Overlapping allocation areas. Permits counties and municipalities in a case in which a municipality annexes an area in the county after the county has established a redevelopment district in that area to approve ordinances regarding the allocation of property tax proceeds derived from the municipality's component of the tax rate applied to the allocation area to be transferred to the redevelopment commission of the annexing municipality.

Accelerated depreciation. Couples Indiana depreciation provisions with federal depreciation provisions under Section 179 of the Internal Revenue Code.

Address confidentiality. Makes the following changes to the definition of "covered person" for purposes of the statutes concerning restricted addresses: (1) Replaces a "victim of domestic violence" with an individual who is an address confidentiality "program participant". (2) Includes any person who resides in the same household as a person considered a "covered person". Urges the legislative council to assign to the appropriate interim study committee the topic of studying certain topics regarding address confidentiality protections.

Occupational therapists. Provides that for any rules adopted concerning community care for individuals with mental illness, a licensed occupational therapist is considered to be a qualified behavioral health professional.

Brownfields inventory. Allows the Indiana brownfields fund to be used to pay for assessments or studies conducted under the Indiana brownfields program. Authorizes the Indiana finance authority (finance authority) to create and maintain an inventory of brownfields located in Indiana. Authorizes the finance authority: (1) to contract with one or more state supported colleges or universities for assistance in creating and maintaining the inventory; and (2) to pay costs arising from the creation and maintenance of the inventory with funds appropriated to the Indiana brownfields fund. Provides that, if the inventory is created, the finance authority shall report the contents of the inventory to the interim study committee on environmental affairs in 2024 and in each succeeding even-numbered calendar year.

Firearms matters. Repeals the offense of unlawful carrying of a handgun. Makes it a Class A misdemeanor to carry a handgun without being licensed to carry a handgun. Specifies exceptions. Enhances the offense to a Level 5 felony in particular instances. Provides that a person who has been convicted of domestic battery may not possess or carry a handgun unless the right has been restored. Allows a person who is protected by a protection order and meets other requirements to carry a handgun without a license for 60 days after the protection order is issued. Provides that licenses to carry handguns are either qualified or unlimited and describes the distinction between the two. Specifies the burden of proof and grounds for dismissal for certain firearms offenses. Requires a person wishing to sell, trade, or transfer (transfer) a firearm to another person to transact the transfer through a dealer and provide the dealer with certain information. Specifies the background checks that a dealer must complete prior to the transaction. Permits a dealer to refuse to transact a firearm transfer. Requires a dealer to abort the transaction in other instances. Specifies requirements for a dealer who refuses to transact or aborts a firearm transfer. Makes a dealer immune from civil liability and damages in certain instances. Makes the offenses of firearm transfer fraud and the unlawful transfer of a firearm Level 6 felonies. Enhances both offenses in particular instances. Specifies exceptions and defenses. Requires a person to: (1) complete certain firearms safety training; and (2) present a certificate of completion of that training to a dealer; before purchasing a firearm. Prohibits a dealer from selling a firearm to a person who does not present a certificate of completion. Makes it a Class A misdemeanor for a: (1) dealer; (2) person approved to provide firearms training; or (3) prospective firearms purchaser; to commit certain offenses concerning a certificate of completion. Makes it a Class A misdemeanor for a dealer to fail to provide a safe storage device at the time of transacting a sale, trade, or transfer of a firearm. Provides that the prohibition on a political subdivision's regulation of certain matters concerning firearms does not apply to a county with a consolidated city. Defines terms. Makes conforming amendments and technical corrections.

Work sharing unemployment benefits program. Establishes a work sharing unemployment insurance program (program). Requires an employer that desires to participate in the program to submit a work sharing plan for approval by the commissioner of the department of workforce development. Establishes the work sharing benefit as equal to an affected employee's unemployment benefit reduced by a percentage equal to the percentage of the employee's normal weekly work hours that the employee works under the approved work sharing plan. Makes a technical correction.

Education matters. Provides that a: (1) school that seeks state accreditation; and (2) national or regional accreditation agency that seeks to be recognized by the state board of education (state board); must complete and submit the applicable application form established by the state board. Requires the state board to do the following: (1) Not later than six months after the date a completed application is submitted, approve or deny the accreditation or recognition. (2) If the state board denies an accreditation or recognition, send notice to the school or national or regional accreditation agency stating the reasons for the denial. Requires the department of education to post a copy of the application forms on the department's website. Requires a public school, including a charter school, to notify the parent of an unemancipated minor, if the student: (1) makes a certain disclosure concerning the student's gender identity or gender expression to an employee or staff member of the school; or (2) changes, expresses a desire to change, or makes a request to change the student's name, attire, or pronoun, title, or word to identify the student in a manner that is inconsistent with the student's biological sex at birth. Requires an employee or staff member of a school to report to the school a disclosure or information described in these provisions to the school.

Juvenile court magistrates. Allows a judicial circuit that has a population of at least 45,000 to appoint a full-time magistrate and one or more part-time juvenile court referees. Provides that a judicial circuit with a population of less than 45,000 may appoint one or more part-time juvenile court referees.

Sewage matters. Provides that a wastewater utility that is not subject to the jurisdiction of the Indiana utility regulatory commission (commission) and that receives wholesale wastewater service from another wastewater utility may not: (1) disconnect from wholesale wastewater service provided by the other wastewater utility; and (2) construct a new wastewater treatment plant to serve its customers; unless the wastewater utility obtains the approval of the commission. Requires: (1) a regional sewage district; or (2) certain municipalities; at least 90 days before requiring the connection of a property to a sewer system and the discontinuance of use of the property's septic system, to notify the property's owner about a statutory exemption from the requirement to connect to the sewer system that may apply to the property. Requires the Indiana department of health to update: (1) all matters incorporated by reference in the Indiana department of health rules concerning residential onsite sewage systems (the rules); and (2) all industry standard practices reflected in the rules; upon the recognition of new bulletins, standards, specifications, and industry standard practices that supersede the bulletins, standards, specifications, and industry standard practices incorporated by reference or otherwise reflected in the rules. Provides that the technical review panel must approve the updates before the Indiana department of health may update the rules. Provides that a county, city, or town ordinance that would restrict or prohibit the use of technology new to Indiana that has been approved by the technical review panel or that would otherwise vary from the rules: (1) if adopted after June 30, 2023, is not effective unless it is submitted to and approved by the technical review panel; and (2) if adopted before July 1, 2023, becomes void and unenforceable on July 1, 2023. Allows such an ordinance: (1) to be readopted by the legislative body of the county, city, or town; and (2) to be submitted to and approved by the technical review panel. Prohibits the installation of a residential onsite sewage system less than 25 feet from the edge of a sinkhole. Provides that an ordinance adopted by a local health department requiring an inspection of a septic system that is more stringent than the Indiana department of health's rule concerning residential onsite sewage systems is void and unenforceable. Provides that if a qualified professional listed in this bill has approved the design and specifications for the residential onsite sewage system, the local health department shall issue a permit for the residential onsite sewage system not more than 30 business days after receiving a complete application for the permit. Provides that a residential onsite sewage system may be installed in a lot meeting a certain description if at least one site on the lot is determined to be suitable for the installation of the residential onsite sewage system. Prohibits an employee of a local health department from entering a property to inspect a residential onsite sewage system: (1) if qualified professional listed in the bill has notified the local health department within the preceding 180 days that the residential onsite sewage system is functioning properly; or (2) if the owner or occupant has not been notified of the inspection by first class mail at least seven days before the inspection date. Provides the procedures for an owner or occupant of a property in which the local health department has determined that a residential onsite sewage system is in failure to receive a second opinion in order to withdraw the local health department's order. Provides that an individual who: (1) is registered with at least one Indiana county to provide onsite sewage system service; and (2) is certified as an inspector or installer by the Indiana Onsite Wastewater Professionals Association is entitled to provide onsite sewage system service in any county in Indiana, but may be required to pay a county license or registration fee before providing onsite sewage system service in a county other than the county in which the individual is licensed.

Direct service provider registry. Requires the division of disability and rehabilitative services (division) to establish and maintain a direct support professional registry. Requires a direct support professional to register with the division in order to provide direct support services. Requires the division to consult with stakeholders and establish a tiered training certification program for direct support professionals. Requires the division to issue a request for proposals before October 1, 2023, to operate the training program and select a vendor. Allows the division to use any federal dollars available for the registry and training. Requires the division to apply to the federal government for approval of Medicaid reimbursement for services provided by a direct support professional during training.

Housing. Establishes the residential housing infrastructure assistance program (program) and residential housing infrastructure assistance revolving fund (fund). Provides that the Indiana finance authority (authority) shall administer the fund and program. Provides that political subdivisions may apply to the fund for loans for certain infrastructure projects related to the development of residential housing. Provides that money in the fund may not be used for: (1) debt repayment; (2) maintenance and repair projects; (3) upgrading utility poles; or (4) consulting or engineering fees for studies, reports, designs, or analyses. Provides that loans from the fund must be allocated as follows: (1) 70% of the money in the fund must be used for housing infrastructure in municipalities with a population of less than 50,000. (2) 30% of the money in the fund must be used for housing infrastructure in all other political subdivisions. Requires the authority to establish a project prioritization system for the purpose of awarding loans from the fund, and specifies the criteria that must be included in the project prioritization system. Allows the authority to establish a leveraged loan program to or for the benefit of program participants. Requires the public finance director to prepare an annual report of the fund's activities for the legislative council and the budget committee. Provides that the fiscal body of a county may adopt an ordinance to designate an economic development target area. Removes the threshold conditions for establishing a residential housing development program and a tax increment allocation area for the program, including the condition that the governing body of each school corporation affected by the program pass a resolution approving the program before the program may go into effect. Changes the duration of a residential housing development program from 25 years (under current law) to 20 years after the date on which the first obligation for program is incurred. Makes a continuing appropriation.

Craft hemp flower products. Establishes certain regulatory testing and packaging requirements for the distribution and sale of craft hemp flower products and specifies penalties applicable to the unlawful possession or distribution of craft hemp flower products. Prohibits the possession of craft hemp flower unless it is being used by a licensee to manufacture a legal hemp product, including a craft hemp flower product. Provides that a food is not considered adulterated for containing low THC hemp extract or craft hemp flower. Provides that craft hemp flower product is not included in the definition of "controlled substance analog", "hashish", "low THC hemp extract", or "marijuana". Prohibits the sale of low THC hemp extract to a person less than 21 years of age, if it contains certain elements. Adds craft hemp flower products to a statute imposing an infraction that applies with regard to persons less than 21 years of age involving the sale, distribution, purchase, and possession of craft hemp flower product. Defines terms. Makes conforming changes. Makes technical corrections.

Deposition of child victim. Specifies that "deposition" or "depose", for purposes of a criminal case with a child victim, means a deposition pursuant to Indiana Trial Rule 30 or 31, or any other formal or informal statement or interview. Adds certain additional healthcare professionals to the list of healthcare professionals who may assist a court in determining whether a protected person can reasonably communicate in the physical presence of a defendant.

Cigarette taxes. Increases the cigarette tax by $1 to $1.995 per pack of regular size cigarettes and makes a corresponding increase for larger cigarettes.