health care plan; (2) Medicaid; (3) the healthy Indiana plan; (4) a policy of accident and sickness insurance; or (5) a health maintenance health care contract. Requires an opioid treatment program to: (1) provide a patient of the facility appropriate referrals for continuing care before releasing the patient from care by the facility; and (2) counsel female patients concerning the effects of the program treatment if the female is or becomes pregnant and provide to the patient birth control if requested by the patient. Requires the division of mental health and addiction (division) to annually perform an audit of 20% of an opioid treatment program facility's patient plans to ensure compliance with federal and state laws and regulations. Requires the division to establish a mental health and addiction program to reduce the stigma of mental illness and addiction. Requires hospitals to establish emergency room treatment protocols concerning treatment of a patient who is overdosing, has been provided an overdose intervention drug, or is otherwise identified as having a substance use disorder.

Income tax exemption for military pay. Exempts military pay earned by members of an active component of the armed forces of the United States from the individual income tax. Phases in the exemption over four years beginning in taxable year 2024. (Current law exempts from the individual income tax the military pay earned by members of the National Guard and reserve components of the armed forces of the United States while serving on active duty.)

Sales tax exemption for certain hygiene products. Provides that sales of feminine hygiene products and products used to manage incontinence are exempt from the state gross retail tax.

Noncompliant prosecutor. Permits the attorney general to request the appointment of a special prosecuting attorney if a prosecuting attorney is categorically refusing to prosecute certain crimes, and establishes a procedure for the appointment of a person to serve as a special prosecuting attorney to prosecute cases that the county prosecuting attorney is refusing to prosecute.

Health insurance matters. Requires the commissioner of the department of insurance to provide an order directing the discontinuance of an illegal, unauthorized, or unsafe practice of an insurance company. Provides that a health plan may not require a participating provider to seek prior authorization for a particular health service if the health plan approved at least 90% of the prior authorization requests for the particular health service in the previous six month period. Requires a health plan to post notice of a technical issue with its claims submission system on the health plan's Internet web site. Requires a health plan to post on its Internet web site not later than February 1 of each year: (1) the 30 most frequently submitted CPT codes in the previous calendar year; and (2) the percentage of the 30 most frequently submitted CPT codes that were approved in the previous calendar year. Requires a health plan to provide annual and quarterly financial statements to the department of insurance. Establishes an approval process for a health plan's proposed premium rate increase of 5% or greater as compared to the previous calendar year. Requires an insurer and a health maintenance organization to provide a contracted provider with a current reimbursement rate schedule: (1) every two years; and (2) when three or more CPT code rates change in a 12 month period. Requires an insurer and a health maintenance organization to provide a contracted provider with notice of a proposed material change to the agreement between the insurer or health maintenance organization and the contracted provider at least 90 days prior to the proposed effective date. Establishes requirements for the contents of a notice of a proposed material change. Requires an insurer or health maintenance organization to provide a contracted provider with notice at least 15 days prior to a change to an existing prior authorization, precertification, notification, referral program, edit program, or specific edits.

Hunting season for disabled veterans. Provides that critically disabled veterans may hunt on the same free hunting days as those designated for youth hunters by the director of the department of natural resources. Defines "critically disabled veteran".

Information required on reimbursement forms. Requires a provider to include the service facility location in order to obtain Medicaid reimbursement from the office of the secretary of family and social services or a managed care organization. Requires health care providers to include the address of the service facility location on submitted reimbursement forms. Establishes penalties.