State board of accounts. Provides that the state board of accounts (SBOA) is designated as the independent external auditor of audited entities and is subject to applicable professional accounting standards. Requires annual reports to be prepared, verified, and filed with the state examiner as set forth in the uniform compliance guidelines. Requires all appointments of field examiners be made solely upon the ground of fitness in accordance with professional accounting and auditing standards. Provides that if an examination of an audited entity is unable to be performed because the audited entity's accounts, records, files, or reports are not properly maintained or reconciled, the audited entity may be declared to be unauditable. Provides that an audited entity that is declared unauditable shall bring its accounts, records, files, or reports into an auditable condition within 90 days. Requires the SBOA to publish a list of audited entities declared unauditable on its website. Revises conditions under which the state examiner may undertake an examination based on a violation of the law. Requires the SBOA to approve a request by an audited entity to opt out of examinations and engage a certified public accountant to conduct examinations if, within the last six years, the SBOA has not issued an examination or special investigation report critical of the audited entity's internal controls and there have been no adverse reports. Provides that the SBOA may terminate its approval of the use of a certified public accountant if certain requirements are not met. Revises the provision regarding field examiner traveling expenses. Makes changes to certain reporting, resolution, and disclosure requirements. Simplifies the provision regarding parties and a plaintiff's right of recovery. Removes provisions regarding additional powers of the state examiner and attorney general. Provides that if the attorney general brings an action against an official bond, official bonds, or a crime insurance policy, the cause may be brought in the name of the state of Indiana upon the relation of the attorney general as plaintiff. Repeals a provision regarding the withdrawal or removal of counties from solid waste management districts. Repeals a provision regarding bonds and crime policies for faithful performance. Repeals a provision regarding examination reports, requisites, performance of public works, and SBOA powers. Repeals a provision regarding copies of reports filed with libraries, public inspections, and request renewals. Makes technical and conforming changes.

FAFSA. Requires all students, except for students at certain nonpublic schools, in the student's senior year to complete and submit the FAFSA not later than April 15 unless: (1) a parent of a student or a student, if the student is an emancipated minor, signs a waiver that the student understands what the FAFSA is and declines to complete it; or (2) the principal or school counselor of the student's high school waives the requirement for a group of students due to the principal or school counselor being unable to reach the parents or guardians of the students by April 15 after at least two reasonable attempts to contact the parents or guardians. Requires that the: (1) model notice prepared by the commission for higher education; and (2) notice that each school corporation is required to send regarding the FAFSA; include information regarding the requirements and exceptions for completing the FAFSA. Expires certain requirements on June 30, 2033. Makes a conforming change and technical corrections.

Foster families. Provides that the amount of foster care support tax credits allowed may not exceed $2,000,000 in each calendar year beginning after December 31, 2023, and ending before January 1, 2028. Requires the department of state revenue (department) to post certain information regarding the: (1) application for the tax credit; (2) timeline for receiving the tax credit; and (3) total amount of tax credits awarded during the current calendar year; on the department's website. Makes various changes to the process to apply for the tax credit. Provides that money in the insuring foster youth trust fund (fund) at the end of a state fiscal year does not revert to the state general fund. Provides that the fund's administrative expenses may not exceed 10% of the amounts deposited into the fund. Provides, in addition to inpatients of state or federally owned or operated hospitals or institutions and their supervisors, that the department of natural resources (DNR) may not charge an admission fee to foster families who reside together in the same licensed foster family home, or other certain foster youth, for the use of any property owned or managed by the DNR for purposes of the statutes concerning state parks and recreation areas. Requires the department of child services to make available a list provided by the Insurance Institute of Indiana that identifies insurers that may provide automobile insurance coverage for a minor without a guardian cosigner. Requires the Indiana assigned risk automobile insurance plan, subject to the rules of the plan, to make automobile insurance available to a foster youth who is between 16 and 23 years of age and is receiving services from the department of child services. Provides that a state or local government agency, a foster parent, or an entity providing services shall not be liable for any damages resulting from a foster youth's operation of an automobile owned and insured by the foster youth.

Receiverships. Specifies that a court may appoint a receiver to manage property even if the property is owned, controlled, or managed by a nonprofit organization.

Physician noncompete agreements. Provides that beginning July 1, 2023, a primary care physician and an employer may not enter into a noncompete agreement. Provides that beginning July 1, 2023, a physician noncompete agreement is not enforceable if any of the following circumstances occur: (1) The employer terminates the physician's employment without cause. (2) The physician terminates the physician's employment for cause. (3) The physician's employment contract has expired and the physician and employer have fulfilled the obligations of the contract. Specifies a process by which a physician or employer may pursue mediation to determine a reasonable price to purchase a release from a noncompete agreement.

Vehicle Bill. None

Hunting and fishing license agents. Provides that (in addition to the $0.75 service fee a license agent authorized to sell licenses for fish and wildlife shall retain) a license agent may also charge on each transaction both a: (1) $0.25 processing fee; and (2) 1.96% fee; to cover credit card processing costs associated with the sale of a license.

Airports. Voids an administrative rule concerning eligibility of projects for which funding is available from the airport development grant fund (grant fund) and relocates (with stylistic changes) the contents of the voided administrative rule. Requires the Indiana department of transportation, in determining the match for a state grant for which federal grants are not available, to: (1) consider the airport classification and the type of project; and (2) require matching funds of at least 25%.

Credit for donation to volunteer fire department. Provides for a credit, not to exceed $100,000, against a taxpayer's state tax liability in an amount equal to the taxpayer's donation to a county volunteer fire department fund. Provides that the credit may be carried forward for 10 years.

Thirteenth check. Provides for a thirteenth check in 2023 for certain members of the: (1) Indiana state teachers' retirement fund; (2) public employees' retirement fund; (3) state excise police, gaming agent, gaming control officer, and conservation enforcement officers' retirement plan; (4) state police pre-1987 benefit system; and (5) state police 1987 benefit system.

Public safety matters. Increases the number of deputies, from two to six, that a town marshal may have to participate in the town marshal training program (Tier II training program) established by the law enforcement training board (board). Requires the board to adopt rules establishing a conservancy district marshal basic training program. Adds a district marshal or deputy district marshal to certain definitions of "police officer", "officer", or "law enforcement officer". Makes changes to certain definitions of "law enforcement officer" to include officers employed by a hospital police department, conservancy district marshals, and deputy conservancy district marshals. Defines "district marshal". Provides that a conservancy district (district) in which each director of the board has been elected to the board may employ a district marshal or deputy district marshal. Provides that the district marshal is the chief police officer of the district and has the powers of other law enforcement officers in enforcing laws. Makes changes to the jurisdiction of a hospital police department. Provides that a member of a city police or fire department is not subject to residency requirements. Eliminates a provision that provides that a city with a population of less than 7,500 may adopt an ordinance that requires a member of a city police or fire department to reside within the county in which the city is located. Provides that members of the police and fire departments of a town or special service district are not subject to residency requirements but must: (1) have adequate means of transportation into the jurisdiction served by the member's department; and (2) maintain telephone service to communicate with the department. Provides that members of the fire department of a township, fire protection district, or fire protection territory are not subject to residency requirements but must: (1) have adequate means of transportation into the jurisdiction served by the member's department; and (2) maintain telephone service to communicate with the department. Repeals provisions: (1) relating to the establishment of residency requirements for a police or fire department of a town with a population of less than 7,500; (2) relating to the establishment of residency requirements for a township fire department of a township with a population of less than 7,500; and (3) that exempt a member of a town police or fire department or a township fire department from residency requirements under certain circumstances. Repeals a provision relating to the jurisdiction of hospital police departments.

Township assessors. Provides that, in counties that have one or more township assessors, the county election board shall place on the ballot at the November 2024 general election a public question asking whether the office of township assessor should be abolished or continued. Provides that a county election board shall tabulate the votes cast on the public question and certify the results to the department of local government finance. Provides that if a majority of the voters voting on the public question vote "yes", the office of each township assessor in the county is abolished, effective January 1, 2026. Provides that if a majority of voters voting on the public question vote "yes": (1) employment positions as of December 31, 2025, of each township assessor in the county are transferred to the county assessor; (2) real and personal property duties of each township assessor in the county are transferred to the county assessor; (3) obligations outstanding on December 31, 2025, of each township assessor in the county are transferred to the county assessor; and (4) the funds of each township assessor in the county on hand for the purpose of carrying out the property assessment duties in the amount determined by the county auditor are transferred to the county assessor. Provides that before October 1, 2025, the county assessor shall interview, or give the opportunity to interview to, each individual who: (1) is an employee of a township assessor in the county; and (2) applies before September 1, 2025, for an employment position. Provides that the township shall transfer to the county assessor all revenue received after the date of the transfer that is received by the township for the purpose of carrying out property assessment duties in the amount determined by the county auditor.

Parole. Specifies that a person placed on parole following a term of imprisonment that includes a sentence for a crime of violence may be released on parole for not more than 24 months. Provides that time served while confined to a prison or jail does not count toward time served on parole.

Local use of restricted funds. Defines "preservation" for purposes of provisions that require counties, cities, and towns to use at least 50% of the money distributed from the motor vehicle highway account for construction, reconstruction, and preservation of highways. Requires the local technical assistance program at Purdue University (LTAP), in conjunction with the Indiana department of transportation (department), to analyze data for calendar years 2018 through 2022 regarding the use of motor vehicle highway account allocations to counties, cities, and towns. Specifies the contents of the analysis and requires LTAP, in conjunction with the department, to present the results of the analysis in a report to the budget committee.

Vehicle Bill. None