Supplemental payments to qualified cities. Changes the effective date of the supplemental payments to qualified cities statute. Requires the state comptroller to distribute annual supplemental payments to qualified cities, that were not previously paid, using money sourced from a combination of: (1) amounts to be deducted from the amount payable to Gary under the disposition of tax revenue statute; and (2) money appropriated by the general assembly. Requires the city of Gary to repay to the state the amounts the state appropriates for the supplemental payments, once the total amount of supplemental payments has been made to qualified cities, through continued monthly deduction of Gary wagering tax, and until the full amount appropriated by the state is repaid.

Indiana department of health. Specifies that provisions of law governing the office of administrative law proceedings apply to the Indiana department of health (state department) in matters concerning the involuntary transfer or discharge of a resident of a health facility. Specifies conditions for the use of updated publications for design enforcement by the state department in the regulation of hospitals and ambulatory outpatient surgical centers. Amends the list of crimes or acts that preclude a home health aide, nurse aide, or other unlicensed employee from employment at a home health agency and certain health care facilities. Amends the list of crimes that preclude a person from operating a home health agency or personal services agency. Requires the state department to: (1) investigate any report that a nurse aide or home health aide has been convicted of a certain crime; and (2) remove the individual from the state nurse aide registry. Makes it a Class A infraction for a person convicted of a certain crime to knowingly or intentionally apply for a job as a home health aide or other unlicensed employee at a home health agency or certain health care facilities. For provisions concerning the women, infants, and children nutrition program (WIC program), defines "WIC vendor agreement". Requires the state department to: (1) select WIC program vendors based on selection criteria set forth in federal regulations; (2) review the selection criteria annually; (3) include the selection criteria in the WIC state plan; and (4) publish the selection criteria on the state department's website. For purposes of submitting a death record of a stillborn, requires the physician, physician assistant, or advanced practice registered nurse (APRN) last in attendance to initiate the document process unless the physician, physician assistant, or APRN was not present upon the deceased. Includes reporting to local child fatality review teams, the statewide child fatality review committee, local fetal-infant mortality review teams, and suicide and overdose fatality review teams for the release of mental health records without the consent of the patient. Requires the state department to: (1) approve courses concerning auto-injectable epinephrine that meet criteria established by the state department (rather than courses offered by an approved organization as defined in current law); and (2) publish the criteria on its website. Removes a provision allowing the state department to contract with a third party to create a certificate of completion for a course. Removes the expiration of the statewide maternal mortality review committee. Amends the membership of the statewide child fatality review committee.

False or fraudulent deeds and affidavits. Provides that it is a deceptive act enforceable by the attorney general for a person to: (1) convey or attempt to convey; or (2) conspire to convey or attempt to convey; title to real property by recording a false or fraudulent deed or affidavit.

Expungement. Specifies that certain records relating to juvenile delinquency proceedings are accessible to a law enforcement officer acting within the scope of the officer's duties, and requires persons having custody of these records to take steps to ensure that these records are available to the law enforcement officer in a timely manner. Repeals a provision requiring a court to expunge certain records on the court's own motion. Prohibits the expungement of a crime of violence. Allows the expungement of official misconduct if: (1) the person seeking the expungement is not an elected official; and (2) the prosecuting attorney consents.

Court appointed counsel for certain minors. Provides that courts are required to appoint counsel for eligible children with certain exceptions. Provides that a county may seek reimbursement up to 100% for expenditures related to attorney services for eligible children. Requires the commission on court appointed attorneys to: (1) establish certain guidelines for counties to be eligible for reimbursement from the public defense fund; and (2) make a report to the legislative council and budget committee not later than December 1, 2026, regarding the 100% reimbursement for attorney services provided to eligible children. Makes an appropriation.

Local government finance. Places restrictions on the issuance of certain general obligation bonds. Amends a capitalization rate percentage under the statewide agricultural land base rate determination. Provides that the percentage cap used to determine the maximum levy growth quotient is 4% in 2026. Provides that, notwithstanding any growth in a political subdivision's assessed value (AV) in the previous year, a political subdivision's ad valorem property tax levy shall not exceed the ad valorem property tax levy for its last preceding annual budget, unless the fiscal body of the political subdivision adopts an affirmative tax rate and tax levy increase by ordinance following a separate public hearing. Requires a resulting decrease in tax rates for each political subdivision in which there was an increase in the political subdivision's AV in the previous year, subject to any affirmative tax rate and tax levy increase adopted by the fiscal body of the political subdivision. Phases out the authority for the department of local government finance (department) to permit an excess tax levy that is based on AV growth, school transportation costs, and other circumstances. Retains the provisions that permit an excess tax levy if the civil taxing unit cannot carry out its governmental functions in the case of annexation, a natural disaster, an accident, or an emergency. Phases in an increase in the acquisition cost threshold for the business personal property tax exemption from $80,000 to $2,000,000. Provides that the 30% minimum valuation limitation does not apply to business personal property placed in service after 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 to 2/3 of the AV of the homestead. Phases in 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 up 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. Makes certain changes to the qualification requirements and credit amount for the over 65 circuit breaker credit. Provides a supplemental homestead tax credit for property taxes for a person's homestead if the person qualifies for a standard homestead deduction for the same homestead property. Provides that specified referendums may be placed on the ballot only at a general election. Amends the ballot language for controlled project, school operating, and school public safety referendums. Provides that a school corporation may not adopt a resolution to place a controlled project referendum on the ballot during the second calendar year after the final calendar year in which a previously approved controlled project referendum levy is imposed. Modifies the threshold amounts used for determining whether a political subdivision's project is a controlled project and whether the petition and remonstrance process or the referendum process applies based on the political subdivision's total debt service tax rate. Adds provisions to authorize a county fiscal body to adopt an ordinance to establish a property tax payment deferral program (program). Provides that a qualified individual participating in the program may defer the payment of part of the property taxes that would otherwise be due on a homestead. Provides that property taxes deferred under the program are due after the occurrence of a deferral termination event. Provides that the maximum amount of taxes that may be deferred cumulatively year over year may not exceed $10,000. Increases, beginning in 2028, 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 2028 not to exceed 1.2%. Provides that within a county's total expenditure rate, the 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. 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. Authorizes a county fiscal body to impose a local income tax expenditure rate to provide property tax relief for property tax liability attributable to homesteads in the county before January 1, 2028. Expires the authority to impose a property tax relief rate under the LIT and repeals the levy freeze rate. Provides that, in order to continue to impose an expenditure tax rate after 2027, each county must adopt a new ordinance on or before October 1, 2027, to impose the rate. Provides that, for counties that fail to adopt an ordinance to renew an existing expenditure tax rate in 2027, the expenditure tax rate for the county in 2028 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, 2027, 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. Establishes the state and local income tax holding account within the state general fund for purposes of LIT distributions. Requires the budget agency to maintain an accounting for each county imposing a county LIT 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 state and 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. Beginning in 2028, requires the budget agency to make monthly transfers to the state and local income tax holding account of the amount determined for the month in the budget agency's 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. Requires the department to develop and maintain a property tax transparency portal through which taxpayers may: (1) compare the property tax liability in their current tax statement compared to their potential property tax liability based on changes under a proposed tax rate; and (2) provide taxpayer feedback to the department. Prohibits the northern Indiana commuter transportation district from issuing new bonds after May 9, 2025, that are payable in whole or in part from amounts distributed from the commuter rail service fund or the electric rail service fund. Requires all school corporations that adopt a resolution for an operating referendum tax levy that is imposed for the first time with property taxes first due and payable beginning after 2027 to share revenue with certain charter schools. Requires, beginning with distributions in 2028, that all school corporations begin sharing revenue from the school corporation's operations fund levy with certain charter schools. Provides for the phasing in of the sharing of revenue with certain charter schools from the school corporation's operations fund levy. Provides for the appointment of additional board members to the governing board of a charter school that receives property tax revenue. Sets forth additional procedures related to the closure of a charter school. Dissolves the Union School Corporation. Provides that for a fire protection territory established after January 1, 2025, each unit in a territory may not impose a tax rate that exceeds $0.40 per $100 of assessed valuation. Makes conforming changes. Makes technical corrections. Makes an appropriation.

Use of SNAP benefits. Prohibits recipients of Supplemental Nutrition Assistance Program (SNAP) benefits from using SNAP benefits to purchase accessory foods, including: (1) energy drinks; (2) sweetened beverages; (3) soft drinks; (4) corn or potato chips; and (5) prepared desserts, including cookies, candy, ice cream, cakes, and pies. Requires the office of the secretary of family and social services to apply for a waiver or authorization to implement the prohibition if a waiver or authorization from a federal agency is required, and allows a delay in implementation until the waiver or authorization is received. Requires the Indiana department of health (department) to include promotion of healthy eating as part of the department's promotion of health and wellness activities, including by developing and making available materials that provide guidance on purchasing and preparing healthy foods on a limited budget.

Campaign finance. Prohibits a foreign national from making a contribution in connection with a public question. Prohibits a political action committee from: (1) knowingly or willfully; and (2) directly or indirectly; accepting a contribution or expenditure from a prohibited source. Prohibits a foreign national from taking certain actions concerning a public question. Specifies reporting and disclosure requirements that apply to a political action committee and a person who makes an independent expenditure.

Employee child care assistance partnership program. Establishes the employee child care assistance partnership program. Makes an appropriation.

Residential property tax relief. Provides an assessed value stabilization deduction for homestead property after applying the standard homestead and supplemental homestead deductions taking into account the year over year change in the homestead's assessed value compared to the year over year change in the Consumer Price Index.

Line maintenance in public rights-of-way. Sets forth minimum standards for the installation and maintenance of communications service or utility service facilities (facilities) in a public right-of-way. Defines a "permittee" as: (1) a person to whom an initial permit or other authorization for the installation of a facility in a public right-of-way is granted by a unit; or (2) a service provider responsible for maintaining a facility that has been installed in a public right-of-way. Defines a "line pollution violation" as a violation involving: (1) noncompliance with any standard set forth in the bill's provisions for the installation and maintenance of a facility in a public right-of-way; or (2) the presence of any damaged, abandoned, loose, or improperly secured facilities within a public right-of-way; attributable to a permittee. Provides that a permittee responsible for a line pollution violation is liable to the unit owning the public right-of-way for a fine in an amount determined by the unit, but not to exceed: (1) $500 per violation for each day the line pollution violation remains uncured; or (2) a total fine of $2,500. Requires a permittee to ensure that any person responsible for installing, replacing, relocating, or repairing any underground facility that is owned or operated by the permittee and located within a public right-of-way complies with the requirements set forth in: (1) Indiana's statute concerning underground utility facilities; and (2) any applicable local ordinance or regulation; with respect to any work involving drilling, trenching, boring, hand digging, or plowing.

Enforcement of federal child sex crimes. Provides that a person who violates certain federal offenses concerning child sexual abuse commits a Level 1 felony. Allows the attorney general to do the following with respect to certain crimes against children: (1) investigate complaints of the criminal activity; (2) assist victims of the crimes; (3) cooperate with certain law enforcement agencies in the investigation of the crime; and (4) assist prosecutors in the investigation and prosecution of the crime. Allows the attorney general to cooperate with the National Center for Missing and Exploited Children with an investigation of alleged offenses related to sexual exploitation of children. Allows the attorney general to notify a law enforcement agency and a prosecuting attorney if the attorney general has reasonable suspicion to believe that a person has committed certain offenses against a child. Allows a prosecuting attorney to deputize the attorney general or a deputy attorney general to prosecute certain offenses against children.

County coroners. Requires the coroner where the incident occurred to respond to the coroner where the death occurred not more than 24 hours after being contacted to discuss the need for an autopsy. Provides that if the coroner where the incident occurred does not timely respond, the coroner where the death occurred may conduct an autopsy and bill the coroner where the incident occurred. Provides that beginning January 1, 2026, a licensed hospital is required to have a blood retention protocol for the preservation of the first sample of blood drawn from an individual after arriving at a hospital for treatment. Specifies the required elements of the blood retention protocol, including how long a laboratory is required to hold a blood sample in storage. Provides for waiver of the blood sample storage requirement in any case where the sample is tested and cannot be retained for reasons of medical necessity in the clinical care of the patient.

Audit of state agencies. Requires the legislative council to oversee the audit, by an independent public accounting firm, of all accounts, financial affairs, and compliance related matters of all state agencies. Requires the legislative council to direct the legislative services agency to issue requests for proposals for an independent public accounting firm or firms, as necessary, to audit the state agencies. Requires the legislative council to determine which and how many state agencies will be audited each year. Requires the legislative council to provide notice to a state agency that will be subject to audit 30 days prior to the audit. Provides that the legislative council may not authorize a subsequent audit of a state agency until all state agencies have been audited at least once. Provides that when all of the state agencies have been audited at least once, the legislative council may determine which and how many agencies will be audited annually for each calendar year thereafter on a random basis. Provides that the legislative council may authorize a subsequent audit of a state agency that the legislative council determines to be high risk. Requires the legislative council to determine the scope of an audit during the request for proposal process. Lists the state agencies that are subject to audit. Requires the legislative council to publish the results of the audit of each state agency on the general assembly's website.

Straight ticket voting. Removes a voter's option to vote for all candidates of a political party or an independent ticket at one time (straight ticket voting) in a general or municipal election. Repeals superseded statutes relating to straight ticket voting. Increases the amount of time that a voter may remain in the voting booth at a general, municipal, or special election, from four minutes to seven minutes.