Deduction for long term care premiums. Provides a deduction from adjusted gross income for any premiums paid during a taxable year for a long term care insurance policy purchased in a state other than Indiana that is considered to have reciprocity with Indiana under an Indiana long term care insurance program. Provides a deduction from adjusted gross income for any premiums paid during a taxable year for a qualified long term care insurance policy under the Indiana long term care insurance partnership program.

Education and workforce development. Establishes the: (1) career scholarship account program (CSA program); (2) career scholarship account program fund; (3) career scholarship account administration fund; (4) career scholarship account donation fund; (5) connecting students with careers fund; (6) teacher higher education and industry collaboration grant program and fund; (7) career coaching grant fund; and (8) intermediary capacity building fund. Provides that the department of education (department), in consultation with the commission for higher education (commission), shall designate and approve a course sequence, career course, modern youth apprenticeship, apprenticeship, or program of study for grants under the CSA program. Provides for revocation of the approval if the sequence, course, modern youth apprenticeship, apprenticeship, or program of study fails to achieve an adequate outcome, as determined by the department, in consultation with the commission. Establishes eligibility requirements to participate in the CSA program. Provides that the commission may approve participating entities that meet certain requirements to participate in the CSA program. Provides that grant amounts that career scholarship students receive are not included in adjusted gross income for tax purposes. Provides that, beginning July 1, 2024, certain school corporations shall include instruction for all students regarding career awareness. Provides that the state board of education (state board), in consultation with the commission, shall create certain standards for a career awareness course. Requires the department to collect and aggregate certain data. Requires the department to publish on the department's website a list of skill competencies identified by certain approved participating entities. Requires the state board, in consultation with the department, to establish new high school diploma requirements. Removes a provision that provides that a student who satisfies an Indiana diploma with a Core 40 with academic honors designation through a certain alternative course shall not count toward a school's honor designation award. Requires the commission to create a list of approved intermediaries, employers, and labor organizations. Requires certain high school and college students to meet with an approved postsecondary educational institution, an intermediary, an employer, or a labor organization. Requires certain committed offenders to meet with an intermediary, employer, or labor organization. Provides that during each school year, a public high school must hold at least one career fair during regular school hours. Amends requirements for certification of qualified education programs by INvestED Indiana. Repeals certain provisions in law regarding a comprehensive navigation and coaching system and career coaching grant fund and requires the commission to: (1) develop and implement a comprehensive career navigation and coaching system for Indiana; and (2) award grants from the career coaching grant fund to certain eligible entities to establish or implement comprehensive career navigation and coaching systems. Provides that the department shall approve career coaching providers for the purpose of eligibility for a career coaching grant. Provides that the commission shall receive, distribute, and account for all funds received for career and technical education under the Carl D. Perkins Vocational and Applied Technology Act. Requires the department to establish and maintain an online platform that allows teachers to access and share information regarding connecting daily classroom lessons with innovations in workplace practices and postsecondary education research. Repeals provisions relating to the industry collaboration certification program. Repeals and replaces a definition of "participating entity" with "ESA participating entity".

Penalties for drug dealing. Provides that a person who manufactures or delivers certain controlled substances commits a Level 2 felony if use of the controlled substance causes serious bodily injury and that it is a Level 1 felony if use of the controlled substance causes catastrophic injury. Defines "fentanyl or a dangerous opiate containing substance" and enhances the penalty for dealing or possession of fentanyl or a dangerous opiate containing substance. Makes conforming changes.

Firearm storage. Prohibits a person from keeping or storing a loaded firearm on any premises controlled by the person if the person knows, or reasonably should know, that a child is likely to gain access to the firearm. Provides that a child's possession of a firearm resulting from a person's knowing or intentional failure to secure a firearm is a Class C misdemeanor. Provides that the offense is a Class B misdemeanor if the person has a prior unrelated conviction for the offense. Specifies certain defenses. Provides that a child's use of an unsecured firearm resulting in injury or death to any other person due to a person's knowing or intentional failure to secure a firearm is a Class A misdemeanor. Provides that the offense is a Level 6 felony if the person has a prior unrelated conviction for the offense. Specifies certain defenses. Specifies certain sign requirements for retail dealers. Defines certain terms. Makes conforming amendments.

Imagination library. Establishes the Indiana imagination library. Provides that the state library shall administer the Indiana imagination library. Provides that the state library, in consultation with the department of education and the family and social services administration, shall either establish a statewide nonprofit organization or enter into an agreement with a statewide nonprofit organization to carry out the responsibilities related to statewide partnerships and programs. Requires that the statewide nonprofit organization manage the daily operations of and promote the program. Establishes the Indiana imagination library fund, which is nonreverting. Requires the state library, in conjunction with the statewide nonprofit organization, to review the program and report to the governor and the interim study committee on education by November 1 of each year, beginning November 1, 2023. Sets forth the information that the report must include.

Watercraft registration renewal fee. Changes the formula for determining the fee for renewal of a watercraft registration. Determines the registration renewal fee amount for a watercraft according to which of 14 classes the watercraft falls into based on the value of the watercraft when it was new. Provides that the proceeds of each watercraft registration renewal fee shall be distributed as follows: (1) $5 shall be deposited in the fish and wildlife fund; (2) 75% of the remainder shall be deposited in the lake and river enhancement fund; and (3) 25% of the remainder shall be deposited in the conservation officers marine enforcement fund.

Enforcement of deceptive consumer sales act. Provides that the agency settlement fund administered by the budget agency does not include costs and expenses, including reasonable attorney's fees and expert fees, received by the attorney general in connection with an action brought by the attorney general under the deceptive consumer sales act (act). Amends the definition of "consumer transaction" for purposes of the act to include conduct that arises from, occurs in connection with, or otherwise involves a transaction between commercial entities if the conduct results in harm to consumers. Provides that in an action for an injunction brought by the attorney general under the act, the court may order the supplier to pay the costs and expenses of the action, including reasonable attorney's fees and expert fees. Provides that any award, judgment, or settlement for the costs and expenses of the attorney general's action, including reasonable attorney's fees and expert fees, shall be deposited in the consumer protection judgment fund and used to support the efforts of the division of consumer protection. Provides that an action that arises from, or otherwise involves, a consumer transaction that: (1) involves a transaction between commercial entities; and (2) results in harm to consumers; may only be brought and enforced by the attorney general. Provides that the attorney general may not bring an action under the act more than five years after the occurrence of the deceptive act.

Renter's property tax refund. Provides a refundable tax credit for a person who rents a dwelling based on specified levels of household income and percentage of rent constituting property taxes. Provides for the maximum refund amounts based on specified factors. Requires the department of state revenue to annually adjust the amounts that determine a person's maximum refund.

Juvenile delinquency. Provides that juvenile law concerning delinquency does not apply to a child who: (1) is less than 10 years of age; or (2) is 10 or 11 years of age, unless the child is alleged to have committed a delinquent act that would be murder if committed by an adult. Provides that a child less than 12 years of age may be prosecuted for commission of certain delinquent acts only under specified circumstances. Requires the court in a delinquency proceeding regarding a child who: (1) is 10 or 11 years of age; and (2) is alleged to have committed an act that would be murder if committed by an adult; to order a competency evaluation of the child.

School board elections. Provides that a candidate for a school board office may not be an employee or agent of that school corporation. Establishes a process for a school board or the voters in a school corporation to change the method by which the members of the school board are nominated and elected. Provides that the members of a school board may be nominated and elected by one of the following processes: (1) Through nonpartisan election (as is the case under current law). (2) Through nonpartisan nomination (under the current process) and designation of a candidate's political affiliation or independent status on the general election ballot. (3) Through nomination and election in a partisan process as other candidates for elected office are nominated and elected. Provides that a school board may adopt a resolution to initiate a change or the voters of the school corporation may initiate a change through petition. Provides that, in either case, the voters of the school corporation must approve any change by public question. Provides that the method of election of members of a school board may not be changed until after 10 years after the most recent change was made. Makes conforming changes.

Early graduation and ADM counts. Requires that the February count of a school corporation's average daily membership (ADM) must be increased by the number of students who, during the students' expected graduation year: (1) were enrolled in the school corporation on the September ADM count day; (2) completed graduation requirements before the February ADM count day; and (3) were not enrolled in the school corporation on the February ADM count day.

Gender fluidity. Provides that a school may not promote or encourage the use of, or require, compel, or coerce a student, an employee of the school, or a staff member of the school to use: (1) a pronoun, title, or other word to identify a student, school employee, or other individual that is inconsistent with the student's, employee's, or individual's biological sex; or (2) a name or nickname to identify a student that is inconsistent with the student's name on the student's birth certificate. Creates an exception. Provides that a school may not require an employee or a staff member of the school to adopt, support, or promote gender fluidity.

Education matters. Provides that, if a school corporation or qualified school uses a third party vendor in providing certain personal analyses, evaluations, or surveys, the third party vendor and the school corporation or qualified school may not record, collect, or maintain the responses to or results of the analysis, evaluation, or survey in a manner that would identify the responses or results of an individual student. Provides that, if a school corporation or qualified school uses a third party vendor in providing the personal analysis, evaluation, or survey, the school corporation or qualified school must provide parents or students, as applicable, two requests for written consent before administering the analysis, evaluation, or survey. Provides that the school corporation or qualified school may administer the personal analysis, evaluation, or survey if a parent or student, as applicable, does not decline the analysis, evaluation, or survey. Requires each school corporation or qualified school to: (1) post a copy of a personal analysis, evaluation, or survey on the school corporation's or qualified school's website; and (2) send with each notice an explanation of the reasons that the school corporation or qualified school is administering the personal analysis, evaluation, or survey. Requires each qualified school to establish and maintain a grievance procedure for complaints regarding a violation of this provision. Provides that, if a state agency, school corporation, or qualified school or an employee of a state agency, school corporation, or qualified school requires, makes part of a course, awards a grade or course credit, or otherwise incentivizes a student to engage in: (1) political activism; (2) lobbying; or (3) efforts to persuade members of the legislative or executive branch at the federal, state, or local level; the state agency, school corporation, or qualified school or the employee of the state agency, school corporation, or qualified school shall not require the student to adopt, affirm, affiliate, or take any action that would result in favoring any particular position on the issue or issues involved without offering an alternative option for the student to complete the assignment or receive extra credit or other incentivization that allows for the favoring of an alternative position. After June 30, 2023, requires certain contracts between a school corporation or a qualified school and a third party vendor concerning a personal analysis, survey, or evaluation to contain a breach of contract provision. Requires schools to adopt policies and procedures concerning material alleged to be obscene or harmful to minors. Removes schools from the list of entities eligible for a specified defense to such criminal prosecutions.

Carrying of a handgun. Requires a person who carries a handgun to obtain and continuously maintain a liability insurance policy that covers losses or damages resulting from the negligent or accidental use of the handgun. Makes the failure to do so a Class A misdemeanor, elevated to a Level 5 felony in some instances. Specifies exceptions.

Commercial solar and wind energy ready communities. Provides that the commercial solar and wind energy ready communities development center (center) may be established within the Indiana office of energy development (office). Provides that the center, if established, shall: (1) provide comprehensive, easily accessible information concerning permits required for commercial solar projects and wind power projects; and (2) work with permit authorities concerning those projects. Requires the center to create and administer a program to certify counties and municipalities as commercial solar energy ready communities and wind energy ready communities. Requires the office to certify a county or municipality as a commercial solar energy ready community or a wind energy ready community if the county or municipality meets certain requirements, including the adoption of a commercial solar regulation or wind power regulation that includes standards that are not more restrictive than the default standards established by Indiana law. Provides that a commercial solar and wind energy ready communities incentive fund (fund) may be established by the office. Provides that if: (1) a county or municipality receives certification as a commercial solar energy ready community or a wind energy ready community; (2) a project owner constructs a commercial solar project or wind power project in the county or municipality; (3) the fund is established; and (4) there is a sufficient balance in the fund; the office may authorize the county or municipality to receive from the fund, for a period of 10 years, $1 per megawatt hour of electricity generated by the commercial solar project or wind power project.