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Tax and fiscal matters. Establishes the Hoosier Families First Fund (fund) to be administered by the budget agency and specifies the purposes for which money in the fund may be used. Appropriates $45,000,000 from the state general fund to the fund for state fiscal year 2023. Provides that the gasoline use tax rate during the period beginning on the first day following the enactment into law of the bill and continuing through June 30, 2023, is capped at $0.295 per gallon. Provides, however, that if the gasoline use tax rate as determined under current law for a month is less than $0.295 per gallon, the lesser tax rate shall apply. Provides a temporary sales tax exemption for six monthly billing cycles during which the sale of utilities (including liquefied petroleum gas and heating oil) to residential customers and the sale of intrastate telecommunication services to residential customers are exempt from the state sales tax. Increases the amount of the adjusted gross income tax credit to which an individual who is eligible to claim the federal adoption tax credit is entitled. Freezes the gasoline excise tax and the special fuel tax rates beginning on September 1, 2022, and continuing through June 30, 2023, at the rates that were in effect on June 30, 2022. Requires the office of Medicaid policy and planning (office) to research and compile, Medicaid reimbursement rates, by Medicaid provider type, in states bordering Indiana for certain prenatal, pregnancy, postnatal, and pediatric wellness services. Requires the office to prepare a report of the office's findings and submit the report to the general assembly before December 31, 2022. Appropriates $17,700,000 from the state general fund to the auditor of state to make transfers to counties, cities, and towns equal to the amount of gasoline excise tax and special fuel tax that each county, city, and town would have otherwise received if the rates had not been frozen during the 2023 state fiscal year. Requires the revenue transferred to the counties, cities, and towns to be used for the purposes for which revenue from those tax rates may be used under applicable law. Appropriates an amount for transfer to the capital reserve account after June 30, 2023, based on a determination by the budget agency of the difference between: (1) $1,000,000,000; and (2) the actual fiscal impact to the state of Indiana in state fiscal year 2023 as a result of the enactment of certain provisions included in HB 1001(ss). Appropriates $400,000,000 from the state general fund to the budget agency for transfer to the pension stabilization fund for the purposes of the pension stabilization fund.