Climate solutions task force. Establishes the climate solutions task force (task force) to review issues related to sustainable and clean energy solutions. Sets forth membership, and requires the task force to issue a report to the general assembly and the governor not later than November 1, 2024.

Department of local government finance. Provides that the term of any judgment funding bond with regard to either: (1) the city of Hobart; or (2) the Merrillville Community School Corporation; issued for the purpose of paying a property tax judgment rendered against Lake County for assessment year 2011, 2012, 2013, or 2014 shall be 25 years. Changes the sunset date for the procedure for selling certain bonds to July 1, 2025, and makes corresponding changes. Adds nonprofit building corporations created by a municipal corporation to a provision concerning the purchase of municipal securities by the treasurer of state and provides that such a security must have a stated final maturity of not more than 25 years after the date of purchase. Specifies expenses eligible for funding from the READI fund. Prohibits the department of local government finance from approving a county reassessment plan before the assessor provides verification that the land values determination has been completed. Removes language from a statute allowing a taxpayer to elect a special property tax valuation method for mini-mill equipment that prohibited the election if any outstanding bond obligations would be impaired as a result of the election. Requires an assessor determining land values to submit the values to the county property tax assessment board of appeals (PTABOA) and the department. Establishes procedures for rental property assessment appeals. Makes changes to a provision granting a property tax exemption to cemetery owners. Requires the land of controlled environment agriculture property to be classified and assessed as agricultural and the improvements to be classified and assessed as an agricultural greenhouse for property tax assessment. Prohibits a PTABOA determination of assessed value following a hearing that exceeds the original appealed assessed value at issue. Provides that a qualified taxing unit located in Lake County that has experienced a property tax revenue shortfall in one or more tax years: (1) resulting from erroneous assessed valuation figures; and (2) which was, or will be, at least $5,000,000, or 20% of its net tax levy, as a result of the erroneous assessed valuation amount; may apply to the treasurer for a loan from the counter-cyclical revenue and economic stabilization fund. Describes procedures, limitations, and uses for such loans. Limits the amount of loans to all qualified taxing units to $35,000,000. Prescribes a formula for determining a population growth of 150% for purposes of the exclusion from maximum ad valorem property tax levy limits for municipalities that meet specified criteria. Makes changes to statutes concerning maximum property tax levies for: (1) Sugar Creek Township Fire Protection District; and (2) Otter Creek Township. Amends an exclusion from the definition of "controlled project" for projects required by a court order. Extends through 2026 the authority for certain school corporations to allocate circuit breaker credits proportionately but imposes limitations with respect to school corporation eligibility to allocate such credits. Repeals the provision establishing the division of data analysis of the department. Prohibits a county auditor from denying an application for a standard deduction for a homestead because the applicant does not have a valid driver's license with the address of the homestead property. Provides that when a county auditor submits a certified statement of assessed value to the department, the county auditor shall exclude the amount of assessed value for any property located in the county for which an appeal has been filed and for which there is no final disposition. Provides that a county auditor may appeal to the department to include the amount of assessed value under appeal within a taxing district for that calendar year. Provides for the expiration of certain supplemental county property tax levy provisions on the later of: (1) January 1, 2045; or (2) the date on which all bonds or lease agreements outstanding on July 1, 2023, for which a pledge of tax revenue is completely paid. Imposes reporting and publication requirements for those bonds and leases. Removes the requirement that a PTABOA quorum must include at least one certified level two or level three assessor-appraiser. Prescribes additional duties for the department. Provides that the distressed unit appeal board (DUAB) may employ staff (instead of an executive director). Provides that the department may (instead of shall) support the DUAB's duties using money from the department's budget funding. Repeals provisions requiring the DUAB to pay the emergency manager's compensation and to reimburse the emergency manager for actual and necessary expenses. Repeals the fiscal and qualitative indicators committee (committee). Replaces references to the committee with references to the DUAB. Provides that, in the assessment of tangible property, confidential information may be disclosed to an official or employee of a county assessor or auditor. Provides that the required annual visit between a representative of the department and each county may take place virtually. Requires a township or county assessor to document any changes made to the parcel characteristics of real property from the previous year's assessment in an assessment of the real property. Provides that a township may elect to establish a township firefighting fund and a township emergency services fund in lieu of the township firefighting and emergency services fund. Provides that the excess of the proceeds of the property taxes attributable to an increase in the property tax rate for a participating unit of a fire protection territory that is established after the establishment of a tax increment financing area located outside of Marion County shall be allocated to and distributed in the form of an allocated property tax revenue pass back to the participating unit of the fire protection territory and not to the redevelopment district. Provides that the fiscal body of a county may adopt an ordinance to establish a property tax amnesty program and require a waiver of interest and penalties added before January 1, 2023, on delinquent taxes and special assessments on real property in the county if certain conditions are met. Amends provisions excluding the part of a participating unit's proceeds of property taxes imposed in certain tax increment finance areas for an assessment date with respect to which the allocation and distribution is made that are attributable to property taxes imposed to meet the participating unit's obligations to a fire protection territory. Reduces the fee, from 15% to 10%, that the department of state revenue may charge a debtor for any debts collected as a collection fee for the department's services, not including local collection assistance fees. Establishes a tax credit for an eligible taxpayer that employs certain individuals with a disability. Provides that contributions to a 529 college savings account or 529A ABLE account made after December 31, 2023, shall be considered as having been made during the taxable year preceding the contribution if certain conditions are met. Beginning in taxable year 2024, allows the Indiana economic development corporation to award a qualified taxpayer a historic rehabilitation tax credit equal to 25% or 30% of the qualified expenditures incurred in the restoration and preservation of a qualified historic structure, depending on the type of historic structure. Provides a maximum tax rate that a county fiscal body may impose for correctional facilities and rehabilitation facilities. Provides that part of the tax revenue that is allocated to public safety may be distributed to certain township fire departments, volunteer fire departments, fire protection territories, or fire protection districts. Provides that the difference between the amount of special fuel purchased by a compressed natural gas product fuel station and the amount of compressed natural gas product produced and sold by the compressed natural gas product fuel station is exempt from the special fuel tax. Imposes taxes on the distribution of cigars. Requires each local unit that imposes a food and beverage tax to annually report information concerning distributions and expenditures of amounts received from the food and beverage tax. Provides that food and beverage taxes currently authorized under IC 6-9 and that do not otherwise contain an expiration date (other than the stadium and convention building authority food and beverage tax and the historic hotels food and beverage tax) shall expire on the later of: (1) January 1, 2045; or (2) the date on which all bonds or lease agreements outstanding on May 7, 2023, are completely paid. Requires each local unit that imposes a food and beverage tax that is subject to the expiration to provide to the state board of accounts a list of each bond or lease agreement outstanding on May 7, 2023, and the date on which each will be completely paid. Requires Monroe County and the city of Bloomington to each develop a written plan before December 1 of each year that includes certain information related to the use of food and beverage tax funds. Specifies that the written plan must be submitted to the department of local government finance and be made available on the gateway website within 30 days of submission. Requires the county and the city to spend money from the applicable food and beverage tax receipts fund before July 1, 2025. Provides that if the county and city do not spend money from the applicable food and beverage tax receipts fund as specified, the ordinance to impose the food and beverage tax is void and food and beverage tax revenue may not be collected. Provides that Monroe County may not adopt a new food and beverage tax ordinance after June 30, 2025. Authorizes the following municipalities to impose a food and beverage tax: (1) The city of Columbia City. (2) The town of Merrillville. (3) The city of Jasper. Authorizes Decatur County to impose a food and beverage tax. Makes certain changes regarding the distribution of revenue from the Tippecanoe County innkeeper's tax. Authorizes Parke County to impose its innkeeper's tax at a rate of 8% under the uniform innkeeper's tax statute (instead of 5% under current law). Authorizes Hamilton County to impose an innkeeper's tax under a separate innkeeper's tax statute at a rate of not more than 8% (rather than 5% under the uniform county innkeeper's tax). Requires notice if a county adopting body makes any fiscal decision that has a financial impact to an underlying local taxing unit or adopts an ordinance to reallocate revenue received from a local income tax. Specifies a statute of limitations for certain property tax appeals based on a claim of error in determining whether the property is or is not eligible for a standard homestead deduction. Makes changes to the timing for certain property tax appeals. Extends the sunset of the current calculation and allocation of certified shares among civil taxing units in Hamilton County from 2024 to 2026 and modifies the city of Carmel's certified shares determination under the calculation. Clarifies the term "video service". Modifies a provision concerning county membership on the governing and advisory boards of a community mental health center. Provides that, beginning January 1, 2026, an "eligible individual" for purposes of the achieving a better life experience (ABLE) program means an individual who during a taxable year: (1) is entitled to benefits based on blindness or disability under Title II or Title XVI of the federal Social Security Act and the blindness or disability occurred before the individual became 46 years of age (rather than 26 years of age under current law); or (2) has a disability certification that has been filed as set forth in Section 529A of the Internal Revenue Code. Increases amounts for which state educational institutions and school corporations may award contracts. Makes changes to the geothermal device deduction. Removes provisions that require a county to meet certain qualifications before it is authorized to adopt an emergency medical services local income tax rate. Provides that if the sale price of distressed property exceeds $50,000, a redevelopment commission must obtain two independent appraisals before purchasing the property. Provides (beginning on or after January 1, 2024) that the legislative body of a town that has a mayor as a result of a reorganization may hire or contract with competent attorneys and legal research assistants on terms it considers appropriate. Repeals a statute requiring the county recorder to provide to the county auditor a list of recorded mortgage releases. Makes changes to various definitions in the Indiana Code chapter concerning rail transit development districts and makes a corresponding change to the local income tax increment fund. Changes the dates on which the department of state revenue determines base period amounts and increment revenue for the purpose of the Indiana Code chapter concerning rail transit development districts and allows the state department (if necessary) to redetermine base period amounts and increment revenue. Removes language under current law relating to salaries of the members of a flood control board who hold a lucrative office. Provides that a political subdivision may not inspect a rental unit or impose a fee pertaining to the inspection of a rental unit, if the rental unit, in addition to meeting certain other requirements, provides a written report that the rental property has been inspected or that a sample of the rental community has been inspected if the sample size complies with the United States Department of Housing and Urban Development's Rural Development for Real Estate Assessment Center inspections. Allows the county legislative body of a county in which a fire protection district includes all of the incorporated and unincorporated area of the county to adopt an ordinance to establish a nine member fire protection district governing board (governing board). Provides that on the date set forth in the ordinance establishing the governing board: (1) the governing board has the powers and duties of the board of fire trustees; and (2) the board of fire trustees acts solely as an advisory body to the governing board. Provides that the president and vice president of a redevelopment commission shall not have the same appointing authority. Expires on June 30, 2027, the amended changes made to the residential housing development program statute by the general assembly in the 2023 session or subsequent session, and on July 1, 2027, reinstates the residential housing development program statute as it appears in current law. Expires on June 30, 2027, the provisions added in HEA 1157 for a residential housing program in Marion County. Specifies information reporting requirements regarding residential housing development programs. Allows a redevelopment commission to expend revenues from a tax increment financing district that are allocated for police and fire services on both capital expenditures and operating expenses. Requires a redevelopment commission to provide an annual spending plan listing planned expenditures for the next calendar year. Provides that, for 2023, an ordinance or resolution to establish or expand a fire protection territory is adopted after the legislative body holds at least three public hearings to receive public comment on the proposed ordinance or resolution in which: (1) at least one public hearing must be held at least 25 days before the legislative body votes on the adoption of the ordinance or resolution; and (2) at least two additional public hearings must be held not later than five days before the legislative body votes on the adoption of the ordinance or resolution. Provides a property tax exemption for certain continuing care retirement communities or licensed health care facilities for taxes first due and payable in 2023, 2024, and 2025. Authorizes the emergency manager for the Gary school corporation to make a one-time transfer of non-federal dollars to any school corporation fund. Provides certain interest wavier provisions for weather related disaster events. Makes certain changes and technical corrections to provisions contained in SEA 2 (P.L.1-2023) (Taxation of pass through entities) and SEA 271 (Certified technology parks). Resolves a conflict with SEA 325, SECTION 2 (IC 6-1.1-12-37). Makes conforming changes and resolves other conflicts. Resolves a conflict with SEA 327 and HEA 1492 (IC 20-40-2-10). Resolves a conflict with HEA 1016 (IC 36-8-11-15). Makes certain changes to broadband service speed provisions. Provides that trailers with a declared gross vehicle weight of 3,000 pounds or less that are registered or renewed after December 31, 2023, are excluded from the following taxes beginning after December 31, 2023: (1) motor vehicle excise tax; (2) county vehicle excise tax; and (3) municipal vehicle excise tax.

New markets tax credit. Establishes the Indiana new markets tax credit (credit) for certain qualified equity investments. Provides that the total amount of the credit over the seven year credit allowance period is equal to: (1) 42%, multiplied by; (2) the purchase price paid to the qualified community development entity for the qualified equity investment. Establishes a procedure for a qualified community development entity to apply to the Indiana economic development corporation (IEDC) for qualified equity investment authority in a qualified active low income community business with principal business operations in Indiana under the rural allocation or the statewide allocation. Requires a qualified community development entity to pay a nonrefundable application fee of $5,000 to the IEDC. Provides that the credit is subject to recapture. Allows the IEDC to issue letter rulings requested by taxpayers, similar to private letter rulings issued by the Internal Revenue Service at the federal level, and adopt rules regarding the credit. Requires each qualified community development entity to submit an annual report to the IEDC regarding qualified low income community investments made by the qualified community development entity.

Certified technology parks. Specifies additional information that a certified technology park (park) is required to provide to the Indiana economic development corporation (corporation) in the course of a review. Provides that if a park has reached the limit on deposits and maintains its certification, the park shall become a Level 2 park. Increases, from $100,000 to $500,000, the annual additional incremental income tax deposit amount that a park captures once it has reached its limit on deposits. Clarifies the calculation of the additional incremental income tax deposit amount in the year in which a park reaches its limit on deposits. Provides that when the corporation certifies a Level 2 park, the corporation shall make a determination of whether the park shall continue to be designated as a Level 2 park.

Public health matters. Establishes licensing standards for rural emergency hospitals. Provides that certain personal information is confidential if a complaint is filed with the Indiana department of health (department). Allows the department to analyze information submitted by entities regulated by the department for quality improvement purposes. Adds rural emergency hospitals to the statute specifying that the licensure of a rural emergency hospital does not affect the statute pertaining to the placement and adoption of children. Repeals the provision concerning a provisional license for certain hospice programs. Provides that the definition of "home health services" includes community based palliative care. Establishes standards for housing with services establishments that offer memory care services. Changes references from "venereal disease" to "sexually transmitted infection". Allows a local health officer to issue a birth, death, or stillbirth certificate from the electronic registration system regardless of the location of the filing of the record. Removes the requirement that the department develop educational materials concerning prenatal and neonatal transmission of HIV. Removes the requirement that the department be notified if certain emergency responders request test results following a potential exposure to a serious communicable disease. Changes the date that the department submits a report concerning childhood lead poisoning. Removes the exemption to a vendor of a farmer's market or roadside stand from the requirements relating to food products that are not potentially hazardous. Amends the criteria for a safety pin program (program) grant proposal. Provides that if the department approves a program grant proposal, the department shall determine the initial award amount and the amount to be distributed once the grantee meets certain performance metrics. Provides a preference for awarding grants from the program to populations with demonstrable higher need. Provides that the center for deaf and hard of hearing education shall provide assistance to classroom instruction and professionals. Makes technical and conforming changes.

Doctor scope of treatment and do not resuscitate. Provides that a declarant may include a person for whom a proxy has executed an out of hospital do not resuscitate (DNR) declaration if the person: (1) is at least 18 years of age and is certified as a qualified person; (2) is incapacitated or incompetent; and (3) has no representative who is able and available to execute an out of hospital DNR declaration. Defines "incapacitated" as related to an out of hospital DNR declaration. Defines "proxy" as related to an out of hospital DNR declaration and a physician order for scope of treatment (POST). Provides that a person's proxy may execute an out of hospital DNR declaration if certain conditions are met. Creates a declaration and order form to be used by hospitals if the declarant is incapacitated or incompetent. Allows a qualified person's proxy to complete a POST form if the person is incapable of making health care decisions and no representative is able and available to act. Allows a proxy to revoke a POST form or request alternative treatment. Provides that if alternative treatment is requested, the treating medical provider shall review the POST form with the declarant, the declarant's representative, or the proxy who has priority to act for the declarant. Makes conforming changes.

Cooperative agreements of home health agencies. Adds language concerning statements and findings of the general assembly concerning home health agency cooperative agreements. Specifies that a home health agency may contract directly or indirectly through a network of home health agencies. Removes the expiration of the home health agency cooperative agreement statute.

Professional and occupational licensing. Allows a board that regulates a health care provider or a regulated professional under IC 25 to use electronic means of communication to conduct meetings if certain requirements are met. Allows the Indiana department of health (state department) to collect certain information from individuals who provide home health services, are a qualified medication aide, or are a certified nurse aide. Adds the board of physical therapy and the state department's consumer services and health care regulation commission for purposes of workforce renewal information and an annual report. Establishes time periods for the professional licensing agency (PLA) to post meeting agendas and meeting minutes on the applicable board's website. Requires the PLA to post certain information concerning board vacancies and application forms. Requires the PLA to send notification to an applicant of incomplete items in an application. Requires that new and renewed licenses with the PLA be submitted electronically, unless a paper application is requested. Requires the PLA to post on its website information about the number of licenses issued and wait times for the licenses. Requires the governor to fill a vacancy on certain occupational boards within 90 days. Allows the PLA to make an appointment to the board if the governor does not make the appointment. Allows the board to issue a temporary permit for a registered nurse applicant and a licensed practical nurse applicant.

Long term services. Requires the housing and community development authority to: (1) assess the feasibility of the development of new assisted living communities for low and middle income individuals; and (2) determine possible funding for the assisted living communities; and submit a report to the legislative services agency. Requires the office of the secretary of family and social services (office) to contract with more than one entity to provide functional eligibility determinations for individuals applying for the aged and disabled Medicaid waiver. Requires the office to report to the budget committee and legislative council certain information concerning: (1) the average length of time to conduct function eligibility assessments; and (2) a plan to provide functional eligibility not later than 72 hours from the eligibility assessment. Removes the requirement that the transfer of comprehensive care beds in a health facility must equalize the number of certified Medicaid beds in the county. Allows a health facility that transfers comprehensive care beds to reduce the facility's count of licensed comprehensive care beds by the number of beds transferred. Allows the receiving facility to increase the: (1) count of licensed comprehensive care beds; and (2) number of beds that are Medicaid certified. Requires the office to reimburse the provider of assisted living services if an increase in the level of services for a recipient is approved by the office. Specifies that integrated health care coordination and transportation are assisted living services. Prohibits the office from reducing the scope of services that may be provided by an assisted living services provider under the Medicaid aged and disabled waiver, as in effect on July 1, 2021. Specifies provisions that must be included in a risk based managed care program or capitated managed care program for specified Medicaid recipients. Requires the Indiana department of health (state department) to establish and administer the registration of a temporary health care service agency. Repeals current laws concerning the regulation of employment services. Removes references to a residential care facility administrator as a separate classification of license. Sets forth requirements for health facility administrators, residential care facility administrators, administrators in training, preceptors, and student interns. Sets forth notification requirements to the state department upon a vacancy or new hire of a residential care administrator. Makes conforming changes.

Health matters. Amends the requirements for a physician to provide office based opioid treatment. Requires an emergency department to annually submit to the Indiana department of health a substance use disorder treatment plan (plan) to initiate interventions with patients who have a substance use related emergency department visit. Requires the plan to provide an overall analysis and evaluation of the emergency department's ability to implement specified provisions. Provides that the services provided to a patient under a substance use disorder treatment plan provided to the department are considered to be medically necessary and reimbursable. Provides that the office of the secretary of family and social services shall require managed care organizations to consider services provided to an individual under a substance use disorder treatment plan as medically necessary in both an inpatient facility of a hospital and an emergency department. Removes the expiration of the laws concerning maternal mortality review. Provides that a practitioner is not required to obtain information about a patient from the Indiana scheduled prescription electronic collection and tracking program (INSPECT) data base or through the patient's integrated health record before prescribing certain medications if the patient is enrolled in a hospice program.

Indiana state police pension. Establishes the state police 2023 retirement benefit system. Provides for a pension benefit based on the salary of a trooper with 25 years of service. Automatically adjusts the pension benefit each time the maximum salary for a trooper with 25 years of service is increased. Specifies that the new system applies to current and retired officers who were employed before July 1, 2023, and elect to participate in the 2023 retirement benefit plan and to officers employed for the first time after June 30, 2023.

Doctored media regarding candidates. Provides that: (1) if a communication contains media depicting a candidate for office that is doctored in a manner that would lead a reasonable person to believe that the candidate is conveying a message that the candidate has not conveyed (doctored media); and (2) the doctored media is used in a communication with the purpose of influencing the outcome of the election in which the candidate is seeking elected office or influencing legislative or other public policy; the communication must include a disclaimer. Specifies requirements for the content, placement, and duration of the disclaimer based on the format of the communication. Provides that a person that creates a communication that: (1) contains doctored media but does not include a disclaimer as required; and (2) is disseminated; commits a Class A infraction. Provides that the offense is a Class A misdemeanor if the person has a prior unrelated adjudication or conviction for the offense. Provides that the secretary of state may: (1) issue an order requiring a person to cease and desist dissemination of a communication that contains doctored media without including a required disclaimer; and (2) bring a civil action to enjoin further dissemination of the communication by the person.

Threats against election workers. Provides that a person commits intimidation, a Level 5 felony, if the subject of the threat or the person to whom the threat is communicated is an election worker. Defines "election worker" for this purpose.

Juror compensation. Increases the jury fee collected from a defendant who has committed a crime or committed certain violations to $6. (Current jury fee is $2.) Requires the clerk to collect a jury fee of $75 from a party filing a civil tort or plenary action. Increases the jury appearance fee to $30 per day for each day a juror is in attendance until the jury is impaneled. (Current rate is $15 per day.) Increases the juror payment rate to $80 per day for the first five days of trial and to $90 per day starting on the sixth day of trial until the jury is discharged. (Current rate is $40 per day.) Specifies that a prospective juror is considered to be in actual attendance if certain criteria are met, regardless of whether the prospective juror is not seated or is removed.

Children and lead hazards. Provides that, beginning with children who enroll in school for the school year beginning in 2024, the governing body of a school corporation shall require every child not more than seven years of age who enrolls in a school operated by the school corporation to undergo a test for the presence of lead in the child's blood. Defines "dwelling unit lead hazard" as: (1) the presence of lead-based paint on a wall of a dwelling unit; (2) the presence of lead-contaminated soil outside a dwelling unit; or (3) the presence of lead in the drinking water system of a dwelling unit. Prohibits the renting or sale of a dwelling unit to a family that includes a child not more than seven years of age if the dwelling unit is subject to a dwelling unit lead hazard. Requires a landlord, before renting a dwelling unit to a tenant family that includes a child not more than seven years of age, to have the dwelling unit inspected to determine whether the dwelling unit is subject to any dwelling unit lead hazard. Requires a seller, before selling a dwelling unit to a prospective purchaser family that includes a child not more than seven years of age, to have the dwelling unit inspected to determine whether the dwelling unit is subject to any dwelling unit lead hazard. Provides that a landlord or seller who knowingly or intentionally: (1) violates the renting or sale prohibition; (2) represents to a family that the family may waive the renting or sale prohibition; (3) misrepresents the age of a member of a family to conceal a violation of the renting or sale prohibition; or (4) induces a member of a family to misrepresent the age of another member of the family to conceal a violation of the renting or sale prohibition; commits a Class C misdemeanor. Makes technical corrections.