Law enforcement recordings. Provides that the direct cost that a state or local agency may charge for providing a copy of a law enforcement recording (recording) includes labor costs incurred to: (1) obscure nondisclosable information in the recording; and (2) perform an administrative review of the recording to determine if all nondisclosable information has been obscured. Specifies that the costs of reviewing and obscuring nondisclosable electronic data may not exceed reasonable attorney's fees if the actions are performed by an attorney. Provides that if a court issues an order for disclosure of a law enforcement recording, any copy of the recording must be made by the public agency. Makes a technical correction.

Task force for the reduction of violent crime. Establishes the task force for the reduction of violent crime (task force). Requires the task force to study potential statutory changes to reduce violent crime and submit a report for distribution to the general assembly.

Emergency departments. Requires a hospital with an emergency department to have a physician onsite and on duty who is primarily responsible for the emergency department at all times the department is open.

Art and music therapy. Provides that art therapy services provided by a licensed art therapist to an individual who receives mental health services or to an individual who receives services from a community mental health center are reimbursable under Medicaid. Provides for the licensure of music therapists, art therapists, and art therapist associates. Adds music therapists and art therapists to the behavioral health and human services licensing board (board). Creates the music therapist and art therapist sections of the board. Requires music therapists to be licensed. Establishes requirements and procedures for an individual to be licensed as a music therapist, art therapist, and art therapist associate. Prohibits a person who is not licensed as a music therapist, art therapist, or an art therapist associate from using certain titles or certain words in a title. Makes technical and conforming changes.

Taxation of retired and active members of USPHS. Establishes the definition of "qualified uniformed service income" for the purpose of determining a taxpayer's adjusted gross income. Adds a taxpayer who is a member of the United States public health service (USPHS) commissioned corps to the taxpayers who are eligible to receive an income tax deduction for military pay, retirement, or survivor benefits.

PAC contributions to school board candidates. Provides that a political action committee (PAC) may not make total annual contributions in excess of an aggregate of $2,000 apportioned in any manner among all candidates for school board offices. Specifies a civil and criminal penalty for a PAC that violates this limitation.

Child and dependent care tax credit. Provides a refundable child and dependent care tax credit to taxpayers whose adjusted gross income for the taxable year is not more than 250% of the federal poverty level. Provides that the credit is equal to the lesser of: (1) an amount ranging from $200 to $1,000, depending on the extent to which the taxpayer's adjusted gross income exceeds the federal poverty level; or (2) 20% of the taxpayer's employment related expenses.

Child and dependent care tax credit. Provides a refundable child and dependent care tax credit to taxpayers whose adjusted gross income for the taxable year is not more than 250% of the federal poverty level. Provides that the credit is equal to the lesser of: (1) an amount ranging from $200 to $1,000, depending on the extent to which the taxpayer's adjusted gross income exceeds the federal poverty level; or (2) 20% of the taxpayer's employment related expenses.

Environmental scrutiny before property transfer. Provides that, after June 30, 2024, the following apply: (1) If a dwelling for sale is connected to a residential onsite sewage system, the system must be inspected by a qualified inspector; if the inspection indicates that the system is failing, the sales disclosure form that an owner is required under current law to submit to a prospective buyer must disclose that the system has been inspected and the qualified inspector determined that the system exhibited one or more of the conditions constituting system failure; and a failure of the dwelling owner to satisfy this requirement makes transfer of ownership of the dwelling voidable at the election of the buyer, even after the closing. (2) Before a fee simple interest in a nondwelling structure connected to a commercial onsite sewage system may be transferred, the system must be inspected by a qualified inspector; a document disclosing the results of the inspection must be provided to the local health department, the county recorder, and the transferee; if the inspection discloses any condition constituting system failure, the transferee must present to the county recorder an affidavit stating that the cause of the system failure has been eliminated or will be eliminated before the transferee uses the nondwelling structure for the transferee's intended purpose; the county recorder may not record a deed transferring the fee simple interest in the nondwelling structure unless these requirements are satisfied; and a failure of the nondwelling structure owner to provide the required document is a complete defense to an action for breach of a contract to purchase the nondwelling structure and is a breach of a legal duty for which the transferee may bring a civil action for compensatory damages. (3) Before a fee simple interest in a lot containing both a water well and a dwelling connected to a residential onsite sewage system or a nondwelling structure connected to a commercial onsite sewage system may be transferred, water from the water well must be tested by a qualified tester for the presence of arsenic, nitrate, lead, and coliform bacteria; a document certifying that the testing has been conducted and setting forth the results of the testing must be provided to the local health department, the county recorder, and the transferee; the county recorder may not record a deed transferring the fee simple interest in the lot unless the recorder is presented this document; and a failure of the lot owner to provide the required document is a complete defense to an action for breach of a contract to purchase the lot and is a breach of a legal duty for which the transferee may bring a civil action for compensatory damages. Makes certain exceptions. Requires the state department of health to adopt rules to: (1) establish requirements and standards for the inspection of residential onsite sewage systems and commercial onsite sewage systems and the testing of well water; and (2) establish qualifications for inspectors of residential onsite sewage systems and commercial onsite sewage systems and testers of well water.

PFAS biomonitoring pilot program. Provides that the department of homeland security (department) may establish the PFAS biomonitoring pilot program (pilot program) to collect and analyze blood samples of individuals who were previously, or are currently, firefighters: (1) for serum PFAS levels; and (2) to determine whether there may be corresponding health implications associated with elevated serum PFAS levels. Provides that the department may consult with the department of environmental management and the Indiana department of health regarding the pilot program. Provides that the department may, to the extent possible, test 1,000 firefighters. Allows the department to work with a third party to administer the pilot program and to store data collected under the pilot program. Requires the department to submit, not later than July 1, 2027, a report summarizing: (1) the results of the pilot program; and (2) recommendations of the department, the department of environmental management, and the Indiana department of health for decreasing serum PFAS levels and exposure to PFAS chemicals; to the governor and the legislative council. Establishes the PFAS biomonitoring pilot fund.

Designated outdoor refreshment areas. Allows a city or town to designate an outdoor location as a refreshment area with the approval of the alcohol and tobacco commission (commission). Provides that if a refreshment area is approved, the commission designates retailer permittees that may sell alcoholic beverages for consumption within the refreshment area. Prohibits a refreshment area from being located near a school or church unless the school or church does not object. Allows a minor to be within the refreshment area. Makes it a Class C misdemeanor for a participating retailer permittee or vendor to: (1) sell a person more than one alcoholic beverage at a time or an alcoholic beverage that exceeds the volume limitations; or (2) allow a person who is not wearing a wristband identification to enter the refreshment area with an alcoholic beverage.

Distribution of registration fees. Establishes the law enforcement training academy account (account) consisting of money deposited from various registration or license plate fees (various fees) imposed by the bureau of motor vehicles. Requires that the money in the account be expended for: (1) capital projects related to the building and grounds for a law enforcement academy; (2) technology equipment and services; (3) curriculum development; and (4) training equipment and supplies necessary to operate a law enforcement academy. Requires money from the account to be appropriated to: (1) the law enforcement training board for the law enforcement academy; (2) the northwest Indiana law enforcement academy; and (3) the southwest Indiana law enforcement academy. Provides for $0.75 of the various fees to be deposited into the law enforcement training academy account after December 31, 2023, and increases this amount in ten year intervals. Makes an appropriation.

Tobacco and e-liquids. Modifies the definition of "tobacco product" to include a product that contains nicotine and is not approved by the federal Food and Drug Administration for tobacco cessation. Provides that an e-liquid distributor shall purchase and distribute e-liquid from an: (1) Indiana e-liquid manufacturer that has a valid e-liquid manufacturing permit; or (2) Indiana e-liquid distributor that has a valid e-liquid manufacturing permit or a valid tobacco distributor's license.

Opioid settlement. Specifies that the distribution of funds from an opioid litigation settlement is subject to a bankruptcy court order or bankruptcy settlement. Provides that an annual distribution of less than $5,000 payable to a city or town pursuant to an opioid litigation settlement agreement must be paid instead to the county. (Under current law, the threshold is $1,000.) Specifies that amounts owed by the state for attorney's fees and costs incurred in connection with opioid litigation must be deducted from the opioid settlement distribution payable to the state. Permits a city, county, or town that receives an opioid litigation settlement payment to transfer all or part of the payment to another city, county, or town to be used for the benefit of both communities. Permits a city, county, or town that receives an opioid litigation distribution to sell the right to receive the distribution. Excludes from the agency settlement fund any amount owed for outside counsel attorney's fees, costs, or expenses.

Parental notice of juvenile arrest at school. Requires that a law enforcement officer who arrests or takes a child into custody on school property or at a school-sponsored activity must make a reasonable attempt to notify: (1) the child's parent, guardian, or custodian; or (2) the emergency contact listed on the child's school record; before the child can be moved to a different location.