Public safety officer benefit advisory board. Establishes the public safety officer benefit advisory board (board). Requires the state police department to provide staff support for the board. Requires the board to provide a report to the legislative council and interim study committee on pension management oversight before October 1 of each year.

Impairment for mental illness. Specifies the circumstances under which an employer under the 1977 police officers' and firefighters' pension and disability fund is required to pay for certain mental health care and treatment.

Community solar facilities. Requires the Indiana utility regulatory commission (commission) to adopt rules governing community solar facilities not later than July 1, 2026. Provides that, not later than 180 days after adoption of the rules, an electricity provider shall begin: (1) allowing interconnection of the electricity provider's facilities with community solar facilities in which at least three of the electricity provider's customers have entered into a subscription; and (2) crediting the electricity provider's subscribing customers for the amount of electricity from the community solar facility for which the customer subscribes. Requires the commission to: (1) establish an interconnection working group composed of representatives of electricity suppliers and other stakeholders with respect to electric utility service; and (2) implement the working group's recommendations regarding creation, revision, or elimination of policies, processes, tariffs, rules, or standards relating to the interconnection of community solar facilities and electricity suppliers as necessary for transparent, accurate, and efficient implementation of community solar facilities.

Pharmacists. Removes the authority of the state health commissioner's designated public health authority to issue a standing order, prescription, or protocol (standing order) to allow certain health practitioners to administer or dispense an immunization or a pharmacist a smoking cessation product. Requires the state health commissioner to issue a standing order that allows a pharmacist to treat or screen, test, administer, or dispense for certain health conditions. Requires the Indiana board of pharmacy to establish standards and requirements for courses of education concerning Indiana and federal statutes and rules governing the practice of pharmacy. Requires an individual to pass the North American Pharmacist Licensure Examination to be eligible for licensure as a pharmacist. Allows a pharmacist to administer or dispense an immunization that is recommended by the federal Centers for Disease Control and Prevention Advisory Committee on Immunization Practices under a drug order, under a prescription, or according to a protocol approved by a physician. Removes provisions restricting a pharmacist from administering an immunization to an individual who is less than 11 years of age. Provides civil and criminal immunity for a pharmacist related to filling a prescription for a drug, medicine, or other prescribed substance. Allows a pharmacist to take certain actions relating to medication assisted treatment. Sets forth requirements for pharmacy benefit managers. Establishes requirements for a health carrier regarding the reimbursement of services and procedures that are performed by a pharmacist.

Victims of Communism Remembrance Day. Requires the governor to annually issue a proclamation designating the seventh day of November as Victims of Communism Remembrance Day. Provides that suitable exercises in appropriate and solemn remembrance of the estimated 100,000,000 people whose deaths are attributed to the actions or policies of the world's communist regimes must be held in Indiana. Provides that a school corporation must include a study of the deaths attributed to the world's communist regimes in the school corporation's social studies curriculum. Requires the state board of education to adopt standards for teaching United States history in grade 9 through grade 12 that require at least 45 minutes of instruction on the history of communism.

Sports wagering. Provides that a sports wagering certificate holder or vendor may not accept wagers regarding the outcome of an election. Provides penalties for a certificate holder for advertising sports wagering.

Paid leave for mental health. Entitles an employee to at least 36 hours of paid mental health leave per calendar year. Provides that unused paid mental health leave rolls over to the next calendar year and that an employer is not required to pay out unused paid mental health leave upon the termination of an employment relationship. Requires an employee to provide reasonable advance notice when paid mental health leave will be used. Prohibits an employer from discriminating or taking adverse action against an employee who uses paid mental health leave.

Assessment of wind, solar, and battery devices. Requires a new public utility company owner of a wind power device to report, in years after the first year of ownership, the valuation of the wind power device at the same valuation amount entered in the public utility company's first annual report after the change in ownership, less adjustments for depreciation according to a schedule prescribed by the department of local government finance (department). Requires a new public utility company owner of a solar power device or a utility scale battery energy storage system to report the valuation of the solar power device or utility scale battery energy storage system at the same valuation amount that the previous owner last valued the solar power device or utility scale battery energy storage system prior to the change in ownership, less adjustments for depreciation according to a schedule prescribed by the department. Requires the department to create depreciation schedules. Requires the department to prepare and present reports to the interim study committee on energy, utilities, and telecommunications on: (1) the valuation of the devices and systems; and (2) the department's progress in implementing the bill's provisions.

Elimination of state individual income tax. Eliminates the state individual adjusted gross income tax by reducing the rate to 0%. Provides that in calculating the local income tax (LIT), which is imposed based on a local taxpayer's state adjusted gross income, the calculation of a taxpayer's state adjusted gross income for LIT purposes shall be calculated under the adjusted gross income tax provisions as if those provisions, and the most recent adjusted gross income tax rate before its elimination, were still in effect.

Collective bargaining for construction trades. Provides that nothing in provisions concerning the right to work is intended or should be construed to change or affect certain laws in the building and construction industry, construction material production industry, building and construction suppliers industry, or construction related vendors industry.

Accessibility of polling sites. Requires a facility in which a polling place is located to implement a policy that allows an elderly voter, a voter with a physical disability, or a visibly pregnant voter to bypass other voters who are in line to vote and cast a vote before the other voters at the facility.

Cost sharing; out-of-pocket expense credit. Requires an insurer, an administrator, and a pharmacy benefit manager to apply the annual limitation on cost sharing set forth in the federal Patient Protection and Affordable Care Act under 42 U.S.C. 18022(c)(1) to prescription drugs that: (1) are covered under a health plan; (2) are life-saving or intended to manage chronic pain; and (3) do not have an approved generic version. Provides that an insurer, an administrator, and a pharmacy benefit manager may not directly or indirectly set, alter, implement, or condition the terms of health insurance coverage based in part or entirely on information about the availability or amount of financial or product assistance available for a prescription drug. Requires, before December 31 of each year, each insurer and administrator to certify to the insurance commissioner that the insurer or administrator has fully and completely complied with the cost sharing requirements during the previous calendar year. Requires a health plan to credit toward a covered individual's deductible and annual maximum out-of-pocket expenses any amount the covered individual pays directly to any health care provider for a medically necessary covered health care service if a claim for the health care service is not submitted to the health plan and the amount paid by the covered individual to the health care provider is less than the average discounted rate for the health care service paid to a health care provider in the health plan's network. Requires a health plan to: (1) establish a procedure by which a covered individual may claim a credit; and (2) identify documentation necessary to support a claim for a credit.

Social Security number search requests. Defines "Social Security number search request" (search request) as a request made by a consumer to a consumer reporting agency to conduct a search of all files maintained by the consumer reporting agency to determine if the consumer's Social Security number is associated with one or more consumer credit files not associated with the consumer. Provides that after December 31, 2025, upon receiving a search request from a consumer, a consumer reporting agency shall fulfill the consumer's search request if the consumer reporting agency: (1) maintains a file on the consumer; and (2) receives: (A) proper identification from the consumer; and (B) the consumer's written and signed consent for the consumer reporting agency to verify with the Social Security Administration that the consumer's Social Security number belongs to the consumer. Provides that in fulfilling a search request, a consumer reporting agency shall: (1) verify with the Social Security Administration that the Social Security number supplied by the consumer belongs to the consumer; (2) conduct a search of all files maintained by the consumer reporting agency to determine if the consumer's Social Security number is associated with one or more files not associated with the consumer; and (3) if the search indicates that the consumer's Social Security number is associated with any files not associated with the consumer, provide information as to: (A) the number of such files; and (B) each person that procured a consumer report in connection with those files during the one year period immediately preceding the date of the consumer's search request. Prohibits a consumer reporting agency from: (1) charging a consumer an additional fee in connection with a search request; (2) increasing any fee lawfully imposed in connection with the consumer's request for information in the consumer's file because that request includes a search request; or (3) charging a consumer a fee in connection with the consumer's request for information in the consumer's file because that request includes a search request, if the consumer is entitled under the federal Fair Credit Reporting Act to receive the information in the consumer's file without charge.

Disclosure of artificial intelligence use in health care. Requires a health care provider to disclose to a patient the provider's use of artificial intelligence technology to: (1) make or inform any decision involved in the provision of health care to the patient; or (2) generate any part of a communication to the patient regarding the patient's health care. Requires an insurer that provides accident and sickness coverage to disclose to an insured the insurer's use of artificial intelligence technology to: (1) make or inform any decision involved in the provision of the coverage to the insured; or (2) generate any part of a communication to the insured regarding the coverage.

Emergency medical services. Provides that, on or before August 1, 2025, each county executive shall adopt an emergency medical service plan for the county. Requires the county, on or before August 15, 2025, to submit its plan to the department of homeland security (department). Provides that, on or before November 1, 2025, the department shall compile the medical service plans and submit a report to legislative council.