Income tax deduction for theft loss.

SB 185, Alcohol and tobacco matters.

Specifies, with respect to a tobacco sales certificate (certificate), that a permitted premises may not include sleeping or living quarters. Provides that a person may not sell a tobacco product or electronic cigarette at wholesale without a certificate. Adds additional information an applicant must provide to the alcohol and tobacco commission (commission) when applying for a certificate. Provides, with one exception, that the commission shall not issue a certificate to a retail location where a certificate was revoked within one year prior to the application. Specifies the circumstances under which the commission must either suspend or revoke a certificate if the certificate holder's employees violate employee identification requirements three or more times in one year. Makes it a Class C infraction for a certificate holder or employee to violate particular identification requirements. Modifies the application of certain statutes concerning vapor pens and e-liquid. Establishes various requirements and penalties applicable to e-liquid, e-liquid products, and vapor devices, including restrictions on the manufacture, sourcing, possession, sale, and distribution of foreign adversary products. Specifies that certain provisions concerning vapor pens and e-liquid do not authorize the manufacturing, sale, possession, or use of a controlled substance or any product containing a controlled substance. Amends the requirements for an initial and renewal application to manufacture e-liquids or e-liquid products. Requires, in a provision concerning the sale of cigarettes, that a buydown be considered in determining the cost to the retailer or cost to the distributor. Specifies an exception. Adds the sale of alcohol without a permit to the violations which may constitute racketeering activity. Changes the infraction of the habitual illegal sale of tobacco products from six violations in a year to three violations in a year. Changes the infraction of the habitual illegal entrance by a minor from six violations to three violations in a year. Specifies that a prohibition on the sale, use, or distribution of flavored nitrous oxide does not apply to a law enforcement agency disposing of flavored nitrous oxide by donation to a nonprofit organization.

SB 204, Various education matters.

Provides that an individual who has obtained a license to teach in a charter school may be eligible to obtain an initial practitioner professional educator license under certain conditions. Removes a requirement that an individual must hold a bachelor's degree in science, technology, engineering, or mathematics as a component of certain pathways to receive an initial practitioner license. Provides that academic needs based salary increases may not: (1) apply to all eligible teachers in a bargaining unit uniformly; or (2) be based on certain other factors. Repeals the: (1) state educational institution (institution) annual report to the legislative council (council) and commission for higher education (commission) concerning financial aid; (2) commission report to the general assembly concerning certain institution information; (3) student athlete cardiac arrest provisions; and (4) Ivy Tech Community College report to the budget committee concerning campus information. Expires certain physical facilities reporting requirements on June 30, 2029. Provides that a state educational institution that has been denied approval to continue a degree program may: (1) permit students to enroll in the degree program until June 1 of the year following the denial; and (2) provide students enrolled in the degree program with the opportunity to finish their degree prior to the degree program's closure. Requires the commission to submit an annual report concerning degree program closures to the general assembly. Changes the reporting of disclosable gifts to January 31 and July 31 of a given year (current law requires disclosure on January 1 and July 1 of a given year). Changes certain amounts concerning construction, land purchases, and repair and rehabilitation by an institution to $3,000,000. Voids a provision in the Indiana Administrative Code. Requires each institution to submit a report annually to the budget committee and the commission for higher education listing certain capital projects for the immediately preceding full calendar year that did not receive review by the commission. Specifies the contents of the report. Provides that a student enrolled in a health profession education program may not be required to receive an immunization as a condition of: (1) participating in; or (2) obtaining; clinical training or clinical experience required by the program if a parent of the student or student objects on religious grounds. Adds requirements regarding the principles of the core transfer library.

SB 179, Indiana department of transportation.

Allows the Indiana department of transportation (department) to assume the responsibilities and duties of the United States Department of Transportation with respect to certain federal environmental laws. Provides that the department waives its civil immunity and consents to the jurisdiction of the federal courts for responsibilities and duties assumed under certain federal environmental laws. Amends language regarding a local unit's eligibility for: (1) a grant from the local road and bridge matching grant fund (fund); and (2) a distribution from the fund based on the local unit's share of total lane mileage. Provides limitations for an overweight truck permit that is issued for a single trip. Provides for the use of the Indiana Plane Coordinate System as a means to describe real property. Provides that the department may give preference in awarding grants from the fund to local units that have adopted an enhanced asset management plan. Provides that a county may impose a vehicle excise tax or wheel tax on a vehicle that is registered in the county and not registered in a municipality in the county where a vehicle excise tax or wheel tax went into effect after December 31, 2026. Amends certain requirements for township capital improvement plans.

SB 80, Code publication.

Addresses unresolved amend-repeal conflicts created during the 2025 legislative session. Repeals and relocates the specific definitions chapters for organization of defined terms by alphabetical order and to provide for future expansion of those chapters. Makes conforming cross-reference updates. Resolves technical conflicts between SB 80-2025 and HB 1088-2025 (the annual Technical Corrections bill) and technical conflicts between various enrolled acts passed during the 2026 legislative session. Makes no substantive change to law.

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.