Food and beverage taxes. Authorizes the city of Marion and the city of Richmond respectively to impose a food and beverage tax of not more than 1% of the gross retail income received from a taxable transaction. Allows the fiscal body of the town of Shipshewana to increase its food and beverage tax. Specifies that the provisions authorizing the imposition of a food and beverage tax and the increase to a food and beverage tax expire January 1, 2047. Repeals the Indiana Code chapter authorizing the imposition of food and beverage taxes in Wayne County.

Burglary and robbery of a gun retailer. Increases the penalty for burglary and robbery if the offense is committed on the premises of a firearm retail establishment. Makes conforming amendments.

Annexation of fire protection district territory. Provides the following with regard to certain annexations that include property within a fire protection district (district) for which the annexation ordinance was adopted on October 7, 2024, the annexed territory does not exceed 50 acres, and the annexed territory consists of vacant land and not more than one (1) residential property: (1) The annexation is effective at least 30 days after the annexation ordinance is adopted, published, and filed with state and county officials. (Under current law, with certain exceptions, an annexation of property within a district takes effect the second January 1 after the ordinance is adopted and filed with state and county officials.) (2) Exempts the municipality from provisions requiring the municipality to: (A) commence fire protection service to the annexed territory on the ordinance's effective date; and (B) notify the district within 10 days of commencing fire protection service to the annexed territory.

Marion County small claims fees. Requires a clerk to collect a small claims service fee of $26 in each action filed in a Marion County small claims court. Establishes the small claims fund. Requires the court to distribute certain fees to the county auditor for distribution to the small claims fund. Provides that the fees in the small claims fund are to be distributed equally among the townships and the fees must fund the operation of the small claims court located within the township.

Delivery of alcoholic beverages. Permits a beer, liquor, or wine dealer that is the proprietor of a drug store (which includes a pharmacy within a grocery or big box store) to sell certain alcoholic beverages for curbside pickup. Allows all wine dealers to deliver wine under certain circumstances. Allows alcoholic beverage dealers to make deliveries to customers using a common carrier. Creates a delivery service permit to allow an operator of a third party delivery service to arrange for delivery of alcoholic beverages ordered by consumers: (1) from retailers; and (2) through the operator's computer platform. Creates a delivery agent permit to allow an employee or independent contractor of a third party delivery service to deliver alcoholic beverages picked up from a retailer to the consumer's residence. Requires a delivery agent to complete alcohol server training. Exempts delivery agent permittees from permit restrictions imposed due to tax delinquency. Establishes a fee of: (1) $500 for a delivery service permit; and (2) $45 for a delivery agent permit.

Age for compulsory school attendance. Provides that a student is bound by compulsory school attendance requirements from the beginning of the fall school term for the school year in which the student is five years of age on August 1 of that school year. (Current law provides that a student is bound by compulsory school attendance requirements from the beginning of the fall school term for the school year in which the student becomes seven years of age.) Makes conforming amendments.

Designated wild areas. Provides that 13 specified areas within certain state forests are "designated wild areas". Specifies certain activities that are prohibited or allowed within a designated wild area. Establishes responsibilities for the department of natural resources and divisions that manage designated wild areas.

Publication of meeting notice on website. Provides that for purposes of the open door law, if a public agency has a website the governing body of the public agency shall provide public notice of meetings by posting a copy of the notice on the public agency's main website.

Insulin price cap. Requires an insurer to cap the total amount an insured is required to pay for a 30 day supply of prescription insulin drugs at an amount not to exceed $35, regardless of the number of prescriptions and different types of insulin prescribed and filled during that period.

Investment partnership tax. Provides certain sourcing rules for the adjusted gross income of an investment partnership. Defines "investment partnership".

Bureau of motor vehicles. Provides the records of the bureau of motor vehicles (bureau), for purposes of showing the last registered owner of a vehicle when obtaining a certificate of title for a repossessed vehicle, mean records related to certificate of titles or registrations. Allows the bureau to issue an electronic certificate of registration. Requires a toll operator to invoice a user not later than one year after a toll is incurred. Allows the bureau to issue a temporary registration permit at the bureau's discretion if a person meets certain requirements. Allows the bureau to offer alternative designs or color scheme versions of license plates. Requires a customer who selects both an alternative design or color scheme and a personalized license plate message for a license plate to pay two separate fees. Amends the requirements for a special group recognition license plate. Allows an insurance company to submit a signed or unsigned certificate of title for the issuance of a certificate of salvage title. Provides that a slow moving vehicle emblem and the emblem's position of mounting must substantially adhere to certain recommendations. Repeals provisions concerning the Indiana criminal justice institute's rulemaking authority concerning slow moving vehicle emblems. Provides that a commercial driver's license (CDL) may include an intrastate passenger transport endorsement if the applicant is at least 18 years of age. Provides maximum prices that public and private institutions and other entities may charge for conducting skills exams. Provides that a learner's permit, driver's license, identification card, and photo exempt identification card expire upon the bureau receiving notice of the death of the holder or upon issuance of a subsequent physical credential. Effective January 1, 2028, requires the bureau to maintain a secure online insurance verification system to verify proof of a driver's financial responsibility. Establishes the real time insurance verification advisory board. Allows a law enforcement officer to include in a written accident report whether a driver's medical impairment may have contributed to an accident. Removes the population requirement for a county to enter into an interlocal cooperation agreement with an adjacent county to allow a public transportation corporation to provide expanded service beyond the boundary of the county in which it is located. Prohibits a person from advertising: (1) a product containing marijuana; or (2) a controlled substance listed in schedule I; by any medium. Adds to the definition of a "consumer transaction" for purposes of deceptive consumer sales. Requires a towing company to release property to a consumer if the consumer pays a percentage of the towing invoice, obtains a bond for the remaining amount of the invoice, and provides a copy of a complaint filed with the attorney general. Requires a city, county, or town to credit the proceeds from the sale of an abandoned vehicle or parts against the costs of removal, storage, and disposal of the vehicle. Establishes rates a towing company may charge for fees for emergency towing or private property towing. Allows a county to mow or maintain any grass or vegetation in a right-of-way that is owned by the state and located in the county if the county obtains a permit from the office of the Indiana department of transportation district in which the county is located.

Property tax revenue shared with charter schools. Removes and repeals provisions that require school corporations located in certain counties to share operations fund property tax levy, operating referendum tax levy, and school safety referendum tax levy funds with charter schools. Makes conforming changes.

Environmental waste inventory and grant program. Allows the Indiana brownfields fund to be used to pay for: (1) studies conducted under the Indiana brownfields program; and (2) the creation of an inventory of brownfields in Indiana (inventory). Authorizes the Indiana finance authority (authority) to create and maintain the inventory. Authorizes the authority to: (1) contract with one or more state supported colleges or universities for assistance in creating and maintaining the inventory; and (2) pay costs arising from the creation and maintenance of the inventory with funds appropriated to the Indiana brownfields fund. Provides that, if the inventory is created, the authority shall report the contents of the inventory to the interim study committee on environmental affairs in 2026 and in each even-numbered calendar year thereafter. Provides for confidentiality regarding documents and information submitted to the authority.

Taxation of fuel. Provides that the gasoline license tax and the special fuel license tax must be imposed at the rate in effect on June 30 of the prior state fiscal year multiplied by the lesser of: (1) the statutory index factor; or (2) 1.02. Provides that the gasoline use tax rate shall be the lesser of the amount as computed under current law or the gasoline use tax rate on June 30 of the prior state fiscal year multiplied by 1.02. Repeals an expired subsection.

E-Verify program. Requires a construction manager as contractor and a subcontractor of any tier to submit the E-Verify case verification number for an individual to the public agency before the individual begins work on a public works project. Provides that a public agency may not enter into a contract for a public works project with a contractor unless: (1) the contract contains certain provisions; and (2) the contractor signs an affidavit affirming that: (A) the contractor does not knowingly employ an unauthorized alien; and (B) the E-Verify documentation provided to the public agency is complete and accurate.