Voting by small water and wastewater utilities. Amends as follows the statute setting forth the procedures by which certain small water or wastewater utilities may withdraw from and return to the jurisdiction of the Indiana utility regulatory commission (IURC): (1) Specifies that a sewage disposal company that is subject to the jurisdiction of the IURC for having been issued more than one enforcement order from the department of environmental management (department) may not seek to withdraw from the IURC's jurisdiction during the rate regulation period prescribed in the statute setting forth various requirements with respect to wastewater utilities that have been issued one or more enforcement orders by the department. (2) Authorizes a member or shareholder of the utility to cast a vote by secret absentee ballot on the question of the IURC's jurisdiction over the utility. (3) Provides that notice of the meeting on the question of the IURC's jurisdiction over the utility must be sent not less than 45 days (instead of 30 days, under current law) before the meeting and must include: (A) instructions regarding how a member or shareholder who wishes to cast a vote by absentee ballot may request an absentee ballot; (B) a statement that a request for an absentee ballot precludes a member or shareholder from voting in person at the meeting held on the question of withdrawal from the IURC's jurisdiction; (C) instructions for returning or delivering an absentee ballot; and (D) the deadline for returning an absentee ballot, which must be: (i) not earlier than 10 calendar days; and (ii) not later than five calendar days; before the meeting on the question, along with information as to when an absentee ballot will be considered received by the board. (4) Provides that the 5% quorum required for members or shareholders to transact business and to take official action regarding the question of the IURC's jurisdiction over the utility includes votes cast by absentee ballot. (5) Provides that if: (A) a utility successfully withdraws from the IURC's jurisdiction; (B) after the withdrawal, a referendum is held on the question of the utility returning to the IURC's jurisdiction; and (C) less than a majority of the votes cast are in favor of returning to the IURC's jurisdiction; another referendum on the question of returning to the IURC's jurisdiction may not be conducted for two years (instead of four years, under current law) following the date of the meeting at which the vote is conducted. (6) Makes conforming changes.

Cannabis regulation. Establishes a procedure for the lawful production and sale of cannabis in Indiana. Makes conforming amendments. Makes an appropriation.

State educational institution matters. Amends the duties of state educational institutions' diversity committees. Provides that certain offices or individuals established or employed by a state educational institution (institution) regarding diversity programming must include within the mission of the office or position programming that substantially promotes both cultural and intellectual diversity. Establishes various requirements and restrictions for institutions regarding free inquiry, free expression, and intellectual diversity that does the following: (1) Requires the establishment of certain policies regarding: (A) disciplinary actions for certain persons that materially and substantially disrupt protected expressive activity; (B) limiting or restricting the granting of tenure or a promotion if certain conditions related to free inquiry, free expression, and intellectual diversity are not met; and (C) disciplinary actions that will be taken if, after a review, a determination has been made that a tenured faculty member has failed to meet certain criteria related to free inquiry, free expression, and intellectual diversity. (2) Requires the review and consideration, at least every five years, of certain criteria related to free inquiry, free expression, and intellectual diversity. (3) Requires the establishment of a procedure that allows students and employees to submit complaints that a faculty member or contractor is not meeting certain criteria related to free inquiry, free expression, and intellectual diversity and establishes requirements regarding the procedure and submitted complaints. (4) Establishes consideration requirements before an institution renews an employment agreement or other contract with, makes a bonus decision regarding, or completes a review or performance assessment of a faculty member or contractor. (5) Prohibits requiring an applicant, employee, or contractor to pledge allegiance to or make a statement of personal support for: (A) certain policies or actions; or (B) political or ideological movements. (6) Establishes restrictions regarding awarding admission, enrollment, employment, benefits, hiring, reappointment, promotion, or granting tenure to an applicant, employee, or contractor on the basis of the viewpoints expressed in a submitted pledge or statement. (7) Requires certain information be included in an institution's programming for new students. (8) Requires the adoption of a statement on neutrality that makes a distinction between the official positions of an institution from the individual viewpoints of the institution's employees, contractors, students, and alumni. (9) Allows the commission for higher education (commission) to establish a survey that attempts to collect information from students regarding the current perceptions of whether free speech and academic freedom are recognized and fostered by an institution in a manner that welcomes expression of different opinions and ideologies and requires an institution to promote and provide the survey to students. (10) Establishes various reporting requirements by institutions or the commission concerning complaints submitted regarding faculty members or contractors who are not meeting certain criteria related to free inquiry, free expression, and intellectual diversity. (11) Provides that certain individuals may request the commission to review a final decision by an institution concerning a violation of these provisions. Provides that the commission may enter into an agreement with the office of administrative law proceedings to review violations of certain provisions and issue an opinion on behalf of the commission. Requires each institution to submit certain information by September 1, 2024, and on September 1 of each year thereafter.

Domestic violence reports. Removes language concerning an affidavit from provisions concerning probable cause for battery and domestic battery. Requires a law enforcement officer to provide a victim who requests a protection order with the required forms and appropriate assistance in completing and filing the forms.

Various education matters. Makes various changes to the education law concerning the following: (1) Indiana diploma requirements and designations and satisfying certain course requirements by obtaining a diploma. (2) The criteria to receive a waiver from postsecondary readiness competency requirements. (3) The minimum number of alternate diplomas that may be counted in determining a school's or school corporation's graduation rate. (4) Use of the terms "statewide assessment program" and "statewide summative assessment". (5) The responsibilities of the state advisory council on the education of children with disabilities. (6) The criteria an individual must meet to participate in the Indiana high school equivalency diploma program. Establishes notice and posting requirements regarding school corporations that fail to meet: (1) certain expenditure requirements regarding full-time teacher salaries; or (2) the percentage of state tuition support that must be expended on teacher compensation. Provides that the amount a school corporation expends on teacher compensation shall also include amounts the school corporation expends on certain dropout recovery education services. Provides that state tuition support for certain virtual students is not included in determining the amount a school corporation expends on teacher compensation. Requires the following: (1) Each public high school to offer, after June 30, 2028, at least once each school year at least one computer science course as a separate subject in the public high school's curriculum. (2) The department of education (department), in revising and updating academic standards, to consider integrating: (A) computer science; and (B) data literacy and data science; standards into a subject area being revised. (3) Beginning with the cohort of students who are expected to graduate from a public school or a state accredited nonpublic school in 2029, a student to successfully complete instruction on computer science as a separate subject before the student may graduate. (4) Each public school to participate in an annual statewide survey concerning school fees charged to students or parents to be eligible to receive a distribution from the curricular materials fund. (5) The department to develop proposals to align diploma waiver statutes with new diploma requirements. (6) Charter schools to post certain information. Provides that the state board of education (state board) may allow a computer science course to satisfy one or more diploma course requirements. Removes provisions regarding the application and waiver of requirements concerning: (1) certain expenditure requirements regarding full-time teacher salaries; and (2) the percentage of state tuition support that must be used for teacher compensation. Removes provisions that have expired concerning high school graduation requirements and graduation waivers. Removes language concerning the disqualification of certain students for state scholarships, grants, or assistance administered by the commission for higher education and provides that a student may not receive or use any state scholarships, grants, or assistance administered by the commission for certain noncredit-bearing, nondegree seeking courses. Amends the expiration date for the high school equivalency pilot program to June 30, 2026. (The current expiration date is June 30, 2024.) Allows school corporations to provide certain notices regarding expulsion meetings by electronic mail. Provides each school corporation, charter school, and state accredited nonpublic school shall include in its curriculum for students enrolled in grade 8, 9, 10, 11, or 12 (instead of all high school students) instruction concerning personal financial responsibility. Provides that a literacy achievement grant is not subject to collective bargaining. Provides that a school corporation may include instruction regarding Internet safety in the school corporation's curriculum. Requires the department to approve previously developed age appropriate curricula concerning Internet safety not later than July 1, 2025. Requires the office of management and budget to establish a kindergarten through grade 12 data governance team. Establishes the duties of the data governance team, including the submission of a report to the legislative council. Requires, not later than July 1, 2024, the department to: (1) establish an online, self-paced professional development module with regard to mathematics; (2) develop math descriptions correlated to proficiency level descriptors to track proficiency at the student level; (3) create and identify dedicated math resources to assist with intervention and enrichment opportunities and instructional strategies; and (4) post the resources on the department's website. Requires, not later than December 1, 2024, the department to submit a plan to the legislative council that includes: (1) strategies for the early identification of students who are at risk of not meeting grade level proficiency in mathematics; and (2) recommendations for high quality intervention policies for mathematics. Defines "literacy coach" and requires literacy coaches to prioritize certain duties. Provides for the availability of certain grants for literacy coaches. Establishes certain restrictions and requirements regarding visiting teacher licenses. Requires the department and the commission for higher education, in conjunction with the state board, to partner with teacher preparation programs to receive an outside evaluation of teacher preparation reading instruction programs. Requires the department to develop guidelines regarding the use of curriculum or content that prepares elementary school teacher candidates in math instruction. Provides that a student's latest statewide assessment program test results are included on the student's transcript upon request of the student. Provides that successful completion of an International Baccalaureate diploma program course (course) shall count for high school credit. Provides that any rule adopted by the state board or the department concerning certain diplomas must provide that successful completion of a course is credited toward fulfilling the requirements of certain diplomas. Provides that high school students who have taken a course examination and received a score of four or higher on the examination are entitled to postsecondary academic credit at state educational institutions under certain conditions. Amends the requirements to receive a literacy endorsement. Requires the governing body of each school corporation to have a policy regarding the participation of habitually truant students in extracurricular and co-curricular activities.

Attorney general investigators. Establishes enforcement departments within the state Medicaid fraud control unit and the identity theft unit of the office of the attorney general. Provides that an investigator of the department who is designated by the attorney general as a law enforcement officer has law enforcement powers that are limited to carrying out the unit's responsibilities.

Taking bobcats. Requires the department of natural resources to establish and implement a season to take bobcats not later than July 1, 2025.

Age verification for material harmful to minors. Requires an adult oriented website operator that displays material harmful to minors to use a reasonable age verification method to prevent a minor from accessing an adult oriented website. Creates a cause of action to permit: (1) the parent or guardian of a child harmed by a violation of the age verification requirement to obtain monetary damages, injunctive relief, and reasonable attorney's fees; and (2) any other person to bring an action to obtain injunctive relief and reasonable attorney's fees. Prohibits a person that conducts age verification from retaining the identifying information of an individual seeking to access an adult oriented website that displays material harmful to minors, and permits an individual whose identifying information is retained to bring an action to obtain monetary damages, injunctive relief, and reasonable attorney's fees.

Attorney's fees. Increases: (1) the amount of attorney's fees that may be incurred by an offeror to $250 per hour; and (2) the total amount of attorney's fees, costs, and expenses that may be awarded to not more than $5,000; with respect to a qualified settlement offer.

Various tax matters. Amends the economic threshold for sales tax nexus to remove the number of sales transactions in the state as one of the two current triggers that require retail merchants to collect and remit sales tax. Allows a retail merchant that receives 75% or more of its receipts from the sale of prepared food to elect to claim a sales tax exemption on transactions involving electricity equal to 50% of the tax imposed on the transactions. Makes certain changes to statutes of limitations provisions. Requires sheriffs to transfer funds collected through executions of tax warrants twice a month electronically through the department of state revenue (department) payment portal. Specifies that the service of process fee for postjudgment service can only be assessed one time per case. Authorizes the department to disclose a taxpayer's name and other personal identification information with a tax preparer or tax preparation software provider in cases where the department suspects that a fraudulent return has been filed on behalf of a taxpayer and that the system of a taxpayer's previous year tax preparer or tax preparation software provider has been breached. Specifies the pass through entity tax liability for pass through entities in certain circumstances. Repeals an outdated provision that requires an owner of a truck stop to obtain a license from the department. Reorganizes certain retail merchant certificate provisions. Makes clarifying and technical changes.

Natural gas and electric utility infrastructure. Provides that an applicant that seeks: (1) the installation or extension of electric or natural gas utility infrastructure; (2) electric or natural gas utility service; or (3) both; in connection with certain development projects is entitled to request and convene, before commencing construction on the project, at least one technical advisory meeting with each utility whose service area includes the project site. Defines a "technical advisory meeting" as a meeting that: (1) includes as participants the applicant and one or more utilities: (A) whose service area includes the project site; and (B) from whom utility infrastructure, utility service, or both, will be required for the project; and (2) is held: (A) in preparation for, or in connection with, certain advance planning activities related to the project; and (B) for the purpose of: (I) sharing planning documents and drawings; (ii) determining the utility infrastructure, utility service, or both, required to serve the project; and (iii) discussing the terms of a potential extension agreement between the utility and the applicant. Sets forth the procedures and time frame for requesting and holding a technical advisory meeting. Requires an applicant and a utility to enter into an extension agreement before construction commences on a project, regardless of whether a technical advisory meeting is requested or held. Defines an "extension agreement" as an agreement that: (1) is entered into between an applicant and a utility whose service area includes the project site of the applicant's project; and (2) sets forth the obligations and commitments of: (A) the utility and the applicant with respect to the extension of utility infrastructure to the project site; and (B) the utility and the customers to be initially served by the extension upon its installation. Sets forth the required elements of an extension agreement. Provides that before agreeing to extend utility infrastructure to a project site in connection with the project, a natural gas utility must provide the applicant with a written summary that explains the obligations and commitments that apply to: (1) the utility; (2) the applicant; and (3) the customers to be initially served by the extension of the utility infrastructure upon its installation; under the Indiana utility regulatory commission's (IURC) rule on the extension of gas distribution mains. Sets forth the information required to be included in the summary. Provides that an applicant or a utility may submit an informal complaint to the IURC's consumer affairs division in connection with the bill's provisions concerning technical advisory meetings and extension agreements. Provides that if the IURC determines that it requires additional staff to handle the volume of informal complaints submitted, the IURC may impose a fee on a party against whom a decision is rendered. Provides that the fee may not exceed the lesser of: (1) the IURC's actual costs in handling the informal complaint; or (2) $750. Authorizes the IURC to adopt rules to implement the bill's provisions.

Remittance fee for international money wiring. Establishes the Indiana foreign electronic transfer fees property tax relief fund (fund) for the purpose of issuing property tax relief rebates to individuals who qualify for the over 65 property tax credit. Provides that the department of state revenue administers the fund. Requires the sender of a money transmission transaction to pay a fee if the recipient of the money is located outside of the United States. Provides a tax credit for an individual who: (1) is a citizen or national of the United States, or is an alien who has lawful permanent resident status or conditional permanent resident status; and (2) paid any fees for a money transmission transaction during the taxable year. Makes an appropriation.

Income tax deduction for recent graduates. Provides an adjusted gross income tax deduction for Indiana residents who obtain: (1) a bachelor's or an associate degree from a postsecondary educational institution; or (2) a certificate from a high value workforce certificate program, as determined by the commission for higher education (commission); in taxable years immediately following the taxable year in which the individual obtained the degree or certificate. Provides that a qualified individual is entitled to the tax deduction in each of the first two or four taxable years, depending on the type of degree or certificate obtained, that begin immediately following the taxable year in which the qualified individual completed the applicable educational program. Provides that the tax deduction for a particular qualified year is equal to the lesser of: (1) the amount of the qualified individual's Indiana adjusted gross income; or (2) $50,000. Requires the commission to, in part, determine and certify an individual's eligibility for the tax deduction.

Compensation for victims of violent crime. Amends definitions of emergency shelter care, motor vehicle, violent crime, and victim of a child sex crime. Changes out-of-pocket loss to out-of-pocket expenses. Provides that certain records obtained by the victim services division (division) of the criminal justice institute are to remain confidential. Provides that, where justice requires, the division may award compensation before an information or indictment is filed. Adds procedures for claim denial by the division. Provides that an award may not be made unless the claimant has incurred an out-of-pocket expense or loss of income that exceeds $100. Adds that the division may order the payment of compensation for reasonable, documented expenses that were incurred within 180 days of the violent crime. Provides that the director may extend the 180 days to two years for mental health counseling. Requires written verification of all losses and expenses requested before making an award. Adds procedures for application denial and appeals. Repeals the law relating to payment of compensable losses, hearings concerning the merits of an application, decisions by a hearing officer, the reduction of awards, and appealing the findings of a hearing officer.

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.