Parental rights. Provides that the state of Indiana, a political subdivision or other governmental entity of the state of Indiana, a government official, or any other person acting under the color of law shall not infringe on the fundamental right of a parent to direct the upbringing, education, health care, and mental health of the parent's child without demonstrating that the infringement: (1) is required by a compelling governmental interest of the highest order as long recognized in the history and traditions of the state of Indiana; and (2) as applied to the child, is narrowly tailored and not otherwise served by a less restrictive means. Creates a right of action for violation of a parent's rights with respect to the upbringing, education, and health care of the parent's child. Provides that a child is not a child in need of services due to the child's parent, guardian, or custodian: (1) referring to and raising the child consistent with the child's biological sex; or (2) declining to consent to the child receiving: (A) specified medication; (B) a medical procedure the purpose of which is to alter the apparent gender or sex of the child or affirm the child's perception of the child's gender or sex in a manner inconsistent with the child's biological sex; or (C) counseling or other mental health services the purpose of which is to affirm the child's perception of the child's gender or sex if the child's perception is inconsistent with the child's biological sex. Provides that if the juvenile court finds that a child is a child in need of services because the child substantially endangers the child's own or another's health, the court shall release the child to the child's parent, guardian, or custodian and may not enter a dispositional decree ordering removal of the child, unless: (1) the court also finds that the child is a child in need of services for another reason; or (2) the parent, guardian, or custodian consents to the child being removed from the child's home. Specifies that the parental rights and responsibilities do not: (1) authorize a parent to: (A) abuse or neglect a child; or (B) make the decision to end the child's life; or (2) prohibit a court from issuing an order that is otherwise permitted by law. Makes conforming changes.

Merrillville food and beverage tax. Authorizes the town of Merrillville to impose a food and beverage tax.

High school equivalency pilot program. Adds Elwood Community School Corporation, Anderson Community Schools, Clark-Pleasant Community School Corporation, Center Grove Community School Corporation, Greenwood Community School Corporation, and Bartholomew Consolidated School Corporation to the school corporations that are part of the high school equivalency pilot program. Changes the expiration date of the program from June 30, 2024, to June 30, 2026. Makes conforming changes and a technical correction.

Sales tax exemption for agricultural equipment. Provides that a transaction involving a person's acquisition of agricultural machinery, tools, or equipment is exempt from the application of the state gross retail tax regardless of whether the person also intends to use the property for a nonexempt purpose and that such a transaction may not be prorated. Requires the department of state revenue to amend the administrative rules to conform with the provision added by the bill.

Publication of local government notices. Provides that a towing service is subject to the same public notice advertising rates as a government agency if the service: (1) acts as an agent of a government agency; and (2) provides the notice required to dispose of abandoned vehicles or parts. Provides for the creation of a public notice task force (task force) to study notice publication statutes for the purpose of streamlining the process and maximizing value to Indiana citizens. Provides the following: (1) The task force must publish a report with its determinations and recommendations for legislation not later than December 1, 2023. (2) The task force expires December 31, 2023.

Collection of veteran status information. Requires the bureau of motor vehicles (bureau), not later than December 31 of each year, to report to the department of veterans' affairs information maintained in the bureau's data base regarding: (1) an individual's status as a veteran or as the surviving spouse of a veteran; and (2) whether the individual has an indication of the status as a surviving spouse of a veteran on the driver's license, permit, or identification card of the individual. Requires the veterans' affairs commission to provide a list to state and local agencies that interact with the public the following information: (1) Services available to veterans. (2) The names, telephone numbers, websites, and addresses of state agencies that offer services to veterans. (3) The names, telephone numbers, websites, and addresses of other public and private entities that offer services to veterans.

Annexation of residential developments. Permits a third class city to annex an area that is a proposed residential development in which not all lots have been platted or dwellings have been constructed. Expands the area outside the city in which the annexation can occur from three miles to 4.5 miles.

Low water crossings. Defines "low water crossing" as a place where a road crosses a stream having a water level that is normally well below the level of the road but may in times of heavy rain rise above the level of the road to a depth that is difficult for the driver of an oncoming automobile to judge, creating the risk that the driver will attempt to cross at the crossing and the driver's automobile will become buoyant and be swept off the road. Defines "low water crossing project" as a project that consists of installing appropriate road signs to warn automobile drivers as they approach a low water crossing, replacing damaged or undersized road culverts in a low water crossing with culverts that will accommodate a greater quantity of stream flow under the road, or replacing a low water crossing with a bridge. Authorizes a local county road and bridge board to undertake low water crossing projects. Requires the commissioner of the department of transportation (department) to ensure that the department makes information available to county boards of commissioners and county highway departments about funding from federal and private sources that might be available to the counties for low water crossing projects. Amends the law concerning the local road and bridge matching grant fund to allow grants from that fund to counties to be used for low water crossing projects.

Protection orders. Permits a court to issue or modify an order for protection ex parte if harassment has occurred.

Individual tax deductions and credits. Increases the amount from $1,000 to $1,500 per dependent child for purposes of the unreimbursed education expenditure tax deduction. Repeals the provision providing a tax credit for contributions to an ABLE account and replaces it with a provision with retroactive language that increases the credit to: (1) $750 for an individual filing a single return; and (2) $1,500 for a married couple filing a joint return. Provides a tax credit for contributions made to a public school foundation in an amount that may not exceed: (1) $750 for an individual filing a single return; and (2) $1,500 for a married couple filing a joint return. Provides that any combination of credits claimed under the ABLE account credit and the public school foundation credit may not exceed: (1) $750 for an individual filing a single return; and (2) $1,500 for a married couple filing a joint return.

Malpractice regarding gender therapeutics. Allows a claimant to bring a medical malpractice claim regarding gender transition treatment within 15 years after the individual becomes 21 years of age.

Urging INDOT to rename the bridge over West 300 N on SR 25 in Carroll County the "George H. Mears Memorial Bridge". A CONCURRENT RESOLUTION urging the Indiana Department of Transportation to rename the bridge over West 300 North on State Road 25 in Carroll County as the "George H. Mears Memorial Bridge".

Public defender reimbursement. Allows a county or multicounty public defender's office to submit a request for reimbursement from the public defense fund for an amount equal to 60% of the expenditures for indigent defense services provided in all cases except misdemeanors. (The current reimbursement rate is 40% for noncapital cases except misdemeanors and 50% for services provided to a defendant against whom the death sentence is sought under IC 35-50-2-9.)

Adult students of charter high schools. Provides that a charter school may apply to the state board for approval to be eligible to receive funding for students who are 22 years of age or older. Amends the amount of state funding that approved charter schools are entitled to receive for students who are 22 years of age or older. Removes provisions that: (1) list adult charter high schools; and (2) establish enrollment caps related to state funding for adult charter high schools. Removes and repeals provisions regarding appropriation requirements for adult charter schools.

Membership of the general assembly. Increases the membership of the Indiana senate to 100 members and the membership of the Indiana house of representatives to 200 members.