Appropriates money for capital expenditures, the operation of the state, K-12 and higher education, the delivery of Medicaid and other services, and various other distributions and purposes. Extends the review, analysis, and evaluation of tax incentives by the legislative services agency through 2030. Provides that if the budget director determines at any time that a state agency can perform the agency's statutory obligations with less than the amount appropriated, the budget director shall, with the approval of the governor, and after notice to the state agency, reduce the amount or amounts allotted or to be allotted. Requires the budget director to withhold not less than 5% of any appropriation to a state agency to be used for salaries or other wages for state agency employees or general operating expenses of the state agency. Repeals a provision allowing the Indiana department of administration to enter into a lease with the Indiana historical society for use of a building. Provides that certain businesses providing specialized employee services receive a price preference of 15% for public works projects. Provides sales tax exemptions for feminine hygiene products and adult diapers. Increases the income tax deduction for a person over 65 with certain qualifying income from $500 to $1,000. Increases the: (1) employee threshold; and (2) maximum amount of tax credits that may be granted in a year; for purposes of the health reimbursement arrangement income tax credit. Establishes a state tax credit for certain capital investments made in rural funds (rural fund credit). Prescribes requirements for the rural fund credit. Establishes the Hoosier workforce investment tax credit (workforce credit). Allows an eligible business to claim a workforce credit for certain training costs incurred. Extends the sunset of the collection of hospital assessment fees and health facility quality assessment fees from June 30, 2025, to June 30, 2027. Removes the annual income maximum for choice scholarship eligibility. Repeals the chapter establishing the curricular materials fund and certain provisions related to procedures for reimbursement of costs of providing curricular materials. Changes the appointment and terms of members of the board of the Gary airport authority. Requires that the salary matrix for state police, capitol police officers, and department of natural resources law enforcement officers be adjusted each time an adjustment is made to a pay plan for state employees in the executive branch. Provides that an adult charter school is entitled to state funding in an amount that is based on the foundation amount for the state fiscal year. Requires the secretary of education to provide a report and recommendation to the general assembly concerning aligning state funding for dual credit with the new high school diploma and expanding access to dual credit course work to all Indiana students. Prohibits a school corporation or career and technical education center or school from charging a career scholarship student enrolled in the career scholarship account program or an approved intermediary acting on behalf of a career scholarship student a tuition or fee amount to enroll in or attend a career and technical education program, course, or class that is more than the proportionate amount that the school corporation or career and technical education center or school would receive under the career and technical education grant if the student had enrolled in and completed the applicable career and technical education program, course, or class. Provides that a career and technical education center that charges a career scholarship student a tuition or fee amount to enroll in or attend a career and technical education program, course, or class may not receive a credential completion grant for the student. Requires the department of education to distribute choice scholarships at least twice each semester (instead of once). Requires the commission for higher education to annually prepare and submit to the legislative council and to the budget committee a report that examines the utilization of physical facilities for instruction at each state educational institution. Specifies the amount of covered taxes that may be captured in the Evansville professional sports development area. Provides for the determination of the: (1) base assessed value; (2) gross retail base period amount; and (3) income tax base period amount; in an innovation development district (district). Requires the executive of a city, county, or town, or, if applicable, executives, and the Indiana economic development corporation to enter into an agreement establishing the terms and conditions governing any district (instead of only certain districts). Repeals the statewide innovation development district fund. Establishes the economic development reserve account. Provides that: (1) an appropriation to the legislative council and the legislative services agency for a state fiscal year ending before July 1, 2027, reverts to the state general fund as directed by the personnel subcommittee of the legislative council; and (2) an employee in an entity in the legislative or judicial branch of state government is eligible to participate in a pilot program for converting unused excess accrued leave to a monetary contribution for the employee in the employee's 401(a) matching account with Hoosier START. Provides that unexpended and unencumbered amounts appropriated from the federal economic stimulus fund in P.L.165-2021 do not revert to the state general fund. Requires the state comptroller to transfer: (1) $15,000,000 from the addiction services fund; and (2) $25,000,000 from the department of insurance fund; to the tobacco master settlement agreement fund on July 1, 2025.

Statutes affected:
Introduced House Bill (H): 4-8.1-2-7, 4-8.1-2-10, 6-3-1-3.5, 6-3.1-38-4, 6-3.1-38-7, 10-11-2-13, 10-11-2-28.5, 14-9-8-28, 16-21-10-21, 16-28-15-14, 16-41-42.2-3, 20-26-11-17, 20-51-1-4.3, 20-51-1-5, 20-51.4-2-1.5, 20-51.4-4.5-1, 20-51.4-4.5-2, 20-51.4-4.5-3, 20-51.4-4.5-7, 22-4.1-6-2, 33-39-8-5
House Bill (H): 2-5-3.2-1, 4-8.1-2-7, 4-8.1-2-10, 4-13-2-1, 4-13-2-1.5, 4-13-2-18, 5-28-2-1.5, 6-2.5-5-57, 6-3-1-3.5, 6-3-5-5, 6-3.1-13-20, 6-3.1-38-4, 6-3.1-38-7, 8-22-3-4.3, 10-11-2-13, 10-11-2-28.5, 14-9-8-28, 16-21-10-21, 16-28-15-14, 16-41-42.2-3, 20-24-7-13.5, 20-25.7-5-2, 20-26-11-17, 20-40-2-3, 20-43-1-1, 20-43-3-8, 20-43-6-3, 20-43-7-6, 20-43-8-15, 20-43-8-15.5, 20-43-10-3.5, 20-43-10.5-1, 20-43-10.5-4, 20-43-13-4, 20-51-1-4.3, 20-51-1-5, 20-51-4-10, 36-7-31.3-10, 36-7-32.5-9, 36-7-32.5-11, 36-7-32.5-12, 36-7-32.5-13, 36-7-32.5-14, 36-7-32.5-17, 36-7-32.5-18, 36-7-32.5-19, 36-7-32.5-22
Engrossed House Bill (H): 2-5-3.2-1, 4-8.1-2-7, 4-8.1-2-10, 4-13-2-1, 4-13-2-1.5, 4-13-2-18, 5-28-2-1.5, 6-2.5-5-57, 6-3-1-3.5, 6-3-5-5, 6-3.1-13-20, 6-3.1-38-4, 6-3.1-38-7, 8-22-3-4.3, 10-11-2-13, 10-11-2-28.5, 14-9-8-28, 16-21-10-21, 16-28-15-14, 16-41-42.2-3, 20-24-7-13.5, 20-25.7-5-2, 20-26-11-17, 20-40-2-3, 20-43-1-1, 20-43-3-8, 20-43-6-3, 20-43-7-6, 20-43-8-15, 20-43-8-15.5, 20-43-10-3.5, 20-43-10.5-1, 20-43-10.5-4, 20-43-13-4, 20-51-1-4.3, 20-51-1-5, 20-51-4-10, 36-7-31.3-10, 36-7-32.5-9, 36-7-32.5-11, 36-7-32.5-12, 36-7-32.5-13, 36-7-32.5-14, 36-7-32.5-17, 36-7-32.5-18, 36-7-32.5-19, 36-7-32.5-22