Education matters. Requires the department of education to prepare and submit a report that includes the department's recommendations regarding the major themes and content areas that should be developed and maintained in Indiana education law. Amends the: (1) definition of "eligible student" for purposes of eligibility under the Indiana education scholarship account program (program); (2) definition of "ESA qualified expenses" under the program to include additional items; and (3) state fiscal year used to determine the annual grant amount under the program. Provides that the treasurer of state shall accept applications July 1 through June 30 of each year for the immediately following school year. (Current law requires applications to be submitted for an eligible student not later than September 1 for the immediately following school year.) Establishes requirements regarding using grants under the program for computer hardware or other technological devices. Removes the following provisions: (1) Certain program agreement requirements regarding enrollment in a school that receives tuition support. (2) References in the program provisions regarding plans developed under Section 504 of the federal Rehabilitation Act of 1973.

Uniform recognition and enforcement of Canadian protection orders. Codifies the Uniform Recognition and Enforcement of Canadian Domestic Violence Protection Orders Act. Provides procedures for enforcement of a Canadian domestic violence protection order (protection order) by a law enforcement officer and the court. Provides that a protection order may be registered in Indiana.

Video gaming terminals. Authorizes wagering on video gaming terminals in certain establishments. Establishes a licensing structure for participants in video gaming. Imposes a video gaming wagering tax of 30% of adjusted gross receipts.

Prekindergarten programs. Exempts public schools and charter schools from: (1) certain paths to quality program requirements; and (2) certain prekindergarten program eligible provider requirements. Provides that a prekindergarten child care program located in a public school or a charter school is in compliance with certain child care and development fund voucher program requirements if approved by another state regulatory authority. Requires the office of family and social services (office) to request an amendment to include public schools and charter schools in the office's child care and development fund voucher program.

State disaster relief fund. Makes changes to the permissible uses for the state disaster relief fund (fund). Makes changes to the requirements for an eligible entity to receive financial assistance from the fund. Makes changes to the calculations used to determine the amount of financial assistance an eligible entity may receive from the fund. Increases, from $10,000 to $25,000, the amount of loss that may be compensated for damages to an individual's property. Repeals provisions that: (1) provide a definition of "public facility"; (2) provide limitations for an entity suffering multiple disaster emergencies; and (3) provide requirements for an application of an eligible entity that is an individual to obtain financial assistance from the fund.

Financial institutions and consumer credit. Provides that a reference to federal law in: (1) the first lien mortgage lending act; (2) the Uniform Consumer Credit Code; or (3) the Indiana Code title governing financial institutions; is a reference to the law as in effect December 31, 2023 (rather than December 31, 2022, under current law). Amends Indiana Code provisions concerning accounting practices for credit unions to reflect a new accounting standard that replaces the allowance for loan and lease losses accounting methodology with the allowance for credit losses methodology, as required by the Financial Accounting Standards Board. Establishes a new chapter in the Indiana Code article containing general provisions with respect to financial institutions to require corporations (defined as certain financial institutions organized or reorganized under Indiana law) to notify the director of the department of financial institutions of a reportable cyber incident or notification incident in accordance with the same procedures required by the corporation's federal supervisory authority or federal insurer.

IURC and office of energy development matters. Repeals the Indiana Code provisions concerning the following obsolete programs and funds administered by the Indiana office of energy development (office): (1) The alternative fuel fueling station grant program. (2) The alternative fuel vehicle grant program for local units. (3) The Indiana coal research grant fund. (4) The office of alternative energy incentives. (5) The alternative energy incentive fund. (6) The center for coal technology research. Makes conforming amendments to other sections of the Indiana Code that reference the repealed provisions. Repeals, in the Indiana Code chapter governing the Indiana recycling market development board (board), a provision that authorizes the office to establish and administer a revolving loan program to make low interest loans for energy efficiency or recycling market development projects. Relocates that provision to the Indiana Code chapter governing the office and removes from the provision language authorizing the office to consult with the board in establishing and administering the program. Provides that, notwithstanding the statutory requirements for a local unit to be certified as a commercial solar energy ready community or a wind energy ready community, the commercial solar and wind energy ready communities development center may make a reasonable determination to certify a unit as a commercial solar energy ready community or a wind energy ready community if the unit: (1) has adopted a commercial solar or wind power regulation and the unit's regulation does not: (A) materially differ from applicable industry or regulatory standards; or (B) otherwise materially affect the ability of a project owner to develop a commercial solar project or wind power project in the unit; or (2) has other clear standards for the construction, installation, siting, modification, operation, or decommissioning of commercial solar or wind power systems and the unit's clear standards meet specified requirements. Amends the Indiana Code section concerning a rate case in which a utility seeks an increase in revenues exceeding $2,500,000, and with respect to which a public hearing is required, to provide that the Indiana utility regulatory commission (IURC) shall conduct at least one public hearing in one of the following, as determined by the IURC: (1) The largest municipality located within the utility's service area. (2) The municipality containing the largest number of customers served by the utility. (3) The county containing the largest number of customers served by the utility. (Current law requires the IURC to conduct the public hearing in the largest municipality located within the utility's service area.) Makes a corresponding change to the statute concerning rural electric membership corporations. Repeals a provision in the statute concerning incentives for clean energy projects that requires eligible businesses under the statute to file with the lieutenant governor a monthly report concerning purchases of: (1) Illinois Basin coal for energy production or generation; and (2) fuel or energy produced by a coal gasification facility or by a nuclear energy production or generating facility.

Adjusting county portion of NIRPC budget. Requires the northwestern Indiana regional planning commission (NIRPC), beginning with NIRPC's 2026 budget and for each year thereafter, to annually adjust each participating county's portion of the budget for the ensuing year by the greater of the following: (1) The annual percentage change in the Consumer Price Index for all Urban Consumers. (2) The participating county's maximum levy growth quotient for the ensuing year.

Tobacco. Prohibits a retail establishment from holding more than one active tobacco sales certificate (certificate) for a retail location at any time. Prohibits the alcohol and tobacco commission (commission) from issuing a certificate to certain persons. Provides that, if a majority interest in a business that holds a certificate is sold or transferred: (1) the new ownership must apply for a new certificate; and (2) the certificate and permit number held by the previous ownership are void 90 days after the sale or transfer of the ownership of the business. Specifies that an employee of a certificate holder (employee) must hold a valid: (1) driver's license issued by the state of Indiana or another state; or (2) identification card issued by the state of Indiana, another state, or the United States; to sell tobacco products. Requires an employee to have the driver's license, identification card, or a copy of these documents readily available to show an excise officer or law enforcement when selling tobacco products. Allows an employee who is unable to show these documents to provide certain evidence within five days. Permits the commission to impose a civil penalty on the certificate holder if an employee fails to timely produce this evidence. Provides that a person who recklessly, knowingly, or intentionally sells a tobacco product without a valid certificate commits a Class C infraction. Makes it a Class C misdemeanor for a person to operate a tobacco and vaping business within 1,000 feet of school property. Specifies exceptions.

Legislative oversight. Establishes the economic development policy oversight commission. Requires the commission to review, consider, and make recommendations concerning the following: (1) The activities of the Indiana economic development corporation. (2) The activities of local and regional economic development organizations. (3) The expenditure of money appropriated for economic development purposes. Establishes the finance policy oversight commission. Requires the commission to review, consider, and make recommendations concerning the following: (1) The activities of the Indiana finance authority. (2) The activities of the Indiana housing and community development authority. (3) The expenditure of money appropriated for projects financed through the Indiana finance authority or the Indiana housing and community development authority.

Firearm storage. Provides that a person having the care of a dependent who recklessly, knowingly, or intentionally fails to secure a loaded firearm in the person's residence or vehicle commits neglect of a dependent, a Level 6 felony, if the dependent uses the firearm to cause bodily injury or death to any person. Enhances the offense to a Level 5 felony in particular instances. Specifies exceptions and defenses. Specifies sign requirements for retail dealers. Defines terms and makes conforming amendments.

Minimum wage. Provides that, for any work week beginning on or after July 1, 2024, the minimum wage paid to certain employees is 0.008% of the governor's annual salary. (Under current law, the minimum wage is $7.25 per hour.)

Tax sale procedures. Provides immunity from civil liability and civil and criminal trespass to a person who is a tax sale certificate holder or an applicant for a tax deed who enters an abandoned or vacant property during the statutory redemption period to perform routine maintenance in order to remedy an existing or anticipated ordinance violation imposed by a political subdivision.

Occupational health and safety. Provides that the commissioner of labor or the commissioner's duly designated representative may assess a civil penalty of not less than the minimum civil penalty and not more than the maximum civil penalty adopted by the United States Occupational Safety and Health Administration under the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 for an employer who violates certain health and safety standards.

Tax credit for safe gun storage expenses. Provides that a taxpayer is entitled to a credit against the taxpayer's state income tax liability in a taxable year equal to the lesser of: (1) 20% multiplied by the safe gun storage expenses incurred by the taxpayer during the taxable year; or (2) $500 in the case of an individual filing a single return (or $250 in the case of a married individual filing a separate return). Defines "safe gun storage expenses" as the purchase price of a qualified firearms storage device. Defines "qualified firearms storage device" as: (1) a safe, lockbox, cabinet, or other container designed to store firearms securely by restricting access to the firearms by a locking device; or (2) a locking device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device. Provides that to obtain the credit, the taxpayer must claim the credit in the manner prescribed by the department of state revenue (department). Requires the taxpayer to submit to the department proof of the taxpayer's safe gun storage expenses and all information that the department determines is necessary for the calculation of the credit. Prohibits the taxpayer from claiming any carryover, carryback, or refund of any unused credit.