Renter's deduction for disabled veterans. Provides an additional tax deduction for a disabled veteran who rents a dwelling for use as the disabled veteran's principal place of residence.

Various tax and fiscal matters. Provides a maximum property tax liability credit for certain homestead owners based on the owner's age and annual income. Specifies the amount of the credit. Makes certain changes to the deduction amounts and qualification requirements for the disabled veteran deductions. Provides a 100% property tax exemption for permanently disabled veterans. Increases the amount of certain personal exemptions from $1,000 to $3,500 for individual taxpayers who satisfy certain income criteria. Provides an additional adjusted gross income tax deduction of $5,000 for educators in elementary or secondary education, police officers, firefighters, and veterans. Provides an adjusted gross income tax deduction for taxpayers who install solar energy panels on the taxpayer's homestead equal to the cost of the labor and materials for the installation of the solar energy panels. Repeals the renter's deduction and instead provides a refundable income tax credit for renters. Provides that the amount of the credit is $6,000, or $7,500 in the case of a disabled veteran. Provides a refundable income tax mortgage credit for first time home buyers. Provides that the amount of the credit is $15,000, which may be claimed for five consecutive taxable years. Provides an adjusted gross income tax deduction for the first $16,000 of retirement income received by an individual who is at least 62 years of age. Defines "retirement income". Provides a sales tax exemption for utility services, including water, natural gas, and electricity. Provides a sales and use tax exemption period during the last week of January and the last week of August each year for school supplies, backpacks, clothing, or computers, if the item is purchased for use by: (A) a student in a public or private elementary or secondary school; or (B) a student attending a postsecondary school; in Indiana. Appropriates $140,000,000 for the biennium to the department of education to be used as supplemental funding for the federal Child Care and Development Fund voucher program. Increases the maximum amount of the income tax credit for an individual employed as a teacher for amounts expended for classroom supplies from $100 to $1,000 per taxable year. Increases the cigarette tax by $1 per pack. Increases the river boat wagering tax, and increases the supplemental wagering tax, slot machine wagering tax, and sports wagering tax and deposits the revenue from the increases in the state general fund. Increases the beer excise tax, liquor excise tax, wine excise tax, and hard cider excise tax and deposits the revenue from the increases in the state general fund.

IURC matters. Amends within the Indiana Code chapter governing publication procedures for political subdivisions the provision governing the publication of a notice of a hearing by the Indiana utility regulatory commission (IURC) to reference the publication procedures for hearings set forth in the Indiana Code chapter governing the IURC. Amends the publication procedures within the statute governing the IURC to provide that if any newspaper of general circulation in which the IURC publishes a notice does not publish a print edition at least three times a week, the IURC may publish the notice in either: (1) the print edition; or (2) an electronic edition; of the newspaper or a locality newspaper that circulates within the county. Adds a definition of "court reporter" to the Indiana Code chapter governing the regulation of utilities. Replaces references to a "stenographer" with references to a "court reporter" throughout that chapter and in other instances in the Indiana Code in which a "stenographer" or "reporter" is referenced in the context of an IURC proceeding. Repeals all remaining provisions in the Indiana Code chapter concerning alternative energy projects by rural electric membership corporations following the repeal by the general assembly in 2024 of other provisions in that chapter that established a fund to provide incentives under a program that is no longer operational. Increases the civil penalties for violations of the state statute or rules governing pipeline safety: (1) from $25,000 to $200,000 per violation per day; and (2) from $1,000,000 to $2,000,000 for the maximum civil penalty for a related series of violations; so as to conform Indiana's civil penalties with those prescribed by the federal Pipeline and Hazardous Materials Safety Administration.

Homeowners association matters. Provides that the governing documents of a homeowners association may authorize any vote to be conducted by electronic means. Requires a homeowners association to send certain notices to members of the homeowners association. Requires a homeowners association to send a certain notice to the attorney general. Requires a homeowners association to create and maintain a website that includes certain information. Requires the attorney general to establish a training course that members of a homeowners association board must complete.

Tax incentive review. Amends provisions that apply to the legislative services agency's periodic tax incentives review and analysis.

County recorder's records perpetuation fund. Provides that certain fees collected by the county recorder are deposited in the county recorder's records perpetuation fund. Provides that a fee for recording a mortgage assumption is the same as the fee for recording a mortgage. Removes an expired provision. Makes stylistic changes.

Hospitality taxes. Prohibits the civic center authority in Delaware County, which is established to receive and administer tax revenue from the county's food and beverage tax, from delegating any of its authorities under the food and beverage statute or from transferring any food and beverage tax revenue to governmental, not-for-profit, or other private entities under a lease or contractual arrangement for the purpose of operating, maintaining, and promoting the use of a civic center. Provides that if the fiscal body of Delaware County does not fix the budget, tax rate, and tax levy for the ensuing budget year as required, the most recent annual appropriations and annual tax levy are continued for the ensuing budget year.

Indiana economic development corporation. Allows the fiscal body of a county, city, or town to adopt an ordinance to require the Indiana economic development corporation (corporation) to make payments in lieu of taxes (PILOTS) with respect to real property that satisfies each of the following conditions: (1) The corporation is the owner of any real property that is exempt from property taxes. (2) The corporation has been the owner of such real property for at least one year on the date that an ordinance is adopted. Specifies that the assessed value of the real property subject to PILOTS is equal to the assessed value of the real property on the assessment date of the calendar year in which the corporation purchased the real property while the ordinance is in effect. Provides for the submission of an annual report of the activities of an innovation development district as to financial information pertaining to tax increment financing districts in an innovation development district to the: (1) fiscal body of the county, city, or town; and (2) department of local government finance. Continuously appropriates from the state general fund the amount necessary for the corporation to pay the required PILOTS.

Extension of water services. Allows a water or wastewater utility to extend service up to three miles to a: (1) public school, including a charter school; or (2) nonpublic school that employs one or more employees; without a deposit or other adequate assurance of performance from the customer if certain conditions are met. Provides that the extension qualifies as an eligible infrastructure improvement for purposes of infrastructure improvement charges. Provides that a public utility must conduct an outreach program before it condemns land for the purpose of extending a water or wastewater main. Establishes certain meeting and notice requirements for the outreach program.

Higher education and workforce development matters. Establishes additional duties for the governor's workforce cabinet and requires the cabinet to perform certain duties jointly with other state agencies. Requires the Indiana management performance hub, in collaboration with the department of education (department) and commission for higher education (commission), to: (1) collect and compile certain student income data; and (2) compile into a data product on the department's and commission's websites certain data. Requires the secretary of education to establish a plan to develop a market driven stackable credentials and qualifications framework and submit the plan to the general assembly. Provides that the commission shall (instead of may) approve or disapprove certain branches, campuses, centers, new colleges, new schools, degrees, or programs. Provides that before the commission approves or disapproves a degree or program, a state educational institution shall provide, and the commission shall consider, certain information regarding the degree or program. Requires the commission to: (1) review each degree or program for approval or disapproval at least one time every 10 years; (2) outline a process for degree and program monitoring, improvement, suspension, and closure; (3) publish certain information; and (4) take official action regarding the approval or disapproval of certain requests within 90 days. Requires a state educational institution to approve for admission Indiana residents who meet certain requirements. Requires the board of trustees of a state educational institution to do the following: (1) When reviewing tenured faculty members, assess and review the staffing needs of the institution based on the branches, campuses, extension centers, colleges, schools, and degree and programs of the institution. (2) Submit to the commission any review of, renewal of, or amendment to the process or criteria regarding the tenured faculty member review. Requires the commission to promptly review the process and criteria and provide feedback to a board of trustees. Requires the commission to prepare and submit an annual report to the legislative council regarding certain student enrollment data. Adds duties for the department of workforce development.

Shipshewana food and beverage tax. Allows the fiscal body of the town of Shipshewana to increase its food and beverage tax from 1% to not more than 2% of the gross retail income received by a retail merchant from a taxable transaction.

Illegal immigrants and motor vehicle crimes. Adds an aggravating circumstance for an offense involving the use of a motor vehicle and that the person was illegally or unlawfully present in the United States at the time of the offense.

Whole home repairs program. Establishes the whole home repairs program to provide funding to eligible entities to: (1) award grants to local homeowners; and (2) make loans available for small landlords offering affordable units for rent; for certain home repairs.

Honoring Chief Steven Orusa upon his retirement from the Fishers Fire Department. A CONCURRENT RESOLUTION honoring Chief Steven Orusa upon his retirement from the Fishers Fire Department.

Lobbying prohibition. Provides that an individual who is a member of the general assembly after November 5, 2024, may not be registered as a lobbyist during the period that begins on the day the individual ceases to be a member of the general assembly and ends 1,095 days after the date the individual ceases to be a member of the general assembly. Provides an exception. Provides that an individual who is appointed by the governor to: (1) serve in the governor's cabinet; or (2) serve as the executive director or director of an agency; may not be registered as a lobbyist during the period that begins on the day the individual ceases to be a member of the cabinet or ceases to be the executive director or director of an agency and ends 1,095 days after the date the individual ceases to be a member of the cabinet or ceases to be the executive director or director of an agency.