Professional licensing matters. Removes references to a quality review in provisions relating to the licensing of accountants. Requires the Indiana board of accountancy (board) to adopt rules requiring the firm to allow the administering entity to provide access to the results of its most recently accepted peer review and other objective information to the board. Removes language requiring the administering entity to make a peer review report available to the oversight committee not more than 30 days after the issuance of the peer review report. Provides that the results of a peer review may be treated as a complaint submitted by the board. Removes language requiring the peer review committee issuing a report to cooperate with an investigation of a complaint. Allows the use of certain titles by an individual who is enrolled in or has graduated from a school or college of architecture or an accredited curriculum of landscape architecture.

The attorney general and amicus curiae briefs. Provides that the attorney general may file an amicus curiae brief only if the governor gives written approval to file the amicus curiae brief. Makes a conforming change.

State payments in lieu of property taxes. Requires the state to make payments in lieu of property taxes (PILOTs) for qualified parcels in qualified counties in which the lesser of 19%, or 5,000 acres, of all land in the qualified county is: (1) owned or leased by the state or the federal government; and (2) subject to an exemption from property taxes. Defines "qualified parcel" as a parcel that is: (1) owned or leased by the state; (2) subject to an exemption from property taxes; and (3) located in a qualified county. Provides that a qualified county containing qualified parcels is entitled to receive PILOTs from the state. Prohibits an underlying taxing unit of a qualified county from receiving PILOTs. Provides that, for purposes of calculating a PILOT, each acre of the qualified parcel is considered to have an assessed value of 1/2 of the statewide agricultural land base rate value. Provides that money received from the PILOTs must be used by a qualified county only for: (1) any public safety expense; and (2) infrastructure expenditures, including water quality improvements. Continuously appropriates from the state general fund the amount necessary to pay the required PILOTs.

Extension of water service to schools. Allows a water or wastewater utility to extend service, without a deposit or other adequate assurance of performance from the customer, a distance of not more than three miles to a: (1) public school, including a charter school; or (2) nonpublic school that employs one or more employees; that is connected to a well or septic system on July 1, 2024, for the purpose of enabling the public school or nonpublic school to disconnect from the well or septic system.

Religious exemption from worker's compensation. Provides an exemption from worker's compensation and occupational diseases coverage for a member of certain religious sects or a division of a religious sect who meets certain requirements and obtains a certificate of exemption (certificate) from the worker's compensation board (board). Provides that if certain information about an individual who holds a certificate is no longer true: (1) the individual and the individual's employer must take certain steps; and (2) the certificate is no longer effective. Makes conforming changes.

Pension matters. Provides that a state employee may affirmatively elect to enroll in the deferred compensation plan prior to the auto enroll date on day 31 of the state employee's employment. Removes a provision that sets a maximum employer surcharge for the legislators' defined benefit plan, state excise police, gaming agent, gaming control officer, and conservation enforcement officers' retirement plan, public employees' retirement fund, and Indiana state teachers' retirement fund (fund). Requires the board of trustees of the Indiana public retirement system (board) to develop the technological and administrative capabilities sufficient to categorize fund members into separate groups in which: (1) certain members receive a service based thirteenth check; and (2) certain members receive a cost of living adjustment. Requires the board to set the surcharge rates at a level to actuarially prefund: (1) annual indexed thirteenth checks for all current retired members and beneficiaries retired before July 1, 2025; and (2) 1% annual cost of living adjustments to future in-payment members and beneficiaries retired on or after July 1, 2025. Provides that the board shall not reduce the surcharge rates from the prior year. Allows the board to increase the surcharge rates by not more than 0.1% of payroll from the prior year. Requires certain political subdivisions to present to the interim study committee on pension management oversight regarding a delinquent employee retirement plan offered by the political subdivision. Requires, effective July 1, 2025, the trustee of the state police pension trust to maintain a supplemental allowance reserve account for the purpose of paying postretirement benefit adjustments. Increases the maximum date that a member or participant of certain retirement funds can participate in the deferred retirement option plan from 36 to 60 months. Requires the member or participant to notify their employer if the member or participant elects to enter or extend the deferred retirement option plan.

Trafficking of harmful substances in jails. Defines "chemical intoxicant" and increases the penalty for trafficking with an inmate if the trafficked article is a chemical intoxicant.

Parent-child relationship. Provides that if a court in a paternity or child custody proceeding does not award joint legal custody or joint physical custody of a child, the court shall enter findings of fact and conclusions of law citing a preponderance of evidence that awarding joint legal custody or joint physical custody is unreasonable and not in the best interest of the child. Provides for a court in a proceeding to modify custody to consider any substantial changes in the facts underlying a previous court decision not to award joint legal custody or joint physical custody. Provides that in allocating parenting time, there is a rebuttable presumption that it is in the best interests of the child for parenting time to be allocated equally or nearly equally between the child's custodial parent and the child's noncustodial parent. Provides that a finding by the court that a history of child abuse or neglect exists with respect to the child is sufficient to rebut the presumption.

Access to TikTok on state information technology. Provides that an individual who is issued an electronic device by the state of Indiana for purposes of the individual's work for or on behalf of the state of Indiana may not: (1) install the TikTok application on the electronic device; or (2) use the electronic device to access the website of a corporation that owns and distributes the TikTok application. Requires the office of technology (office) to configure any electronic device managed by the office such that: (1) the TikTok application cannot be installed on the electronic device; and (2) the electronic device cannot be used to access the website of a corporation that owns and distributes the TikTok application. Requires a state educational institution to configure the state educational institution's information technology equipment and services to prevent access to the website or other Internet enabled services of TikTok through the state educational institution's information technology equipment and services.

Transit development district three-way permits. Provides for the issuance of 25 new three-way alcoholic beverage permits to restaurants located: (1) within a transit development district; or (2) not more than 1,500 feet from the boundary of a transit development district.

Union County food and beverage tax. Authorizes Union County to impose a food and beverage tax.

Contraceptive coverage. Requires a state employee health plan, a policy of accident and sickness insurance, and a health maintenance organization contract to provide coverage, without cost sharing, for: (1) contraceptive products and services; (2) counseling and screening for certain sexually transmitted infections; and (3) pre-exposure prophylaxis, post-exposure prophylaxis, and human papillomavirus vaccination.

Law enforcement powers of fire investigators. Allows a fire investigator who is a member of a fire department that provides service to a first or second class city (city) to exercise police powers for the city if the city police chief and county sheriff receive written notification from the chief of the city fire department or the fire department providing service to the city. (Under current law, a fire investigator must be a member of the city fire department and must be authorized to exercise police powers in the city by the chiefs of the city police department and fire department.)

CHINS dispositional hearing data. Requires the department of child services to prepare an annual report containing certain information for all cases in which a parent, guardian, or custodian has been ordered to participate in the plan of care for a child.

Lake Michigan rescue equipment. Requires the owner of a pier or public access site on Lake Michigan to install public rescue equipment, including at least one ring life buoy, on the pier or public access site. Establishes requirements concerning ring life buoys installed on piers and public access sites. Provides that the end of the buoy line must not be secured to the shore. Requires a unit of local government that owns one or more piers or public access sites on Lake Michigan, at least twice per year, to publish on the unit's website a report on lakefront drownings that occur within 50 feet of the unit's piers or public access sites. Provides that if more than one fatal drowning occurs not more than 50 feet from a particular pier or public access site in a span of five years, the owner of the pier or public access site shall: (1) disseminate in the area of the pier or public access site a water safety plan pertaining to the pier or public access site; and (2) upgrade the public rescue equipment installed on the pier or public access site, such as by installing equipment that automatically contacts the local 911 service in an emergency.