Nonaccredited nonpublic secondary schools. Provides that a high school diploma (diploma) or credential issued by a nonaccredited nonpublic secondary school is legally sufficient to demonstrate that the recipient of the diploma or credential has met the requirements to complete high school. Provides that a state or local agency or institution of higher education in Indiana may not reject or otherwise treat a person differently based solely on the source of a diploma or credential. Provides that a person who administers a nonaccredited nonpublic secondary school has the authority to execute any document required by law, rule, regulation, or policy to provide certain evidence regarding a child's education.

Disposal of firearms by trade for new equipment. Permits a law enforcement agency to dispose of certain confiscated firearms by trade with a licensed firearms dealer, a licensed firearm manufacturer, or another law enforcement agency in exchange for new firearms and other law enforcement equipment. Sets forth the recording and reporting requirements for the trade of firearms by a law enforcement agency.

Waste diversion and recycling. Renames the central Indiana waste diversion pilot project the "central Indiana waste diversion project" (project). Establishes two new purposes for the project: (1) advancing research and development to enhance existing waste diversion efforts and supporting the creation of new processes and technologies that expand upon the existing universe of waste diversion and reuse of recyclable material; and (2) supporting recycling technology or programs for the return, collection, and sorting of recyclable glass, aluminum, or plastic beverage containers that are accessible to the general public and are operated by a retail merchant, a professional sports or entertainment venue, an airport, an elementary school or high school, or an institution of higher education. Extends the duration of the project from three years to four years. Requires the beginning of a second round of grant applications and awards. Provides that, in the second round, private sector persons and companies located in Hamilton, Hancock, Shelby, Johnson, Morgan, Hendricks, and Boone Counties (in addition to Marion County) may apply for grants from the program. Grant applicants must provide a financial match as determined by the Indiana recycling market development board (board). Requires the department of environmental management, for purposes of the second round, to develop and distribute grant application forms, accept grant applications, and make recommendations to the board. Authorizes the board to request additional information from a grant applicant if the board determines that the information provided does not meet certain requirements and to reopen the application process if the board determines that none of the applications submitted meet the goals of the project. Requires the board, in the second round, to award not more than a total of $2,000,000 to grant applicants. Requests the legislative council to assign to an appropriate interim study committee the task of studying various recycling topics.

Public safety funding for state border communities. Establishes the Indiana border safety grant program (program) and the Indiana border safety grant fund (fund). Provides that the program and fund are administered by the Indiana criminal justice institute (institute). Defines a "qualified law enforcement agency". Provides that a qualified law enforcement agency may apply to the institute for a grant for certain law enforcement equipment. Makes an appropriation.

Workforce development matters. Repeals provisions concerning the work Indiana program. Defines "adult education and literacy activities" and requires that certain money appropriated by the general assembly be used for workforce preparation activities and integrated education and training. Removes or amends certain provisions regarding: (1) reimbursements to eligible providers for adult education that is provided to certain individuals; and (2) adult education grants provided to employers of eligible employees. Allows the department of workforce development to grant a specified diploma to an individual who demonstrates high school level skills through certain competency based assessments and obtains an industry recognized credential. Specifies the meaning of "authorization" for the purpose of certain provisions related to postsecondary proprietary educational institutions. Makes conforming changes.

State tax matters. Changes the definition of "Internal Revenue Code" in the adjusted gross income tax law to mean the Internal Revenue Code of 1986 as amended and in effect on January 1, 2023. Makes certain changes regarding net operating losses for purposes of determinating state adjusted gross income. Provides that certain amounts for providing or expanding access to broadband service in Indiana may be subtracted from a taxpayer's state corporate adjusted gross income. Provides for successor liability for certain unpaid taxes following a business asset sale. Repeals an outdated provision requiring separate exemption certificates for manufacturers and wholesalers. Makes a clarifying change to the sales tax exemption that applies to power subsidiaries. Clarifies the acquisition date for purposes of adding back interest from tax exempt bonds issued by another state in determining Indiana adjusted gross income. Amends provisions regarding the exemption for certain income derived from patents. Provides that tax paid by an electing partnership is deposited in the state general fund. Makes clarifying changes and technical corrections to the affordable and workforce housing tax credit. Specifies the deposit and distribution of interest with respect to certain taxes. Authorizes the department of state revenue to publish or disclose the status of a governmental or nonprofit entity's sales tax exemption certificate. Provides that a person who knowingly or intentionally sells, purchases, installs, transfers, or possesses: (1) an automated sales suppression device or a zapper; or (2) phantom-ware; commits a class A misdemeanor, and increases the penalty if certain circumstances exist. Makes clarifying and technical corrections to provisions under the electronic cigarette tax. Makes certain changes to a provision contained in P.L.1-2023. Provides that an individual who is an Indiana resident and a member of a health care sharing ministry is entitled to an adjusted gross income tax deduction. Requires a taxpayer to: (1) deduct from the taxpayer's adjusted gross income for a taxable year the amount of specified research or experimental expenditures paid or incurred by the taxpayer during the taxable year; and (2) add to the taxpayer's adjusted gross income an amount equal to the deduction claimed under Section 174 of the Internal Revenue Code for the taxable year. Provides that certain transactions involving a person's acquisition of agricultural machinery, tools, or equipment are exempt from the application of the state gross retail tax. Provides that if an organization provides nonprofit agricultural organization insurance coverage, the organization is subject to a nonprofit agricultural organization health coverage tax unless the organization: (1) files a notice of election with the insurance commissioner and the commissioner of the department of state revenue on or before November 30 of a taxable year; and (2) states in the notice of election that the organization elects to be subject to state income tax for the taxable year. Provides that compensation received by an individual who: (1) is not a resident of Indiana; and (2) receives compensation for employment duties performed in Indiana for 30 days or less during the calendar year; is exempt from the adjusted gross income tax. Provides a sales tax exemption for certain components of a solar or wind energy system.

Indiana veteran park entrance authorization. Requires the department of natural resources (department) to provide free admission to: (1) members of the armed forces of the United States and veterans of the armed forces of the United States; and (2) the member's or veteran's motor vehicle and passengers; to Indiana state parks, and other department properties. Eliminates provisions that provide that an individual who: (1) is eligible for a disabled Hoosier veteran license plate; or (2) is issued a prisoner of war license plate; may purchase a Golden Hoosier Passport.

Health matters. Provides that orthotic devices are provided under Medicaid. Requires the office of the secretary of family and social services and a managed care organization to reimburse under Medicaid a provider of prosthetic and orthotic devices at a rate comparable to the federal Medicare reimbursement rate.

Office of the child representative. Requires a child's attorney to request an independent guardian ad litem or court appointed special advocate under certain circumstances. Provides that the following are entitled to representation by counsel: (1) A child in a proceeding to terminate the parent-child relationship. (2) A child who is, or is going to be, in an out-of-home placement with a child services provider. (3) A child who is at least 12 years of age in a child in need of services case. Allows a child at least 12 years of age to waive the right to counsel only after an initial meeting with the appointed attorney, in open court, on the record and confirmed in writing, and in the presence of the appointed attorney. Establishes the office of the child representative, which consists of both a council directed by a board of directors and a commission. Provides procedures and duties for the council and the commission. Creates the child representative fund. Makes an appropriation.

Intimidating public servants. Provides that a person commits intimidation, a Level 5 felony, if the subject of the threat or the person to whom the threat is communicated is a public servant.

Regulation of coal combustion residuals. Establishes a state policy favoring beneficial uses of coal combustion residuals (CCR). Provides that the rules of the environmental rules board may not allow CCR to be disposed of if, after the disposal, any of the CCR: (1) would be within a 500 year flood plain; (2) would be in contact with ground water; (3) could migrate into the uppermost aquifer; (4) would be left in an unstable area; or (5) would be in a seismic impact zone. Requires that the CCR disposal rules of the environmental rules board and the state permit program implementing the federal CCR rule be at least as protective and comprehensive as the federal CCR rule. Defines "closure in place" and prohibits the department of environmental management from approving the closure in place of a CCR surface impoundment if: (1) the CCR surface impoundment is within a 500 year flood plain; (2) any of the CCR disposed of in the CCR surface impoundment would be in contact with ground water; or (3) CCR could migrate into the uppermost aquifer after the closure in place. Makes corresponding changes and a technical correction.

Maternal health. Provides that the Indiana department of health (department) shall develop a program to award grants to certain community based programs. Requires the department to collaborate with the statewide maternal mortality committee in developing the program. Provides that the department shall establish workgroups to assist in developing the program. Allows the department to adopt rules to administer the chapter.

Technical corrections. Addresses technical errors in the Indiana Code, including spelling, tabulation, formatting, grammatical, and cross-reference issues. Makes conforming amendments to align the style of population parameter wording. (The introduced version of this bill was prepared by the code revision commission.)

Delaware County magistrate. Allows the judges of the Delaware circuit court to appoint a full-time magistrate.

Criminal grooming of a minor for sexual activity. Specifies that "solicit" for the crime of child solicitation includes luring and enticing the victim. Increases the penalty for inappropriate communication with a child from a Class B misdemeanor to a Level 6 felony if the person sends the child an explicit image.