Professional licensing agency. Provides that a state agency must determine if an alleged violator has substantially corrected the violation and notify an alleged violator whether the alleged violator is in substantial compliance with a state rule or state statute not more than 90 days after certain occurrences (current law provides for 30 days). Adds certification language for purposes of renewals. Allows certain boards to assess different fines for individuals and businesses for purposes of disciplinary sanctions. Makes various changes to the following boards: (1) The state board of cosmetology and barber examiners. (2) The committee of hearing aid dealer examiners. (3) The respiratory care committee. Provides that certain persons may not own an interest in an appraisal management company. Repeals the Indiana Code chapter relating to the professional licensing agency's duties and merges the agency's duties in another existing Indiana Code chapter.

Indiana vaccination adverse event reporting system. Requires the Indiana department of health (department) to establish an Indiana vaccination adverse event reporting system (IVAERS) for reporting the occurrence of adverse events relating to childhood vaccines. Provides that IVAERS must enable a health care provider to report the occurrence of an adverse event experienced by a child residing in Indiana who is under the care of the health care provider. Requires the department to create a searchable Internet data base for publishing information reported through IVAERS. Provides that the health information of a particular individual is confidential. Specifies the requirements for releasing health information of a particular individual and who may receive the information. Provides that a person who knowingly, intentionally, or recklessly discloses confidential information received through IVAERS in violation of the statute commits a Class A misdemeanor. Requires the department to adopt certain rules concerning IVAERS. Makes an appropriation.

Annexation. Requires a municipality that initiates an annexation to file an annexation petition (petition) with a court signed by: (1) at least 51% of the owners of non-tax exempt land in the annexation territory; or (2) the owners of at least 75% in assessed valuation of non-tax exempt land in the annexation territory. Eliminates: (1) remonstrances and waivers; (2) reimbursement of remonstrator's attorney's fees and costs; (3) settlement agreements in lieu of annexation; (4) contiguity of a public highway provisions; and (5) a required fiscal plan for certain super voluntary annexations. Reduces the number of outreach meetings from six to three. For super voluntary annexations, requires a municipality to: (1) hold a hearing on the petition within 90 (instead of 30) days; (2) adopt an annexation ordinance within 120 (instead of 60) days. Allows a super voluntary annexation of noncontiguous land for business, industrial, or residential development, if: (1) the landowner and municipal utility agree on the provision of gas, electric, water, or sewer service to the property; and (2) the county executive timely approves the petition. Allows noncontiguous land annexed in a super voluntary annexation to be used for additional voluntary or super voluntary annexations of contiguous land. After December 31, 2026, allows signatures on petitions to be gathered by mail. Provides that annexation territory that is divided by railroad tracks satisfies contiguity requirements, if the territory on at least one side of the railroad tracks is contiguous to the municipality. Grandfathers in annexations that adopt: (1) a fiscal plan before March 30, 2026; or (2) an annexation ordinance before March 30, 2026 (if a fiscal plan is not required by current law). Removes obsolete provisions.

Property tax credits for veterans. Increases the property tax deduction for a veteran who is totally disabled to an amount equal to 100% of the assessed value of the individual's real property (instead of $14,000). Expires property tax deductions for certain veterans, and, beginning with property taxes imposed for the 2026 assessment date and thereafter, instead provides a property tax liability credit against local property taxes for veterans who previously claimed a deduction. Includes a mechanism to establish an additional maximum property tax liability credit for a veteran who previously claimed a deduction.

College savings tax credit. Beginning in taxable year 2027, increases the credit provided for a contribution to an Indiana529 savings plan against a taxpayer's adjusted gross income from $1,500 to $2,500 (and from $750 to $1,250 in the case of a married individual filing a separate return), subject to other requirements.

Report on civics education. Requires, not later than October 1, 2026, the department of education to: (1) prepare a report that includes information and recommendations, as applicable, regarding certain civics curriculum, initiatives, and assessments and certain longitudinal methodologies; and (2) submit the report to the general assembly. Establishes requirements regarding the preparation of the report.

County officers. Removes the: (1) auditor; (2) recorder; (3) treasurer; (4) coroner; and (5) surveyor (officers); from the list of elected county officers who are to be elected in each county. Requires the general assembly to prescribe, by law, the duties of the officers to the county executive. Provides a schedule for the officers to complete their terms. This proposed amendment has not been previously agreed to by a general assembly.

Designation of gold and silver as legal tender. Requires the treasurer of state (treasurer) to designate one or more established bullion depositories to provide a secure location for the storage of bullion by Indiana consumers. Requires the treasurer to engage an electronic payment system to oversee transactional and administrative procedures on behalf of consumers holding bullion depository accounts in a designated bullion depository. Provides that a consumer may establish a bullion depository account with a designated bullion depository by entering into a depository agreement with the bullion depository. Provides that a designated bullion depository qualifies as a state depository and is eligible to receive public funds of: (1) the state; or (2) a political subdivision; on deposit. Provides that each designated bullion depository must be audited by an independent third party auditor on an annual basis. Requires the treasurer to provide to the members of the general assembly on an annual basis a report concerning the operations and financial status of each designated bullion depository. Provides that the treasurer shall: (1) adopt guidelines; (2) designate one or more bullion depositories; and (3) engage an electronic payment system; not later than December 31, 2027. Provides that bullion is not subject to assessment and taxation under Indiana's property tax statute. Provides that the exchange of one type or form of legal tender for another type or form of legal tender is exempt from the state gross retail tax. Provides that the purchase, sale, or exchange of any type of specie is exempt from the state gross retail tax. Provides that specie is recognized as legal tender in Indiana. Provides that except as otherwise specifically provided by law or contract, a person may not compel any other person to tender or accept specie as legal tender. Provides that a prevailing party in an action for breach of any contract provision that expressly designates a type or form of specie as legal tender is entitled to specific performance of the contract provision.

Electronic record of confidential address. Exempts a county recorder from the requirement of accepting an electronic document for recording if the electronic document contains identifying information of a person in the address confidentiality program.

Various education matters. Makes changes to the composition of the case review panel established by an interscholastic athletic association. Requires the secretary of education, not later than December 1, 2026, to identify key metrics and activities concerning civic literacy and to submit the information to the general assembly. Requires the secretary of education, not later than December 1, 2026, to identify and make certain recommendations concerning paid leave for employees following certain events and to submit the findings to the general assembly. Provides that certain requirements apply to schools in which, over the course of three consecutive years, fewer than 75% of students achieved a valid passing score on the determinant evaluation of reading skills. Requires the commission for higher education (commission), not later than December 1, 2026, to evaluate accrediting agencies of state educational institutions and to report the commission's findings and recommendations to the general assembly. Provides that state educational institutions with degree programs that meet the definition of a low earning outcome program under federal law must request approval from the commission to continue the degree program.

Local public work project bidding. Provides additional considerations that a local public works board may consider in determining the lowest responsible and responsive bidder for a public work project costing at least $300,000.

Various dental matters; respiratory care. Amends the educational requirements for dental hygienists. Amends the requirements for administration of nitrous oxide by a dental hygienist. Allows the state board of dentistry to establish additional requirements for an applicant who has failed the licensure examination at least three times. Amends the licensure and temporary permit requirements for respiratory care practitioners.

Straight ticket voting. Removes a voter's option to vote for all candidates of a political party or an independent ticket at one time (straight ticket voting) in a general or municipal election. Repeals superseded statutes relating to straight ticket voting.

Child care assistance. Increases the maximum number of individuals an entity may employ to be eligible for the employer child care expenditure income tax credit. Provides that costs incurred: (1) for the operating costs of a child care facility operated for a taxpayer's employees; or (2) under a contract with a child care facility to provide child care services to employees of the taxpayer, or under a contract with an intermediate entity that contracts with one or more child care facilities for child care services; are qualified expenditures for purposes of the employer child care expenditure income tax credit. Allows a redevelopment commission to use revenue collected in a tax increment financing district to expend money or provide financial assistance to entities for the purpose of encouraging or incentivizing the construction or expansion of child care facilities.

Financial literacy education. Requires a person who is at least 18 years of age and is a member of a family that receives TANF or SNAP benefits to complete a course of instruction on financial literacy that is established by the department of education (department). Requires the department to establish and administer a course of instruction on financial literacy. Requires the department to submit an annual report to the executive director of the legislative services agency for distribution to the members of the general assembly that contains certain information regarding the course of instruction on financial literacy.