Regional development tax credit. Amends and adds provisions regarding the regional development tax credit. Specifies the award of certain credits under the aggregate tax credit cap that the Indiana economic development corporation may certify each state fiscal year. Authorizes a county or city that is currently participating in a regional development authority to change its membership and instead participate in a new or different regional development authority.

Housing matters. Requires the Indiana housing and community development authority (authority) to establish eligibility criteria for a potential recipient to be included in the authority's application for funding under the federal continuum of care program (program). Requires a recipient of program funding to submit an annual report to the authority. Defines "gravely disabled" for purposes of involuntary commitment. Prohibits an individual from camping, sleeping, or using for long term shelter land owned by the state or a political subdivision, unless the land has been authorized for that use by law. Requires a law enforcement officer who discovers a person unlawfully using land owned by the state or a political subdivision for unlawful camping, sleeping, or long term shelter to determine if there are reasonable grounds for an emergency detention of the person, and, if reasonable grounds exist, to proceed under the emergency detention procedure and not the criminal law. Provides that, if there are not grounds for emergency detention and certain elements are met, a person who knowingly or intentionally uses land owned by the state or a political subdivision for unauthorized camping, sleeping, or long term shelter commits a Class C misdemeanor. Creates a defense to the crime if: (1) no beds are available in a shelter or treatment facility located within five miles; or (2) less than six months have passed since the person was released from a facility to which the person was involuntarily committed. Prohibits a political subdivision from adopting or enforcing any policy that prohibits or discourages the enforcement of any order or ordinance prohibiting public camping, sleeping, or other obstruction of a sidewalk. Requires: (1) each local law enforcement agency to provide to the state police department the number of arrests made for violations of the prohibition of street camping; and (2) the state police department to provide this information to the authority. Specifies that the bill does not prohibit a policy, program, or order of a political subdivision that encourages a diversion program or encourages or requires providing housing or shelter in lieu of a citation or arrest. Makes technical corrections.

Cannabis regulation. Permits the use of cannabis by: (1) a person at least 21 years of age; and (2) a person with a serious medical condition as determined by the person's physician. Establishes the adult use cannabis excise tax, and requires a retailer to transfer the tax to the department of state revenue for deposit in the state general fund. Exempts veterans from payment of the sales tax on medical or adult use cannabis. Establishes a cannabis program (program) to permit the cultivation, processing, testing, transportation, and sale of cannabis by holders of a valid permit. Establishes the Indiana cannabis commission (ICC) as a state agency to oversee, implement, and enforce the program, and establishes the ICC advisory committee to review the effectiveness of the program. Requires that permit holders take steps to prevent diversion of cannabis to unauthorized persons. Requires that cannabis and cannabis products be properly labeled, placed in child resistant packaging, and tested by an independent testing laboratory before being made available for purchase. Prohibits packaging cannabis in a manner that is appealing to children. Authorizes research on cannabis in accordance with rules set forth by the ICC. Establishes a procedure for the expungement of a cannabis related conviction if the act constituting the conviction becomes legal. Makes conforming amendments.

Tax matters. Provides a real and personal property tax exemption for Indiana nonprofit senior living communities beginning with property taxes that are first due and payable in 2027.

Organ donation. Provides that an employee who has worked for an employer for at least a year is entitled to take an unpaid leave of absence for organ donation. Provides that a leave of absence may not exceed 30 working days per calendar year. Requires an eligible employee to provide notice to the employee's employer before taking a leave of absence. Provides that an employer may require an eligible employee to take other leave before using the leave of absence.

Public depositories. Provides that if two or fewer financial institutions that have a branch or principal office in a county or in a county contiguous to the county that is located in Indiana are willing to accept public funds, the board of finance for the county may: (1) treat the financial institutions that are located within the county or a county contiguous to the county that is located in Indiana as if the financial institutions were not located within the county or a county contiguous to the county; and (2) designate certain financial institutions to receive public funds. Makes conforming changes.

Sex with a minor. Adds the criminal offense of sex with a minor, which is committed when a person who is at least: (1) 24 years of age and who engages in sexual intercourse or other sexual conduct, fondling, or touching with a child who is 16 years of age; or (2) 25 years of age and who engages in sexual intercourse or other sexual conduct, fondling, or touching with a child who is 16 or 17 years of age. Makes conforming amendments.

Loans from the common school fund. Reinstates retroactively provisions that apply with regard to an extension of the term of loans or advances from the common school fund for the Gary Community School Corporation, which expired January 1, 2025. Extends the expiration date to January 1, 2028.

Court security. Establishes a procedure to prevent certain personal information of a protected judicial individual from being publically available by a public agency. Creates a civil cause of action against a public agency that fails to remove certain personal information of a protected individual. Repeals current code concerning the supreme court sheriff. Allows the supreme court and the court of appeals to each appoint a court marshal and allows each appointed court marshal to hire deputy court marshals. Requires a court marshal to ensure the safety and security of the court. Requires a supreme court marshal and a court of appeals court marshal to carry out certain responsibilities. Provides that a court marshal is entitled to qualified immunity for acts performed in the course of official duties. Specifies that a court marshal has limited police powers and is required to notify the local law enforcement agency as soon as practicable when a security threat is detected. Allows the marshal appointed by the court of appeals to provide for the safety and security of the tax court.

To convene a joint convention of the 124th Indiana General Assembly to receive the Governor's message on the State of the State. A CONCURRENT RESOLUTION to convene a joint convention of the 124th Indiana General Assembly to receive the Governor's message on the State of the State.

Pharmacist licensure. Removes an examination requirement for certain pharmacists for license reciprocity. Requires an individual to pass the North American Pharmacist Licensure Examination to be eligible for licensure as a pharmacist. Voids or requires the amendment of certain administrative rules. Makes technical changes.

Various tax matters. Amends and adds state income tax statutes to conform with certain provisions enacted in Public Law 119-21 (H.R. 1) (commonly known as One Big Beautiful Bill Act of 2025). Specifies rounding provisions for cash transactions with regard to the penny phaseout. Amends state income tax withholding provisions for gambling winnings. Amends the definition of "contribution" for purpose of the state income tax credit for contributions to an ABLE account. Amends provisions regarding computation of specified research or experimental expenditures. Authorizes the department of state revenue (department) to mail documents electronically through its online tax system. Allows taxpayers to request to receive all documents from the department through the department's online tax system. Makes changes to certain tax warrant procedures. Extends the deadline for filing revenue agent report (RAR) adjustments from 180 days to one year from the Internal Revenue Service's finalization of the federal adjustments. Amends the statute of limitations for issuing assessments and refunds based on an RAR to one year. Adds certain sales tax enforcement provisions regarding motor vehicles, cargo trailers, aircraft, and watercraft. Amends provisions regarding confidentiality of tax information. Makes various changes to the cigarette tax chapter, the petroleum severance tax chapter, and the alcoholic beverage excise tax chapters. Specifies the liability of responsible persons for trust fund taxes. Defines the term "responsible person" with regard to trust fund taxes. Specifies application of the Indiana adoption tax credit. Revises provisions in the pass through entity tax regrading credit for taxes paid to another state. Amends provisions in the tax amnesty program. Specifies the determination of estimated tax penalties. Makes amending changes to the aircraft license excise tax.

To convene a joint convention of the 124th Indiana General Assembly to receive the Chief Justice's report on the State of the Judiciary. A CONCURRENT RESOLUTION to convene a joint convention of the 124th Indiana General Assembly to receive the Chief Justice's report on the State of the Judiciary.

Urging all relevant agencies and stakeholders to work collaboratively to explore extending the Great Lakes–St. Lawrence Seaway navigation season to advance Indiana’s economic prosperity, grow exports, and support Hoosier jobs. A CONCURRENT RESOLUTION urging all relevant agencies and stakeholders to work collaboratively to explore extending the Great Lakes–St. Lawrence Seaway navigation season to advance Indiana’s economic prosperity, grow exports, and support Hoosier jobs.

Recognizing Terry Lynch. Recognizing Terry Lynch.