Climate change studies. Creates a commission to study the impact of climate change in Indiana and annually report findings and recommendations to the legislative council and the governor from December 1, 2023, to December 1, 2027.

Local income tax funding for EMS services. Removes provisions that require a county to meet certain qualifications before it is authorized to adopt an emergency medical services local income tax rate (EMS LIT rate). (Under current law, only counties that provide emergency medical services for all local units in the county and pay 100% of the costs to provide those services are authorized to adopt an EMS LIT rate.)

Oversight of pandemic relief funding. Requires the auditor of state (auditor) to engage internal or third party assistance to perform a risk assessment of executive branch agency internal controls for administering and disbursing federal: (1) pandemic relief funds; (2) economic stimulus funds; or (3) loan funds. Provides that upon engaging internal or third party assistance, the auditor shall consult with the state board of accounts (SBOA) and executive branch agencies that are conducting similar risk assessments or audits of federal funds regarding the scope of work being performed by the SBOA and executive branch agencies. Requires the auditor, before December 31 of each year, to compile its findings and provide a report to the governor and to the legislative council. Appropriates $800,000 to the auditor of state from money received by the state from the Coronavirus State and Local Fiscal Recovery Funds program (program) pursuant to the American Rescue Plan Act of 2021, to be used for those purposes. Provides that the office of management and budget shall certify that each executive branch agency and local governmental unit directly receiving: (1) pandemic relief funds; (2) economic stimulus funds; or (3) loan funds; use a portion of the funds to engage an independent third party firm to perform a risk assessment over the executive branch agency's or local governmental unit's controls in administering the program and audit the disbursement of funds. Requires the office of management and budget, before December 31 of each year, to compile and submit a report with findings to the governor and to the legislative council.

Prevention of health care associated infections. Requires the Indiana department of health (department) to establish and implement a health care associated infection prevention pilot program (program) to evaluate the effectiveness of hand hygiene monitoring technology in preventing and reducing health care associated infections in Indiana. Sets forth criteria for hand hygiene monitoring technology. Makes an appropriation to the department to establish and implement a program.

Bail. Provides that a court, in setting bail, shall consider all relevant information available to the court. Removes a provision requiring a court to consider releasing a defendant without money bail under certain circumstances, and prohibits a court from releasing certain arrestees without money bail. Provides that a court is not required to administer a pretrial risk assessment to an arrestee if doing so will unduly delay the consideration of an appropriate amount of bail for an arrestee. (Under current law, a court is not required to administer an assessment if doing so will delay the arrestee's release.)

Mixed beverages. Adds a definition of "mixed beverage". Allows the holder of a wine wholesaler's permit to take certain actions concerning mixed beverages and flavored malt beverages. Provides that a wine wholesaler may possess, transport, sell, and deliver mixed beverages to person who holds a particular permit. Repeals a provision concerning a wine wholesaler that also holds a liquor permit.

Property tax increase limits. Provides that for each calendar year beginning after December 31, 2023, an annual adjustment of the assessed value of certain real property may not exceed an amount equal to 3% over the assessed value of the real property for the prior tax year. Provides that the limitation does not apply if the assessment is based on substantial renovations or new improvements, a change of ownership, or uses that were not considered in the assessment for the prior tax year. Lists circumstances that do not constitute a change in ownership. Provides that substantial renovations or new improvements that replace all or a portion of a homestead property damaged or destroyed by a disaster may not increase the assessed value of the property when the square footage of the property as renovated or improved does not exceed 110% of the square footage of the property before the damage or destruction. Provides that the property's assessed value may not increase if the total square footage of the property as renovated or improved does not exceed 1,500 square feet. Provides that, subject to the 3% limitation, if the total square footage of the property as renovated or improved exceeds 1,500 square feet, the property's assessed value may be increased proportionately with regard to the renovated or improved portion of the property that is in excess of 110% of the square footage of the property before the damage or destruction.

Juveniles. Provides that a statement made by a juvenile during custodial interrogation in response to a materially false statement from a law enforcement officer is inadmissible against the juvenile unless certain exceptions apply. Requires, unless certain circumstances exist, that a law enforcement officer who arrests or takes into custody a child on school property or at a school-sponsored activity must notify or request a school administrator to notify the child's: (1) parent or guardian; or (2) emergency contact.

Funding the demolition of blighted properties. Establishes the blighted property demolition fund (fund). Provides that the Indiana housing and community development authority (authority) shall administer the fund. Allows the city of Gary (city) to apply to receive a grant from the fund to assist the city in paying the costs associated with demolishing a qualified property. Requires the department of state revenue to deposit, beginning after June 30, 2025, a portion of wagering tax revenue collected from a riverboat operating within the city in the fund.

Dignity and nondiscrimination in education. Provides that a school corporation or qualified school shall not promote certain concepts as part of a course of instruction or in a curriculum or instructional program, or allow teachers or other employees to use supplemental learning materials to promote certain concepts regarding age, sex, gender identity, sexual orientation, race, creed, color, marital status, familial status, mental or physical disability, religion, or national origin. Requires a request to meet with a teacher for certain complaints. Requires each school corporation or qualified school to establish grievance procedures for certain complaints. Provides that, if a parent of a student or a student, if the student is an adult or an emancipated minor, is not satisfied with a final decision, the parent or student may submit a request to the secretary of education (secretary) to review the complaint and decision. Provides that the secretary's decision is a final order and is appealable. Requires the department of education to create guidance materials and professional development materials for use by school corporations, qualified schools, and teachers.

Food and beverage taxes. Requires each local unit that imposes a food and beverage tax to annually report information concerning distributions and expenditures of amounts received from the food and beverage tax. Authorizes the city of Columbia City to impose a food and beverage tax.

Teacher salaries. Provides that, for each school year beginning after June 30, 2024, a school corporation shall, if the school corporation determines that the school corporation cannot establish a minimum salary of $50,000 for each full-time teacher, submit a report to the department of education explaining the school corporation's inability to meet the minimum threshold requirement. (Current law establishes this requirement if a school corporation determines that the school corporation cannot establish a minimum salary of $40,000 for each full-time teacher.)

Economic development programs in Gary. Appropriates money to the Indiana bond bank for the purposes of: (1) providing matching funds to the city of Gary to develop food sustainability programs; (2) acquiring equipment and to provide for training connected with running a retail grocery store in low income areas where access to resources for food is limited in the city of Gary; and (3) providing matching funds for the establishment of a community development financial institution in the city of Gary. Appropriates money to the Indiana housing and community development authority to administer and provide funding for a tiny home senior village pilot program in the city of Gary.

Reading specialist grants. Creates the reading specialist certification grant fund (fund). Allows eligible teachers to apply for a grant from the fund for the purpose of obtaining a science of reading based reading specialist certification. Provides that an eligible teacher who receives a grant and obtains a reading specialist certification is entitled to certain salary incentives. Provides that the department of education (department) shall administer the fund. Provides that the department shall adopt rules to implement the fund. Beginning in 2024, requires the department to prepare an annual report and recommendations concerning the fund for the legislative council.

Video gaming terminals. Authorizes wagering on video gaming terminals in certain establishments. Establishes a licensing structure for participants in video gaming. Imposes a video gaming wagering tax of 30% of adjusted gross receipts.