All Roll Calls
Yes: 231 • No: 50
Sponsored By: Robert Behning (Republican)
Signed by Governor
Makes various changes to education provisions concerning the following: (1) Creating a teaching and learning framework for the implementation of mathematics academic standards. (2) Development of a data science math pathway. (3) Submission of a report to the general assembly concerning recommendations on strategies to support academically and fiscally underperforming schools, and interventions as necessary. (4) Evaluating, approving, and publishing high quality curricular materials time lines. (5) Local board membership for a local centralized school facilities board and local student transportation board. (6) Salary differentiation regarding teachers who possess a literacy endorsement. (7) Amounts expended in participating in an interlocal agreement included in determining amounts school corporations expend on full-time teacher salaries for purposes of teacher salary minimum funding requirements. (8) Summer school program and reimbursement administration. (9) Criteria required for eligibility of a waiver for conducting four day school weeks. (10) Oversight of career and technical education program designation. (11) Uses of teacher appreciation grants. (12) The calculation of operating referendum distributions and school safety referendum distributions to charter schools with regard to virtual instruction. (13) Petitions regarding reconsidering payments of choice scholarships. (14) Membership of the board for proprietary education. (15) The effective date regarding the changes to the definition of "eligible choice scholarship student". (16) Career specialist permit eligibility. Provides that an emergency permit may be renewed up to two times to an individual enrolled in an alternative teacher certification program if the program provides documentation verifying the individual's good standing in the program to the department of education. Creates a new qualification option for a transition to teaching program participant who seeks to obtain a license to teach in grades 5 through 12. Removes a provision that provides that the department may not release less than 10 items per subject matter level per grade level regarding the statewide summative assessment. Removes a requirement that for a parent or student to use a career scholarship account (CSA) annual grant amount for costs related to transportation a CSA participating entity must pay a matching amount for the transportation costs. Requires each state educational institution that offers a two year graduate degree program in mental or behavioral health to evaluate the graduate degree program to determine the feasibility of providing the program in a specifically structured manner to allow full-time students to complete the program within: (1) one year; or (2) five years if the program is combined with a baccalaureate degree program. Requires the Indiana department of education to elect to participate as a covered state in the federal tax credit scholarship program for elementary and secondary education under Section 25F of the Internal Revenue Code (enacted in Public Law 119-21, commonly known as the One Big Beautiful Bill Act of 2025). Makes conforming changes to the school scholarship tax credit in current law. Requires the governor and the department of workforce development, in consultation with the commission for higher education, to: (1) establish a process to identify eligible workforce training programs; (2) establish a process for institutions and programs to apply for recognition as an eligible workforce training program; (3) coordinate certain workforce training matters; and (4) require eligible workforce training programs to provide certain datasets to the department. Provides that the department of workforce development must maintain alignment with federal rules governing workforce Pell grants. Repeals certain provisions concerning postsecondary career and technical education.
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16 provisions identified: 10 benefits, 3 costs, 3 mixed.
Beginning July 1, 2026, Career Scholarship Account grants can cover up to $625 per student annually for transportation. A parent or emancipated student must prove hardship and meet any other criteria set by the department. The law removes the requirement for a participating group to match the transportation money. Grant money cannot buy or lease a motor vehicle.
Beginning July 1, 2026, one alternative grades 5–12 licensing route accepts subject coursework or work experience, rather than both. Applicants need an accredited bachelor's degree and a GPA of at least 2.5 on a 4.0 scale. They also need either 18 subject-area credit hours or five years of work experience in that subject or a related area. Emergency teaching permits can be renewed up to two times while holders attend the specified alternative certification program. The program must send the department proof that the applicant is in good standing.
Beginning July 1, 2026, expanded secondary-school aviation teaching permit routes are available to applicants age 21 or older. Ground instructors can qualify with a valid FAA advanced ground instructor certificate after passing the advanced ground instructor and fundamentals of instruction tests. A valid FAA certified flight instructor or certified flight instructor instrument certificate also meets the ground-instruction credential requirement. Flight instruction requires either flight instructor certificate plus the appropriate FAA aircraft ratings.
Parents can seek review when incorrect school membership data caused a student to be found ineligible for a choice scholarship payment. An eligible school can also file for the parent. The department must receive the request within 30 days after the payment notice tied to the official fall or spring count. If the student qualifies, the department may correct the count and must adjust later distributions to reflect that correction.
School corporations must differentiate raises for teachers holding the specified literacy endorsement, not just endorsements described as required. The law does not set the raise amount. Districts must count qualifying interlocal-agreement spending toward their full-time teacher salary funding floor. Those costs must directly pay full-time teachers employed by the cooperative or under the agreement. Schools can also use teacher stipend grants for payroll taxes and state teacher retirement costs tied to those stipends.
Beginning July 1, 2026, all five governor-appointed members of Indiana's Board for Proprietary Education must be public-at-large members. Appointees no longer need the previously specified proprietary-education or employee-training experience. The law also removes prior restrictions on who qualifies as a public-at-large representative. No more than three governor-appointed members can belong to the same political party.
Beginning July 1, 2026, state officials must establish workforce Pell program identification, application, approval, and denial-appeal processes. Eligible training prepares students for high-skill, high-wage, or in-demand sectors or jobs identified through the specified workforce processes. Officials must coordinate certification and oversight with workforce agencies and programs. Required federal data include completion, job placement, and graduate earnings. State requirements cannot be stricter than or conflict with federal rules.
Beginning July 1, 2026, the education department must develop a state math framework with a kindergarten-through-fifth-grade proficiency guide. It recommends at least 60 minutes of core math instruction and 20 minutes of math interventions daily. These are recommendations, not a direct daily-time requirement for schools. The Secretary of Education must also develop a workforce-focused data science math pathway by December 1, 2026. The pathway-development requirement expires July 1, 2027.
School corporations receive career education grants based on credit hours, student counts, and program value designated by the higher education commission. For July 1, 2025–June 30, 2026, per-credit level 1/2 rates are: high value, $710/$1,065; moderate value, $398/$597; below moderate, $199/$298. After June 30, 2026, those rates are $712/$1,069, $399/$599, and $200/$299, respectively. Additional per-student rates rise from $497 to $499 for designated apprenticeship/work-based learning and from $298 to $299 for designated introductory programs. Rates rise from $149 to $150 each for commission-approved college/career planning courses and travel to shared program sites.
Indiana must elect to join the federal school scholarship tax credit program as early as practicable. The education department must accept organization applications year-round and publish and submit its qualified list by January 1 each year. Indiana-based organizations qualify for listing if they are nonprofits mainly providing scholarships and meet federal Section 25F(c)(5). The department must also send the revenue department an annual list of organizations included on the Treasury list. Beginning January 1, 2027, Treasury-listed organizations also enter the state scholarship-provider definition if they meet existing requirements, including 501(c)(3) status and scholarships available beyond one participating school.
Beginning July 1, 2026, Indiana repeals the state law chapter titled Postsecondary Career and Technical Education. The supplied provision does not identify which services, funding, or requirements end. It does not establish that students lose a particular program or payment.
The education department no longer must release at least 10 statewide summative test questions per subject and grade. It also no longer must post those questions and permitted exemplary student answers online or publicize their availability. Families and educators lose this statutory guarantee of access to sample test materials.
For covered referendum levies approved after May 10, 2023, participating charter schools count only resident students included in their official enrollment count who receive no more than 50% virtual instruction. Virtual charter schools and adult high schools are ineligible; levies first imposed with property taxes due after December 31, 2027, are excluded. Starting with 2026 property tax distributions, charter budgets must be adopted by October 15 after a public presentation at least 10 days earlier. By November 1, schools must submit the budget, compliance dates, and attestation to their authorizer and the Department of Local Government Finance. Missing that submission deadline forfeits the year's distribution; the money joins next year's collections for the district and remaining charter schools.
Schools seeking a four-day-week waiver must hold the state's highest performance and improvement category or designation. They must also meet the statutory minimum teacher salary threshold. They must provide affected students transportation to a five-day school serving the same grade level. On the day without regular classes, they must offer enrichment and remediation at no cost to parents.
Beginning July 1, 2026, state curriculum reviews follow a staggered schedule, replacing the annual evaluation-report requirement. Reviewed lists are due July 1, 2027, for math; July 1, 2028, for English/language arts; and July 1, 2029, for science, technology, and engineering. Each subject list must be updated every three years. The Secretary must immediately notify district, charter, and state-accredited nonpublic school leaders at first publication, material additions or removals, and per-unit price changes over 5%. Notices must explain that reviews are departmental and schools retain adoption authority; these rules do not set purchase prices.
Beginning July 1, 2026, local facilities and student transportation pilot boards must have an odd number of at least five members. Each must include a representative of a partnering community organization. School governing-body members or designees receive seats in proportion to participating schools' pupil enrollment. Participants approved for both pilots can choose one combined board. The law removes the former October 31, 2025, establishment deadline.
Robert Behning
Republican • House
Jeff Raatz
Republican • Senate
Julie McGuire
Republican • House
Lonnie Randolph
Democratic • Senate
Sheila Klinker
Democratic • House
Tyler Johnson
Republican • Senate
All Roll Calls
Yes: 231 • No: 50
House vote • 2/27/2026
Rules Suspended. Conference Committee Report 1: adopted by the House
Yes: 66 • No: 30
Senate vote • 2/27/2026
Rules Suspended. Conference Committee Report 1: adopted by the Senate
Yes: 28 • No: 19
Senate vote • 2/24/2026
Third reading: passed
Yes: 47 • No: 0
House vote • 1/28/2026
Third reading: passed
Yes: 90 • No: 1
Signed by the Governor
Public Law 159
Signed by the President Pro Tempore
Signed by the Speaker
Signed by the President of the Senate
Representative Smith V removed as conferee
Representative Greene added as conferee
Senator Hunley removed as conferee
Senator Goode added as conferee
CCR # 1 filed in the House
CCR # 1 filed in the Senate
Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 425: yeas 66, nays 30
Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 334: yeas 28, nays 19
House conferees appointed: Behning, Smith V
Senate conferees appointed: Raatz, Hunley
Senate advisors appointed: Johnson T, Ford J.D.
House advisors appointed: Payne, Cash, DeLaney, Klinker, Pfaff
House dissented from Senate amendments
Third reading: passed; Roll Call 246: yeas 47, nays 0
Motion to dissent filed
Returned to the House with amendments
Second reading: amended, ordered engrossed
Amendment #1 (Yoder) prevailed; voice vote
Senator Randolph added as cosponsor
Committee report: amend do pass, adopted
Engrossed House Bill (H)
Enrolled House Bill (H)
House Bill (H)
House Bill (S)
Introduced House Bill (H)
HB 1424, Farm and homestead food sales.
Allows the executive board of the Indiana department of health to adopt rules concerning time temperature control for food safety, but provides that the rules may not be applied to a homestead vendor or small farm vendor. Provides that homestead vendors and small farm vendors are exempt from specified health regulations applicable to food establishments. Provides that the Indiana department of health, a local unit of government, the health and hospital corporation of Marion County, or a local health department may not impose any rules, regulations, certifications, or licensing requirements on a homestead vendor or small farm vendor that are not required under federal law, but may investigate complaints against a homestead vendor or small farm vendor regarding a foodborne illness derived from the homestead vendor's or small farm vendor's food products. Permits homestead vendors and small farm vendors to sell specified meat products and other foods from: (1) the property of the homestead vendor or small farm vendor; or (2) a farmers market. Requires a homestead vendor or small farm vendor to provide consumers with specified information regarding the homestead vendor's or small farm vendor's food products through signage or labeling. Provides for conditions under which a homestead vendor or small farm vendor may ship or deliver a food product directly to a consumer. Imposes handling, refrigeration, transportation, and storage requirements for homestead vendor and small farm vendor food products. Provides that public buildings used by homestead vendors and small farm vendors are exempt from certain public building and safety regulations. Provides that buildings, structures, or stands used for sale of homestead vendor or small farm vendor food products are subject to specified fire safety, building, and equipment laws.
HB 1406, Tax and fiscal matters.
Provides, in a county that uses a property tax statement as the notice of assessment, that the county treasurer must send a property tax statement to all property owners regardless of whether the property has any liability. Requires the county treasurer to indicate on the property tax statement whether a taxpayer's property tax liability for property taxes first due and payable in 2027 is less than the taxpayer's property tax liability for property taxes first due and payable in 2026. Requires the Indiana economic development corporation (IEDC) to report to the budget committee concerning any purchase or sale of land. Amends provisions regarding budget committee review of tax credits in determining the annual aggregate tax credit cap and specifies allocation of the credits. Provides that real property owned by certain Indiana nonprofit hospital systems is not exempt from property taxation under certain circumstances and unmet conditions. Provides that certain transfer fee covenants are limited only to transfers that involve the sale of property and do not include transactions where the property is gifted, donated, or transferred. Provides that personal property owned by certain entities remains subject to minimum valuation limitations. Amends provisions and revises the effective date for the rounding provisions for cash transactions with regard to the penny phaseout for payments to business entities in ESB 243-2026. Amends the percentage increase in a public library's proposed budget that determines whether the public library's proposed budget is subject to binding review by the applicable county, city, or town fiscal body. Allows the Delaware County executive to adopt an ordinance to consolidate the functions of a board, bureau, commission, authority, or any other similar entity authorized to administer funds received from the Delaware County: (1) innkeeper's tax; or (2) food and beverage tax; into a single, consolidated entity as designated in the consolidating ordinance. Adds certain organizations to the list of organizations for which conducted sales are exempt from state gross retail and use tax. Allows the city of Bedford to impose a food and beverage tax. Requires the IEDC to award $35,000,000 to development authorities each fiscal year that may be granted to taxpayers proposing a qualified investment in a qualified redevelopment site pursuant to a development plan. Establishes the small town opportunity initiative. Amends the venture capital investment tax credit (tax credit) to specify: (1) that certain investment policies of funds that qualify as a "qualified Indiana investment fund" apply only to investable capital, excluding management fees, legal fees, and other expenses incurred in the operation of the fund; (2) that a taxpayer is not prevented from combining individual tax credits of less than $10,000 for assignment; and (3) qualified business eligibility. Prohibits the IEDC from awarding an applicable tax credit to a taxpayer that is organized under the laws of a country that is a foreign adversary or that is otherwise related under certain circumstances to a country that is a foreign adversary. Requires the office of the secretary of family and social services and division of family resources to require a vendor to offer certain technology solutions to prevent theft of SNAP benefits when issuing a request for proposals. Provides that if a Level 2 certified technology park (park): (1) has reached the limit of deposits for a Level 2 park; (2) maintains its certification; and (3) is located within a qualified military base enhancement area; the park shall become a Level 3 park and may receive an additional annual incremental income tax deposit of up to $250,000 until July 1, 2029. Allows the budget agency to augment the appropriation to the grain buyers and warehouse licensing agency from the grain buyers and warehouse licensing agency license fee fund.
HB 1368, Carbon.
Requires a utility to accept certain methods of payment from the department of natural resources (department) for utility service provided to a property owned by the department. Prohibits a utility from limiting or restricting the: (1) dollar amount to less than $10,000; or (2) number of allowable payment transactions for a singular invoice to less than five; with respect to a payment made by one of the specified payment methods. Provides that for any singular property owned by the department, the department may request from a utility a consolidated bill for the property. Requires a utility that receives such a request to provide the department with a singular invoice for the entire property, unless the utility is unable to do so because of billing limitations or other operational constraints. Requires the natural resources commission to obtain primary enforcement authority from the United States Environmental Protection Agency to regulate Class VI underground injection wells. Grants the natural resources commission authority to adopt rules to regulate Class VI underground injection wells. Provides a mechanism and regulatory scheme for underground storage of carbon dioxide in Indiana but excludes the carbon sequestration pilot project from application of the new requirements. Specifies that the carbon sequestration pilot project's Class VI wells are not experimental.
HB 1277, Health and human services matters.
Amends the duties of the office of the secretary of family and social services (office) concerning Medicaid home and community based services waivers (waiver). Requires: (1) a provider of waiver services to provide certain documentation to a waiver recipient; (2) a waiver recipient to review the documentation and report errors or inconsistencies; and (3) the recipient's case manager to provide assistance to the recipient in reviewing the documentation and reporting any errors or inconsistencies. Requires certain Medicaid recipients to choose the recipient's provider of integrated health care coordination. Provides that integrated health care coordination provided by a provider of assisted living services is not duplicative of certain other services. Establishes a time frame in which the bureau of disabilities services must review and approve or deny requests for an increase in service units provided to certain individuals with a disability. Requires the office to apply to the federal government for: (1) a new Medicaid waiver to provide assisted living services; and (2) an amendment to a specific Medicaid home and community based services waiver to establish an individual cost limit of not more than the institutional cost of nursing facility services. Specifies that provisions concerning reimbursement for assisted living services for individuals who are aged and disabled and receiving services under a Medicaid waiver apply to the new assisted living Medicaid waiver. Provides that, beginning July 1, 2027, an individual is no longer a member of the covered population upon receiving nursing facility services for 100 consecutive days. Provides that on the one hundredth day, the individual is not a member of the covered population and shall receive Medicaid services under a fee for service program. Provides that a provision prohibiting the office from reducing reimbursement for home health services expires June 30, 2027. Requires the office to collaborate with certain entities to develop a new reimbursement methodology for home health services. Specifies that public notice of at least six months (rather than one year) must be provided before a health facility service reimbursement that results in a reduction in reimbursement may be changed. Amends the definition of "bulk drug substance" for provisions concerning drug compounding. Provides that a claim by the estate recovery unit of the office of Medicaid policy and planning (estate recovery unit) is forever barred unless the estate recovery unit files a claim in the court in which the decedent's estate is being administered not later than nine months after the date of death of the decedent.
HB 1249, Various criminal law matters.
Provides that if a person has one prior OWI conviction, the court shall order that the person be imprisoned for at least 10 days or perform community service, and if a person has two prior OWI convictions, the court shall order that the person be imprisoned for at least 20 days or perform community service. Provides that a person receives good time credit while serving a sentence imposed under this statute (under current law, a person does not receive good time credit). Provides that this statute does not increase the maximum sentence for the offense as provided by either IC 35-50-2 or IC 35-50-3. Specifies that "vehicle", for purposes of the crime of operating while intoxicated, includes a watercraft, and repeals the separate crime of operating a motorboat while intoxicated. Provides that an initial hearing may be waived and allows a person to apply for a specialized driving privilege after an initial hearing. Adds operating while intoxicated due to use of a controlled substance to the habitual traffic violator statute. Requires a law enforcement officer to offer a chemical test that includes a blood test to any person who the officer has reason to believe operated a vehicle that was involved in a fatal accident. Specifies that ignition interlock devices may only be used when the underlying offense is operating while intoxicated resulting from the use of alcohol. Specifies that certain provisions do not prevent an otherwise eligible individual from applying for a specialized driving privilege after the initial hearing. Increases the penalty for battery on certain health care employees and school employees. Specifies that the enhancement for battery committed against a department of child services (DCS) employee applies only to those DCS employees whose responsibilities include personally supervising a child or parent, personally providing services to a child or parent, or personally interviewing a child or parent as part of an investigation. Requires the employer of a health care or school employee who is the victim of battery to make a semiannual report to the department of labor concerning workplace batteries. Provides that certain uses of a drone constitute remote aerial harassment. Specifies that a child charged with dangerous possession of a firearm may be tried by a juvenile court under certain circumstances. Makes dangerous possession of a firearm a Level 5 felony if the child: (1) has a prior conviction for unlawful carrying of a handgun; or (2) possesses the firearm on school property, within 500 feet of a school, or on a school bus. Specifies that certain individuals may not be subject to a county residency requirement, including a public defender (except for the chief public defender), court personnel, and a deputy prosecuting attorney. Prohibits the release of personally identifying information concerning a railroad crew in a public report concerning a railroad fatality. Repeals provisions that require: (1) the department of education to maintain a public data base concerning public school employees who were physically injured on the job by students; and (2) each public school to provide to the department of education information concerning certain public school employees physically injured on the job by a student.
HB 1210, Department of local government finance.
Requires a municipal entity that hires or retains a municipal advisor to publish a contract in a prominent location on the municipal entity's website. Modifies the amount of supplemental wagering tax that the treasurer of state is required to pay to the riverboat operating in Gary and the distribution of wagering tax revenue to the city of Gary. Provides that the Lake County Convention Center Authority is established upon the substantial completion of the convention and event center. Establishes an alternative procedure for certain school corporations to issue refunding bonds. Requires state agencies and political subdivisions to cooperate with the state GIS officer in preparing a statewide base map. Eliminates the requirement that the department of local government finance (DLGF) work with the office of technology or another organization that is part of a state educational institution for purposes of posting information on the Indiana transparency website and submitting forms regarding data for local units. Allows a person to satisfy any notice statute by publishing notice in specified forms of media and modifies related provisions regarding notice by publication. Provides that in assessing or reassessing land, the land shall be assessed as agricultural land regardless of who owns the property or who is liable for the property taxes. Modifies procedures as to the reporting of assessment values of real and personal property and parcel level data. Changes the deadline for a county to submit to the DLGF data regarding real property, personal property, and geographic information system information. Requires the purchaser of a mobile home to process the paperwork with the bureau of motor vehicles to transfer the title into the purchaser's name within 90 days of the sale. Specifies eligibility for certain townships to petition for an increase to the maximum property tax levy for the firefighting and emergency services fund. Makes procedural changes for civil taxing units not subject to levy limits. Provides that certain local property tax credits result in a reduction of property tax collections in a political subdivision in which such a credit is applied. Specifies the procedures for the submission of certain forms and related allocation amounts with regard to various allocation areas. Amends various tax increment financing allocation area provisions, including provisions to redefine "residential property" and to require the original owner of certain nonowner-occupied residential property in an allocation area to enter into a written agreement with the appropriate entity to pay the property taxes for the portion of outstanding bonds until the bonds are retired. Changes reporting requirements by governing bodies to the DLGF regarding guaranteed savings contracts and energy efficient programs used by school corporations. Provides that the property tax rate for the levy imposed for the replacement of fire protection territory equipment is considered part of the maximum permissible ad valorem property tax levy and may not exceed $0.0333 per $100 of assessed value. Extends a temporary increase in the capitalization rate percentage under the statewide agricultural land base rate determination. Requires the DLGF to annually publish on the Indiana Register the adjusted cost estimate threshold for certain local public work projects. 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. Adds the Indiana Historical Society, Inc. to a list of organizations exempt from property taxation. Allows certain taxpayers to retroactively file a property tax exemption application. Increases the amount of the property tax deduction for a model residence and a residence in inventory to 100% of the assessed value of the property for each deduction. Increases the number of model residences and residences in inventory from three to ten that may be claimed for purposes of those property tax deductions. Requires an individual to reside on the real property, mobile home, or manufactured home to be eligible for the over 65 property tax credit. Increases the property tax deduction for a veteran who is totally disabled to 100% of the assessed value of the individual's real property (instead of $14,000). Expires property tax deductions for certain veterans, and instead provides a property tax liability credit. Restores the property tax deduction available to a surviving spouse of a World War I veteran that was limited by SEA 1-2025. Provides, if a taxpayer claims the homestead deduction for property that is not eligible for the deduction, that the taxpayer shall (instead of may) be liable for any additional taxes that would have been due on homestead property plus a civil penalty. Requires the county auditor to include in a notice of tax due a 10% fine as a penalty for claiming the homestead deduction falsely, which is in addition to all other penalties for which the taxpayer is liable. Allows the executive of Miami Township in Cass County to submit a petition to the DLGF requesting an increase in the township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2027. Requires the Hancock County fiscal body to adopt a resolution to allow a one time transfer of money from the library property tax replacement fund. Provides that for purposes of fixing and reviewing budgets, tax rates, and tax levies, before a county auditor makes an amendment, the county auditor must provide written notice to the county fiscal body, the DLGF, and the fiscal officers of the affected taxing units. Provides that the DLGF may not approve the budget for a political subdivision until an attestation statement concerning the uploading of contracts is submitted. Allows a school corporation to allocate the effects of supplemental homestead credits granted for property taxes first due and payable in 2026 proportionately among all the school corporation's property tax funds. Requires certain qualified data center users to enter into an agreement with local officials before the qualified data center user may use a specific transaction award certificate. Adds a provision regarding repayment in the redevelopment tax credit. Specifies eligibility and procedures for a health reimbursement arrangement income tax credit. Moves the effective date for the local income tax changes enacted in SEA 1-2025 from 2028 to 2029. Makes corresponding changes to move the expiration date regarding a county with a single voting bloc enacted in HEA 1142-2025. Specifies procedures for the imposition of local income taxes and distribution of local income tax revenue. Removes provisions enacted in SEA 1-2025 providing for the expiration of local income tax expenditure rates for counties or municipalities that fail to adopt an ordinance to renew an existing expenditure tax rate. Provides that the county may determine an allocation method for revenue raised from a tax rate for fire protection or emergency medical services. Provides that the county and certain township fire departments must receive an allocation of revenue raised from a tax rate for fire protection or emergency medical services. Provides a formula for the distribution of revenue from the local income tax rate imposed by a county for certain small cities and towns. Specifies procedures for determining population for purposes of a municipal local income tax rate. Specifies that taxing units may deposit distributions of excise tax revenue in any fund maintained by the taxing unit. Allows each county to establish a local strategic taskforce to negotiate and determine certain maximum local income tax rates. Allows the Marshall County jail fund to be used for costs otherwise incurred for the operation of the county jail. Provides that distributions of certain excise tax revenue to a taxing unit may be deposited in any fund maintained by the taxing unit and may be used for any purpose allowed by law. Makes numerous changes and additions to the local innkeeper's tax and food and beverage tax statutes, including new food and beverage tax authorizations, modifications to distributions of innkeeper's tax revenue, and revisions to the composition of various innkeeper's tax boards and commissions. Replaces the definitions of "manufactured home" and "mobile home" throughout the Indiana Code with a singular definition. Subject to an exception, limits voting eligibility in a homeowners association to members of the homeowners association who use their property as a homestead as to certain matters. With certain exceptions, prohibits a unit from adopting or enforcing an ordinance, resolution, regulation, policy, or rule that prohibits or restricts an owner of a privately owned residential property from using the property as a rental property. Retroactively amends the definition of "short term rental" to specify that certain private, owner occupied businesses are excluded from that definition. Requires a person appointed to a fire protection district board of trustees to reside in the fire protection district. Sets forth an alternative procedure that may be used to appoint the board of trustees of certain fire protection districts. Specifies maximum property tax rates for certain fire protection territories. Revises a provision of the municipal Barrett Law concerning deferred installments. Amends provisions in the drainage law as to bidding on certain projects and the term of loans. Authorizes the budget agency, subject to budget committee review, to augment the state agency contingency fund appropriations in HEA 1001-2025 through July 1, 2027, in an amount not to exceed $40,000,000 for Indiana office of technology contracts, in addition to the uses for the appropriation authorized in HEA 1001-2025.