Department of natural resources. Establishes a procedure to be followed when there are unpaid taxes assessed on a mineral interest. Adds a $10,000 cap on a tax credit for a taxpayer who completes preservation or rehabilitation of a historic property. Establishes that the department of natural resources can not certify credits into future years, but may maintain credits previously certified (credits granted before March 10, 2025 for expenditures incurred before July 1, 2024). Provides conditions and guidelines under which the department of natural resources may establish submerged lands preserves. Asks the legislative council to assign to an appropriate interim study committee the topic of studying the economic value of public land for recreation in Indiana.

Consumer pricing information. Provides that it is a deceptive consumer sales act to display or advertise a purchase price for the subject of a consumer transaction that does not include all fees and charges other than: (1) taxes or fees imposed on the purchase by a unit of government; or (2) reasonably expected shipping or handling charges; that are required to be paid by the consumer to complete the consumer transaction.

Firearm storage. Provides that a person having the care of a dependent who recklessly, knowingly, or intentionally fails to secure a loaded firearm in the person's residence or vehicle commits neglect of a dependent, a Level 6 felony, if the dependent uses the firearm to cause bodily injury or death to any person. Enhances the offense to a Level 5 felony in particular instances. Specifies exceptions and defenses. Specifies sign requirements for retail dealers. Defines terms and makes conforming amendments.

High school history curriculum. Requires the department of education to develop curricula or approve instruction regarding the history of communism.

Certified technology parks. Increases the maximum amount of an additional annual deposit amount for a Level 2 certified technology park to: (1) $500,000; or (2) $500,000 multiplied by the number of redevelopment commissions that have entered into a written agreement for the operation of the certified technology park; as applicable.

Education matters. Requires a public school to do the following: (1) Notify a parent of a student not later than 24 hours after the student makes an allegation that an employee of the public school engaged in misconduct. (2) If the public school determines that an allegation is unsubstantiated or otherwise dismissed, provide written notification to the employee and parent of the student not later than 14 days after the determination. Amends the definition of "bullying". Provides that certain discipline rules adopted by the governing body of a school corporation include timetables for reporting of bullying incidents to the parents of both the targeted student and the alleged perpetrator not later than one business day after the incident is reported. (Current law provides reporting of bullying incidents not later than five business days after the incident is reported.) Requires the governing body of a school corporation to: (1) require a school corporation to determine the severity of an incident of bullying and whether the incident may warrant transfer of the victim or the alleged perpetrator to another school in the school corporation; and (2) require a school corporation to approve the transfer of a victim or the alleged perpetrator of an act of bullying to another school in the school corporation under certain circumstances.

Assignment of offenders to correctional facilities. Requires a correctional facility operated by the department of correction to provide privacy protections based upon an individual's sex. Requires facility and program assignment decisions to be made in compliance with the required privacy protections. Provides a private cause of action against a correctional facility for certain privacy violations.

Pro bono legal services fee. Removes the sunset provision for pro bono legal services fees.

Road funding. Makes various changes to provisions concerning roads and transportation. Allows a taxpayer to claim a credit against state income tax liability for certain qualified railroad expenditures and qualified new rail infrastructure expenditures. Specifies the amount of the credit. Limits the total amount of credits that may be allowed in a state fiscal year and provides for the expiration of the credit. Increases the maximum rate a county containing a consolidated city (consolidated city) may impose for the county wheel tax and the county vehicle excise tax and specifies the purposes for which the proceeds of those taxes must be appropriated. Beginning in 2026, lowers the percentage of funds distributed to counties, cities, and towns (local units) from the motor vehicle highway account that must be used for construction, reconstruction, and preservation of a local unit's highways if certain conditions related to pavement quality are satisfied. Amends provisions pertaining to the Indiana finance authority's authorization to issue revenue bonds or notes, including grant anticipation revenue bonds or notes, to finance highway and road construction projects. Allows the Indiana department of transportation (department) to submit a request to the Federal Highway Administration for a waiver to toll lanes on interstate highways. Provides that, if a request for a waiver to toll lanes on interstate highways is granted, the general assembly is not required to enact a statute before tolling may occur. Allocates responsibility for bridges in a county between that county and a municipality based on the size and location of the bridge. Allows a local county road and bridge board to undertake low water crossing projects. Requires the department to ensure that information regarding funding sources for low water crossing projects is made available to county boards of commissioners and county highway departments. Provides that money in the local road and bridge matching grant (matching fund) must be allocated, transferred, and distributed for specified purposes. Specifies the timing of those allocations, transfers, and distributions. Imposes conditions on the allocations, transfers, and distributions made from the matching fund, including, in state fiscal years beginning after June 30, 2027, limitations on the ability of a local unit to apply for a grant in certain circumstances. Allows local units to use grants from the matching fund for low water crossing projects. Reduces the required local matching amounts and increases the population thresholds that apply to certain local units, if the department approves a grant from the matching fund. Restates a provision allocating 50% of the amount available in the matching fund to local units with a population of less than 50,000. Increases the speed limit on Interstate Highway 465. Requires all townships to annually adopt a capital improvement plan, which must include the balance of all unrestricted funds that exceed the township's budget for the following year. Provides that a township must transfer 30% of the amount of the balance of all unrestricted funds that exceed the township's budget for the following year to the township roads and infrastructure fund. Requires a township board to adopt a resolution if favor of providing money for the improvement and maintenance of roads and infrastructure within the township before a township transfers money for such projects. Provides, for purposes of the provisions regarding township capital improvement plans and township roads and infrastructure funds, that unrestricted funds are cash reserves that are not obligated, committed, encumbered, or restricted for specified purposes. Urges the legislative council to assign to the interim study committee on roads and transportation the study of appropriate road funding formulas. Makes conforming changes.

Various gaming matters. Authorizes the lottery commission to operate the sale of draw games and eInstant games over the Internet. Requires the lottery commission to adopt rules concerning the bulk purchase of lottery products. Provides that certain lottery records are confidential. Provides that the lottery commission may authorize and regulate courier services, including for the delivery of draw games and eInstant games over the Internet. Sets forth certain conditions for the transfer of surplus revenue to the pension stabilization fund, supplemental allowance reserve accounts, and the pension relief fund. Requires the surplus revenue after the required transfers have been made to be set aside by the board of trustees of the Indiana public retirement system to be distributed to the county treasurer of each county that does not have a riverboat in the same proportions that excess wagering taxes set aside for revenue sharing for riverboats are distributed. Requires a political subdivision that is served by a volunteer fire department to contribute at least $300 annually to the public employees' defined contribution plans of eligible members of the volunteer fire department. Lists other permissible uses for shared revenue derived from surplus lottery taxes. Creates the digital lottery retail incentive program fund (digital lottery fund). Requires the lottery commission to deposit 2% of the net digital lottery sales each calendar quarter into the digital lottery fund. Requires the commission to develop a payment program that directly compensates retailers that participate in the promotion and success of digital lottery games. Establishes the Indiana responsible gaming and problem gambling services program (program). Requires the Indiana gaming commission (commission) to develop and administer the program. Establishes the Indiana responsible gaming and problem gambling services program fund (fund). Provides for uses of money in the fund. Requires a licensed owner, an operating agent, and a permit holder to pay fees to be deposited in the fund and used for purposes of the program. Provides that an individual applying for an occupational license to perform duties that do not relate to gaming on the premises of a riverboat or racetrack is not disqualified due to a conviction for a felony if the position or occupation will not have access to the gaming floor and gaming systems. Provides that the commission: (1) has the sole authority to license entities to conduct activities authorized under certain gaming provisions; and (2) may not limit the number of qualified entities licensed under those provisions. Allows the commission and the alcohol and tobacco commission to deny a license or endorsement in specified instances. Prohibits a certificate holder or vendor from accepting wagers on the outcome of an election. Increases, from 9.5% to 20%, the sports wagering tax rate for each wager placed using a mobile device. Specifies that the sports wagering tax rate remains 9.5% for each wager placed within a licensed facility. Modifies a sports wagering provision concerning child support to apply to a vendor. Authorizes the following persons to conduct interactive gaming: (1) A licensed owner of a riverboat. (2) An operating agent operating a riverboat in a historic hotel district. (3) A permit holder conducting gambling games at the permit holder's racetrack. (4) An Indian tribe that meets certain requirements. Provides for the licensure of persons providing services and equipment for managing and conducting interactive gaming. Specifies requirements for the conduct of interactive gaming. Imposes an adjusted gross receipts tax ranging from 22% to 30% on interactive gaming. Provides for distributions to support the horse racing industry and revenue sharing to cities and counties in which casinos are operated. Requires the alcohol and tobacco commission to provide a training module for alcoholic beverage servers who work at establishments that offer type II gaming. Enhances the voluntary exclusion programs. Voids a provision in a horse racing commission's order. Prohibits a sports wagering certificate holder or vendor from allowing, conducting or participating in any false or misleading advertising concerning its sports wagering operations. Provides that it is a Class A misdemeanor if a person operates a lottery courier service without the written permission of the commission. Repeals the program gaming fees chapter. Requires the commission to make rules concerning state universities and sports gaming data. Includes gambling services under the responsible gaming and problem gambling services program in a provision concerning mental health and addiction treatment services provided to individuals who have entered the criminal justice system as a felon or with a prior felony conviction. Makes an appropriation. Makes conforming and technical changes.

Middle school health curriculum. Provides that each school corporation must include instruction on fetal development as a part of the health education curriculum for students enrolled in grades 6 through 8.

State police pensions. Extends eligibility for supplemental pension benefits and incentive increases to employee beneficiaries of the state police 1987 benefit system. (Current law provides eligibility to employee beneficiaries under the state police pre-1987 benefit system.) Modifies the: (1) terms of eligibility for; and (2) calculation of; supplemental pension benefits and incentive increases.

Indiana-Illinois boundary adjustment commission. Establishes the Indiana-Illinois boundary adjustment commission, including six members appointed by the governor and five members appointed under Illinois law, to discuss and recommend whether it is advisable to adjust the boundaries between the two states.

Teacher appreciation grants. Establishes a new teacher appreciation grant program. Removes and repeals certain requirements concerning staff performance evaluations. Repeals the current teacher appreciation grant provisions. Makes conforming changes.

Emergency ambulance services. Specifies that emergency medical services, including emergency ambulance services, are essential services in Indiana. Specifies that the provision of emergency medical services is an essential purpose of political subdivisions. Requires the county commissioners of each county to: (1) identify areas that are unserved by emergency ambulance services; and (2) provide emergency ambulance services to the areas by establishing a county emergency ambulance service, contracting with a public, private, or nonprofit provider of emergency ambulance services, or by any other available means.