Education matters. Requires the department of education (department), in collaboration with certain other state entities, to collect and maintain certain data and to publish on the department's website timely and relevant information about secondary education programs. Provides that the department shall administer and implement the comprehensive career navigation and coaching system developed by the commission for higher education and administer the career coaching grant fund (fund). Provides certain requirements for an eligible entity to receive a grant from the fund. Requires the department to prepare a report concerning career coaching and submit the report to the governor and general assembly. Requires the department of workforce development to update wage threshold data used to categorize career and technical education programs for use in the subsequent school year. Makes conforming changes.

Address registry for unlawful aliens. Requires an unlawful alien to register with the local law enforcement authority in the alien's county of residence. Makes failure to register a Class A misdemeanor, and increases the penalty to a Level 6 felony for a second or subsequent offense.

Services for the aged and disabled. Allows the office of the secretary of family and social services (office of the secretary) to study and prepare a report containing recommendations for realigning and consolidating the local area agency on aging (area agency) planning and service areas. Amends the definition of "community and home care services" for purposes of community and home options to institutional care for the elderly and disabled program (CHOICE). Prohibits the division of aging from requiring a CHOICE provider to be certified under the Medicaid program or a Medicaid waiver program. Creates an exception for a provider of certain services. Requires an area agency to prioritize CHOICE funding to identify specified individuals and provide community and home care services to these individuals. Requires the office of the secretary, in negotiating reimbursement rates for CHOICE services, to consider the location and availability of service providers. Authorizes the office of the secretary to establish a Medicaid diversion pilot program to evaluate the effectiveness of home modification and telehealth enhanced chronic care services provided by specified area agencies in reducing Medicaid expenditures. Allows the office of the secretary, a managed care organization that has contracted with the office of Medicaid policy and planning, and a person who has contracted with a certain managed care organization or the office of the secretary to contract with an area agency to provide and receive reimbursement for a level of care assessment for the: (1) health and wellness Medicaid waiver; (2) traumatic brain injury Medicaid waiver; and (3) risk based managed care program for the covered population.

Intimidation. Provides that intimidation is a Level 6 felony if the subject of the threat is a public school, a state accredited nonpublic school, or a charter school.

Local government finance. Phases in a total exemption for business personal property that is placed in service after January 1, 2025. Specifies that the exemption does not apply to business personal property that is placed in service on or before January 1, 2025. Increases the acquisition cost threshold for the business personal property tax exemption from $80,000 to $200,000 over six years. Provides that the 30% minimum valuation limitation does not apply to business personal property placed in service after January 1, 2025. Phases down the minimum valuation percentage from 30% to zero for business personal property placed in service on or before January 1, 2025. Phases down the homestead standard deduction over five years to zero beginning for taxes due and payable in 2031. Phases in an increase in the supplemental homestead deduction over five years to 2/3 of the assessed value (AV) of the homestead. Provides an AV deduction for all property that is subject to the 2% circuit breaker credit for excessive property taxes for assessment dates beginning in 2025. Provides that the amount of the AV deduction is increased over a five year period from a 7% AV deduction for taxes due and payable in 2026 to a 1/3 AV deduction for taxes due and payable in 2031, and each taxable year thereafter. Expires certain property tax deductions allowed in current law, and instead allows a credit against local property taxes in certain instances. Increases, beginning in 2027, the maximum local income tax (LIT) expenditure rate for all counties to 2.9%. Authorizes a city or town to impose a municipal LIT rate beginning in 2027 not to exceed 1.2%. Provides four rate categories within the county's total expenditure rate that a county may adopt: (1) up to a 1.2% rate for county general purpose revenue; (2) up to a 0.4% rate for fire protection and emergency medical services; (3) up to a 0.2% rate for nonmunicipal civil taxing unit general purpose revenue; and (4) up to 1.2% for certain cities and towns that are not eligible to adopt a municipal LIT rate. Defines "nonmunicipal civil taxing units". Eliminates the imposition of the LIT on individuals who maintain a principal place of business or employment in a county with a LIT but do not reside in the county. Eliminates provisions that provide for a distribution of LIT expenditure rate revenue to schools and civil taxing units in counties that imposed a rate under the prior county adjusted gross income tax (CAGIT). Expires the authority to impose a property tax relief rate under the LIT and repeals the levy freeze rate. Provides that an ordinance adopted to impose a LIT property tax relief rate shall expire December 31, 2026. Provides that, in order to continue to impose an expenditure tax rate after 2026, each county must adopt a new ordinance in 2026 (on or before October 1, 2026) to impose the rate. Provides that, for counties that fail to adopt an ordinance to renew an existing expenditure tax rate in 2026, the expenditure tax rate for the county in 2027 shall be the minimum tax rate necessary for existing debt service. Specifies that this does not prevent the county from renewing, imposing, or modifying an expenditure tax rate in subsequent years. Eliminates local income tax councils beginning July 1, 2026, and instead provides that the county fiscal body is the adopting body in all counties for purposes of the county LIT, and the city or town fiscal body is the adopting body in the case of a municipal LIT. Requires the budget agency to determine the difference between the balance in a county's local income tax trust account as of December 31, 2025, minus the county's certified distribution amount for 2027, and beginning in 2027, make five consecutive special distributions to counties over a five year period equal to 20% of that amount each year. Establishes the local income tax holding account within the state general fund for purposes of local income tax distributions. Provides that the budget agency shall administer the account. Requires the budget agency to maintain an accounting for each county imposing a local income tax based on annual returns filed by or for county taxpayers (same as current law). Requires undistributed amounts so accounted to be held for purposes of the local income tax holding account beginning after December 31, 2026. (Under current law, undistributed amounts are required to be held in reserve separate from the state general fund.) Requires the budget agency to present each December to the budget committee a report of the following: (1) An estimate of the monthly certified distribution amounts for the immediately succeeding calendar year. (2) A description of the method used to determine the monthly estimates. (3) The balance in the local income tax holding account, including an accounting of the undistributed amounts held for purposes of the account. Beginning in 2027, requires the budget agency to make monthly transfers to the local income tax holding account of the amount determined for the month in its report to the budget committee. Repeals a provision that requires the budget agency to adjust the certified distribution of a county for the succeeding year following a tax rate change. Makes technical corrections. Makes a continuous appropriation.

State comptroller matters. Specifies the timing of annual salary increases for state elected officials. Provides that the state comptroller calculates distributions of financial institutions tax revenue to taxing units. Provides that a taxing unit may deposit a distribution of financial institutions tax revenue in any fund, and the revenue may be used for any purpose allowed by law. Requires the state comptroller to calculate and provide the distribution amounts of commercial vehicle excise tax revenue for each taxing unit in a county to the county auditor. Provides that the county auditor may deposit a distribution of commercial vehicle excise tax revenue in any fund, and the revenue be may used for any purpose allowed by law. Removes a requirement that a prosecuting attorney notify the state comptroller of the prosecuting attorney's election to devote full professional time to the duties of the office. Provides that an individual is not required to file any notification with the state comptroller that the individual has been elected or appointed to a judgeship. Requires the state comptroller and Indiana public retirement system to develop and present to the interim study committee on pension management oversight a proposed plan for a transition from the use of, and contribution of state revenue to, retirement medical benefits accounts to an increased focus on the use of, and additional contributions of state revenue to, the state employees' deferred compensation plan.

Workforce matters. Amends the definitions of "discharge for just cause", "employment", and "gross misconduct" for purposes of unemployment insurance. Provides that an unemployment claimant: (1) is required to verify the claimant's identity before a claim can be filed, and as a condition for continued eligibility; and (2) has the right to request a wage investigation and to appeal the results of the investigation to a liability administrative law judge. Allows an unemployment claimant or employing unit to appeal regarding the claimant's status as an insured worker. Requires that all hearings before an administrative law judge or the unemployment insurance review board concerning disputed unemployment claims be set as telephone hearings, unless an objection is made. Allows a disputed unemployment claim to be directly filed with a liability administrative law judge. Provides that administrative records of the department of workforce development (department) are self-authenticating and admissible in an administrative hearing. Provides that the department may release certain confidential records to the extent permitted by federal law. Makes certain changes regarding the reemployment service and eligibility assessment program. Makes various changes regarding extended unemployment benefits. Provides that repayment of a benefits overpayment may be waived if certain conditions are met. Alters certain fee and payment provisions. Removes or alters notice and delivery requirements and extends certain deadlines. Requires the department to issue a written notice of violation to a person who fails to comply with certain authorization requirements. Provides that the department may assess a civil penalty against a person under certain circumstances. Requires civil penalties collected by the department to be deposited in the proprietary educational institution authorization fund. Establishes the unemployment insurance modernization fund (fund). Requires the department to annually submit a report to the budget committee detailing the expenditures made from the fund during the previous state fiscal year. Requires the department to annually submit a report to the budget committee concerning the status of the department's unemployment insurance program. Provides that the department may establish a reemployment pilot program. Makes conforming changes.

Substitute system of worker's compensation. Provides that an employer who is a member in good standing with the Small Business Aid, Inc., and provides a substitute system of worker's compensation and worker's occupational diseases compensation as established by the Small Business Aid, Inc., is not required to seek the approval of the worker's compensation board in order to provide the substitute system of compensation in lieu of compensation and insurance provided under the worker's compensation and worker's occupational diseases compensation laws. Makes corresponding changes.

School protective door assemblies. Requires, not later than July 1, 2026, the fire prevention and building commission to adopt rules to adopt the: (1) Standard for Life Safety Code (NFPA 101) published by the National Fire Protection Association; and (2) Standard for Fire Doors and Other Opening Protectives (NFPA 80) published by the National Fire Protection Association for the purpose of regulating protective door assemblies for schools. Requires each school corporation, charter school, or state accredited nonpublic school (school) to annually inspect each protective door assembly in each school building that is being used to provide instruction to students. Provides that the inspection must: (1) be performed by a qualified inspector; (2) verify whether each particular protective door assembly meets certain standards; and (3) include a report to the school with the results of the inspection. Provides that if a protective door assembly is determined to not be in compliance with standards and there is a serious risk for a fire or life safety hazard, the school shall remedy the noncompliant protective door assembly not later than 180 days after the date of the inspection. Provides that if a protective door assembly is determined to not be in compliance with standards, but there is not a serious risk for a fire or life safety hazard, the school shall remedy the noncompliant protective door assembly not later than 18 months after the date of the inspection. Provides that the department of homeland security (department) or the department's designee shall annually review a school's inspection records. Provides that the department or the department's designee shall issue an order to the school if the protective door assembly is not brought into compliance within the designated period to remedy. Requires a school that receives an order to post the citation on the school's website until the noncompliant protective door assembly is made compliant with certain standards. Requires the fire prevention and building commission to adopt administrative rules.

Local public questions. Makes certain changes to the language for the public question required for a controlled project referendum, school operating levy referendum, and school safety referendum. Makes corresponding changes. Makes technical corrections.

Victims of bullying. Amends the definition of "eligible student" for purposes of eligibility under the Indiana education scholarship account program. Requires a school to provide certain victims of bullying with the option to finish the semester by means of virtual instruction or remote learning. Makes conforming changes.

Unlawful possession of a firearm by a child. Adds felony unlawful possession of a firearm by a child to the list of crimes for which a juvenile court shall, upon motion of the prosecuting attorney, waive jurisdiction under certain circumstances. Removes certain crimes concerning children and firearms from the list of crimes in which a juvenile court does not have jurisdiction for an alleged violation. Removes language in the unlawful carrying of a handgun statute prohibiting a person less than 18 years of age from carrying a handgun. Provides that the unlawful carrying of a handgun statute applies to a person who has been adjudicated as a delinquent child under the statute, and is at least 18 years of age but less than 23 years of age. Renames the "dangerous possession of a firearm" crime to "unlawful possession of a firearm by a child" and provides that the enhanced penalty applies if the offense was committed: (1) on or in school property; (2) within 500 feet of school property; or (3) on a school bus. Removes the reckless mens rea for unlawful possession of a firearm by a child. Makes technical changes.

Municipal parks and recreation board. Allows a resident of the library district to be appointed to the parks and recreation board of a third class city or a town.

Licensure of naturopathic physicians. Provides for the licensure of naturopathic physicians. Specifies certain individuals who are not required to be licensed. Establishes the board of naturopathic medicine (board). Establishes license requirements. Requires licensed naturopathic physicians to obtain continuing education for license renewal. Establishes the naturopathic formulary council to establish a formulary for naturopathic physicians. Establishes the childbirth attendance advisory commission to provide recommendations concerning the practice of naturopathic childbirth attendance. Provides that an individual who is not licensed may not use certain descriptions, titles, or initials to indicate or imply that the individual is a licensed naturopathic physician. Establishes criminal penalties for certain violations.

Local government pensions. Increases the 1977 police officers' and firefighters' pension and disability fund's maximum annual cost of living adjustment from 3% to 5%.