Taxation of grain processing equipment. Provides an assessed value deduction for eligible grain processing equipment equal to 100% of the assessed value for assessment dates beginning in 2026. However, limits the deduction to 10 consecutive years in the case of an owner of the equipment who is a grain buyer or warehouse subject to licensing by the Indiana grain buyers and warehouse licensing agency. Provides a sales tax exemption for equipment used in storing, drying, moving, removing, and handling agriculturally cultivated grain crops.

Critical incident stress management debriefings. Provides that a first responder recipient of critical incident stress management (CISM) services may not be compelled to testify or otherwise disclose a communication made to a CISM services provider or peer support team member relating to the first responder recipient's CISM services in a civil, criminal, or administrative proceeding. Provides that a first responder recipient or the first responder recipient's employer may not be held liable for damages for any act, error, or omission committed by the first responder recipient based on a communication provided between a first responder recipient and CISM team, CISM services provider, or peer support team as part of the CISM services unless the act, error, or omission constitutes wanton, willful, or intentional misconduct.

Town of Cumberland. Provides that on January 1, 2027, the town of Cumberland is an excluded city and no longer part of the consolidated city. Requires the town legislative body and the legislative body of the consolidated city and county to take any steps necessary to transition the town to an excluded city. Requires the department of local government finance to adjust property tax levies, rates, budgets, and distributive shares of local units of local government as necessary to account for the town becoming an excluded city. Provides that, after December 31, 2026, any part of the town that is included in a fire protection district on December 31, 2026, that is located in the county containing the consolidated city, shall continue to be included in the fire protection district. Provides that, after December 31, 2026, the town is liable for debt service owed by the consolidated city on December 31, 2026, in the same ratio as the assessed valuation of the property in the town bears to the assessed valuation of all property included in the consolidated city until the particular debt service is satisfied.

Watershed development commissions. Alters the membership of a watershed development commission board that includes the Maumee River basin (Maumee watershed development commission). Provides that a Maumee watershed development commission may take certain actions with respect to certain flood plains. Expands permitted uses for certain funds collected by a Maumee watershed development commission and establishes certain budget limits. Provides that the department of natural resources's division of water shall provide a Maumee watershed development commission with a written summary of the division's review of certain public works projects within 30 days of the review. Makes conforming changes.

Courts. Provides that the judges of the Marion County juvenile courts may not appoint more than 11 magistrates. Eliminates a court in Blackford County and Monroe County. Eliminates a magistrate in Jennings County. Allows the judges of the Elkhart circuit and superior courts to appoint four full-time magistrates. (Current law allows for the appointment of two magistrates.) Adds two superior courts to Hamilton County. Provides that the first judges of Hamilton superior courts No. 8 and No. 9 shall: (1) be elected at the November 2026 general election; (2) take office January 1, 2027; and (3) serve a term of six years. Allows the judges of the Hamilton circuit and superior courts to jointly appoint two additional magistrates to serve the Hamilton County courts. Allows the judge of the Lawrence County juvenile court to appoint not more than one full-time magistrate. Allows the judges of the Vigo circuit and superior courts to jointly appoint one magistrate to serve the Vigo County courts.

Driving without a license. Adds the following criminal offenses for an individual who knowingly or intentionally operates a motor vehicle on a highway and has never received a valid driver's license: (1) A Class A misdemeanor if the operation of the motor vehicle results in bodily injury. (2) A Level 6 felony if the operation of the motor vehicle results in serious bodily injury. (3) A Level 5 felony if the operation of the motor vehicle results in the death or catastrophic injury of another person. Makes it a Class A misdemeanor to: (1) apply for a driver's license or permit with the intent to transfer the license or permit to an individual not entitled to the license or permit; or (2) register or apply for a certificate of title to a motor vehicle with the intent to permit an individual not entitled to a driver's license or permit to operate the vehicle. Increases the penalty to a Level 6 felony if the offense involves at least two individuals or motor vehicles, or if the person uses a business organization or nonprofit organization to commit the offense.

Emergency possessory orders. Provides that under certain circumstances a landlord may file a petition for an emergency possessory order. Requires a court to order a tenant to return possession of a dwelling unit to the landlord if the court finds by a preponderance of the evidence that: (1) a tenant or the tenant's guest has committed a crime that affects the health and safety of another tenant, the landlord, or an agent of the landlord; or (2) a tenant provided materially false information to induce the landlord into leasing or giving possession of the rental unit to the tenant. Provides that nothing in the section concerning filing a petition for an emergency possessory orders shall be construed to interfere with the rights of a tenant who is the victim of certain crimes.

Exceptions to paraphernalia statutes. Provides that the controlled substance paraphernalia statutes do not apply to items marketed to detect the presence of a drug or controlled substance.

Operating a motor vehicle while intoxicated. Defines "qualified test". Specifies that a law enforcement officer may not arrest a person solely because the person tested positive on a qualified test. Provides that the results of a qualified test are admissible if certain circumstances are met, and permits a laboratory technician to testify by video unless certain conditions exist.

Landlord nexus. Provides that, after June 30, 2025, a landlord may not manage a rental property in Indiana unless the landlord: (1) is authorized to do business in Indiana; (2) maintains an office at one or more physical locations in Indiana; or (3) appoints an Indiana licensed real estate broker or broker company to manage the rental property.

Expungement of addiction related convictions. Establishes a procedure to permit a person: (1) with an addiction disorder related conviction; and (2) who has completed a high intensity residential treatment program; to expunge the person's addiction disorder related conviction.

K-12 education funding. Requires each school corporation to establish a minimum salary of $65,000 for each full-time teacher not later than July 1, 2027. Increases the income cap of a family that may participate in the On My Way prekindergarten program from 150% to 185% of the federal poverty level. Provides that a child who is otherwise eligible for participation in the federal CCDF voucher program may continue to participate unless the child's family income exceeds 300% of the federal income poverty level. Increases school funding by 6% in 2026 and 6% in 2027 for the following categories: (1) Foundation amount. (2) Complexity. (3) Academic performance grants. (4) Special education. (5) Career and technical training. Appropriates approximately $50,000,000 in both 2026 and 2027 for non-English speaking program grants. Appropriates (and increases from the previous budget) funding for the following programs each year of the biennium beginning July 1, 2025: (1) $35,000,000 each year for Indiana secured school safety grants. (2) $30,000,000 each year for summer school programs. (3) $200,000,000 each year to the curricular materials fund for purposes of the fund. Establishes the student support services and teacher retention grant program (program) and fund (fund) to be administered by the department of education. Provides that the purpose of the program is to address the ongoing challenges with teacher attraction and retention and shortages in critical student support service areas. Appropriates $50,000,000 to the fund for purposes of the program and for recruitment, hiring, and retention strategies for educators and support staff. Requires the program to be administered in conjunction with the: (1) school intervention and career counseling development program; (2) elementary school counselors, social workers, and school psychologists program; and (3) grants for mental health counselor licenses for school counselors; in a manner that streamlines these under the overall purposes of the program. Provides that a school employer may discuss certain items with the exclusive representative of certificated employees with regard to expenditures for education service centers of a public school corporation and expenditures from the Indiana secured school fund for school safety purposes.

Township assessors. Abolishes the office of township assessor, effective January 1, 2028. Transfers the duties of the township assessor to the county assessor of the county in which the township is located. Provides that if the office of township assessor becomes vacant before January 1, 2028, the office is abolished and the duties of the township assessor are transferred to the county assessor.

Insurance and transfer on death deeds. Removes language regarding coverage under a casualty insurance policy or liability insurance policy on property transferred by a transfer on death deed. Specifies that a provision regarding insurance coverage on property transferred by a transfer on death deed does not apply to a commercial lines property insurance policy. Makes corresponding changes.

Crime of swatting. Specifies that, for purposes of the crime of false informing, hindering a "law enforcement process" includes causing a law enforcement officer to be dispatched. Enhances the penalty for making a false report that a person is dangerous to a Level 6 felony if the offense would cause a reasonable person to feel terrorized, frightened, intimidated, or threatened.