Mental health and substance abuse coverage. Sets forth certain standards regarding reimbursement rates for providers of mental illness or substance abuse services. Provides that if a provider of health care services that provides both medical or surgical services and mental illness or substance abuse services is credentialed with an insurer or health maintenance organization for purposes of providing medical or surgical services, the provider must be considered automatically credentialed for purposes of providing mental illness or substance abuse services in instances under which the insurer provides coverage of mental illness or substance abuse services through a third party vendor.

Transportation of minor for prohibited procedures. Makes assisting a child in procuring a gender transition procedure a Level 6 felony.

Definition of sex and gender; birth certificates. Defines "sex" and "gender" for the purposes of the Indiana Code. States that the definition of "sex" and "gender" are meant to be synonymous in the Indiana Code unless specifically defined otherwise and is clarifying language. Requires the bureau of motor vehicles and the Indiana department of health (state department) to update the definition of sex used by the agencies. Requires the state department to: (1) identify birth certificates issued with a change in sex classification by court order; (2) change the sex on the birth certificate back to the originating sex and reissue the birth certificate; and (3) void the superseded document.

Newborn tax credit. Amends the definition of adjusted gross income to remove the additional dependent child exemption of $1,500 in the first taxable year in which an allowed child is claimed. Establishes a refundable tax credit for newborn children, which an eligible taxpayer may claim only in the first taxable year in which a particular newborn child is eligible for the exemption allowed under specified provisions of the Internal Revenue Code. Defines "eligible taxpayer". Provides that the amount of the credit is $500 per newborn child, or $250 per eligible newborn child in the case of a married individual filing a separate return. Prorates the credit in the case of a resident taxpayer residing in Indiana for a period of less than the taxpayer's entire taxable year.

Accelerated depreciation. Couples Indiana depreciation provisions with federal depreciation provisions under Section 179 of the Internal Revenue Code (Section 179). Increases the Section 179 threshold from $25,000 to $100,000 for Indiana adjusted gross income purposes. Makes technical changes.

Grants for participation in the 287(g) program. Establishes the 287(g) agreement grant program. Provides that a "287(g) agreement" refers to an agreement entered into under Section 287(g) of the Immigration and Nationality Act. Allows the department of homeland security to provide grants to assist certain local law enforcement authorities in entering into and carrying out law enforcement under a 287(g) agreement.

Suspension of prosecuting attorney. Authorizes the governor to suspend a prosecuting attorney from office for malfeasance, misfeasance, neglect of duty, incompetence, permanent inability to perform official duties, or commission of a felony, and allows the governor to fill the office by appointment for the period of suspension. This proposed amendment has not been previously agreed to by a general assembly.

Assessment of land used for solar power generation. Amends provisions that require the department of local government finance to annually determine a solar land base rate to divide the current south region into two regions (southeast and southwest regions) for which a separate solar land base rate must be determined by the department. Specifies the counties in each new region.

Instruction on human sexuality. Provides that, if a school provides instruction on human sexuality or sexually transmitted infections, the instruction must include instruction concerning consent to sexual activity and a presentation on human growth and development during pregnancy. Provides that a school maintained by a school corporation may not use curricular materials to provide instruction on human sexuality that have not been approved by the governing body of a school corporation. Requires a school corporation to include certain information concerning instruction on human sexuality in the written consent forms provided to a parent of a student or a student, if the student is an adult or an emancipated minor, before the student may receive instruction on human sexuality. Requires the governing body of a school corporation to publish a list of materials used in connection with instruction on human sexuality on the school's website and to include a link to the list of materials on electronically formatted written consent forms. Replaces references to "sexually transmitted diseases" with "sexually transmitted infections". Makes conforming changes.

Physician noncompete agreements. Provides that a physician and a hospital, a parent company of a hospital, an affiliated manager of a hospital, or a hospital system may not enter into a noncompete agreement on or after July 1, 2025.

Special death benefit for OIG investigators. Adds an investigator for the inspector general to the list of public safety officers whose relative receives a special death benefit if the officer dies in the line of duty.

Grain indemnity. Defines "revocation of a license". Creates a process in which the director of the Indiana grain buyers and warehouse licensing agency (agency) determines whether a building or other protected enclosure constitutes a single warehouse that requires one or more licenses. Specifies the documents a person who desires to conduct business as a grain buyer, warehouse operator, or buyer-warehouse (licensee) must submit to the agency to renew a license to operate. Specifies how a business as a licensee may renew its license. Specifies the types of licenses the agency shall issue and how a license may be relinquished. Establishes what information must be included in a financial statement submitted by a licensee to the agency. Removes the ability of the agency to temporarily suspend a licensee's license. Specifies various matters related to on-premises inspections. Permits the director of the agency (director) to call an informal meeting with a licensee. Provides when the director may revoke, and when the director shall revoke, a licensee's license and what information the director must share with the licensee. Establishes various notice requirements. Permits the agency to adopt rules. Requires the director to inspect and test all equipment used to test the moisture content of grain purchased from producers once per year. Requires the Indiana grain indemnity corporation board to elect a chairperson and vice chairperson and take on various new responsibilities. Addresses various issues with producer premiums. Provides that a grain buyer shall keep accurate and correct records of grain purchased from producers documenting the producer premiums paid by producers. Establishes storage fees to determine storage loss. Requires the office of the attorney general to provide legal assistance if requested by the director. Requires the director to take possession of the bond or other security and all proceeds from a grain sale in the event a licensee has failed to meet its obligations under the grain indemnity chapter. Provides that the director shall provide informal conferences between agency representatives and persons who have or who appear to have grain deposited with the licensee in revocation. Makes technical and conforming changes.

Advanced practice registered nurses. Adds two additional members to the Indiana state board of nursing (board) and changes the required qualifications for certain members. Amends the definition of "certified registered nurse anesthetist". Adds the following definitions: (1) "Certified nurse midwife". (2) "Clinical nurse specialist". (3) "Nurse practitioner". Specifies that a license to practice as an advanced practice registered nurse expires on October 31 in each odd-numbered year. Makes conforming changes.

Child care matters. Extends the availability of the employer child care expenditure tax credit through July 1, 2027. Provides that under specified circumstances, an individual who: (1) is at least 15 years of age; and (2) is a student at a school corporation that operates a child care program; may volunteer as a caregiver for the child care program before completing the statutory requirements for individuals to act as a volunteer caregiver at a child care program. Adds two representatives of out-of-school-time programs to the membership of the early learning advisory committee. Provides for purposes of regulation of licensed child care centers that the office of the secretary of family and social services (office) shall: (1) ensure that: (A) Indiana's staff to child ratio for a specified age range is not more stringent than the average of the staff to child ratios permitted for that age range under the laws of Illinois, Kentucky, Michigan, and Ohio; and (B) Indiana's maximum group size for a specified age range is not more stringent than the average of the maximum group sizes permitted for that age range under the laws of Illinois, Kentucky, Michigan, and Ohio; and (2) annually publish on the office's website the: (A) staff to child ratio; and (B) maximum group size; that a licensed child care center is required to maintain for the specified age ranges. Provides exceptions to the bill's group size provisions for: (1) an indoor or outdoor area of a child care center that provides at least 75 square feet of space per child; and (2) a child care center's cafeteria. Provides that if the office has received at least five applications from child care providers wishing to participate in the micro center pilot program (pilot program) but has selected less than five applicants for participation in the pilot program, the office shall select additional applicants for participation in the pilot program such that at least five child care providers are participating in the pilot program.

Transfer of high risk persons from county jail. Establishes a procedure for the transfer of an inmate from a county jail to another county jail or the department of correction if the inmate: (1) poses a serious risk of escape; (2) demonstrates violent or aggressive behavior; or (3) needs to be protected from other inmates.