All Roll Calls
Yes: 279 • No: 2
IndianaSB 71Second Regular Session 124th General Assembly (2026)SenateWALLET
Various probate matters.
Sponsored By: Cyndi Carrasco (Republican)
Signed by Governor
Summary
Establishes the guardianship code revision task force (task force) to study a recodification of the current guardianship code with any necessary changes. Allows a person indebted to a minor or having possession of property belonging to a minor to pay the debt or deliver the property without a court order in an amount up to $25,000 and to pay the debt or deliver the property to a custodian under the Indiana Uniform Transfers to Minors Act. Specifies that a court may do the following when issuing a protective order: (1) authorize delivery of property to a custodian under the Indiana Uniform Transfers to Minors Act; and (2) order a trustee, custodian, or other person to file periodic reports concerning certain property transactions of a minor. Allows a person having the care and custody of a minor with whom the minor resides to petition a court to compromise a claim on behalf of the minor. Requires a court to hold a hearing on certain petitions concerning a proposal to compromise a claim on behalf of a minor and allows a court to appoint a guardian ad litem, an attorney, or other representative to represent the best interest of the minor in the proceeding. Provides that, under the Indiana Uniform Transfers to Minors Act, a trustee or administrator of certain plans may transfer funds due under a plan to the custodian of a minor who is designated as a beneficiary. Allows a custodian to transfer part or all of the minor's custodial property out of the custodial form under the Indiana Uniform Transfers to Minors Act to certain types of trusts or accounts without a court order. Provides that when a power of appointment in a trust (earlier power) is exercised to create another power of appointment (subsequent power) or another nonvested property interest, then the subsequent power or nonvested property interest created through the exercise of the earlier power is considered to have been created at the time of the creation of the earlier power, unless: (1) the instrument creating the earlier power; or (2) the instrument exercising the earlier power; explicitly provides that the subsequent power or nonvested property interest is considered to have been created at the time of the irrevocable exercise of the earlier power. Specifies that language conferring general authority in a power of attorney with respect to personal or family maintenance authorizes an attorney in fact to take certain actions on behalf of the principal for the benefit of the principal and the principal's spouse, children, and other persons customarily supported by the principal. Removes the authorization to employ or contract with servants or companions from the description of health care powers. Provides that the application is only to a lifetime or inter vivos transfer of property to a trust or similar arrangement under which the spouse of the transferor is granted an earlier power that can be exercised during the spouse's lifetime or upon the spouse's death to create a subsequent limited power of appointment or another nonvested property interest. Provides that the exercise of the earlier power or another nonvested property interest is considered to have been created at the time of the creation of the earlier power by the transferor. Specifies that certain written agreements executed between an owner of residential real property and a family member, attorney in fact, health care representative, or guardian that provide for an ownership interest in the residential real property are not prohibited residential real estate service agreements.
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Bill Overview
Analyzed Economic Effects
8 provisions identified: 5 benefits, 1 costs, 2 mixed.
Families Can Transfer More Without Guardianship
Beginning July 1, 2026, the limit for transferring a minor’s money or property without appointing a guardian rises from $10,000 to $25,000. The recipient must be a qualifying custodian or someone who both cares for and lives with the minor. The payer must not know of an appointed guardian or pending guardianship case. The recipient must use the property for the minor’s support, use, and benefit.
Agents Can Manage More Family Needs
Beginning July 1, 2026, an agent granted general personal or family maintenance authority can support the principal’s customary living standard. This includes the principal’s spouse, children, and others the principal usually supports. Authorized tasks include housing, utilities, education, medical care, transportation, charge accounts, collecting income, and hiring professionals. The agent can use assets, borrow, or pledge property for permitted maintenance needs, including property outside Indiana. The law does not require anyone to grant this authority.
Courts Get More Family Property Options
Beginning July 1, 2026, courts can place a minor’s or incapacitated person’s property with a custodian without appointing a guardian. The court must find legal grounds for a protective order. When no guardian for the minor and their property is appointed, a parent or live-in caregiver with custody can seek settlement of the minor’s disputed claim. The court must hold a hearing; the settlement request can accompany a protective-order request, with payment through either authorized route. Courts can also order periodic reports on a minor’s property transactions under a protective arrangement; reporting is not automatic.
More Savings Options For Children’s Money
Beginning July 1, 2026, plan trustees or administrators can transfer benefits owed to a minor designated beneficiary into custodial arrangements. This covers retirement, life insurance, and employee profit-sharing or stock-sharing plans, without changing benefit amounts. Custodians can move some or all property without a court order into qualifying 529 education accounts, disability trusts, nonprofit pooled-trust accounts, or ABLE disability savings accounts. The minor must meet the account’s sole- or exclusive-beneficiary requirements and any disability requirements; custodianship ends for the transferred property. Custodians cannot use the minor’s property to meet their own legal duty to support the minor.
Guardianship Review Team Gets Expense Allowances
Beginning July 1, 2026, an 11-member task force studies changes to Indiana’s guardianship code, with Legislative Services Agency staff support. Appointments are due July 30, 2026, and leadership must be named by July 31, 2026. An optional status report is due November 1, 2026; proposed legislation is required by November 1, 2027. Legislative and lay members receive daily, mileage, and travel allowances matching comparable interim study committee members. State employees receive travel allowances but no daily allowance; expenses come from Legislative Council appropriations, and the chapter expires December 31, 2027.
Health Agents Face Narrower Hiring Authority
Beginning July 1, 2026, general health care authority under a power of attorney no longer lists hiring servants or companions. The listed hiring authority covers health care providers caring for the person who granted the power. This change concerns that health care provision, not every possible source of an agent’s authority.
New Timing Rules For Trust Beneficiaries
Beginning July 1, 2026, later powers to choose trust beneficiaries and interests not yet fixed generally date to the earlier power’s creation. Trust documents can instead use the date when the earlier power is irrevocably exercised; a parallel rule covers legacy trusts. For lifetime transfers giving a spouse a limited power, later powers or interests created through it date to the transferor’s earlier power. That spouse rule covers powers usable during life or at death. Separately, qualifying trusts with express, unrestricted trustee power to sell or transfer property can use a 360-year period instead of 90 years.
Homeowners’ Family Upkeep Agreements Are Exempt
Written home-upkeep agreements with listed family members or representatives are exempt from the residential real estate service agreement chapter. Representatives include an agent under a power of attorney, a health care representative, or a guardian. The agreement must provide for payment or provision of maintenance, repairs, costs, or upkeep. It can give that person an interest in the home or secure the interest with a lien. The exemption leaves these arrangements outside that chapter’s rules and protections; it does not require an agreement or payment.
Sponsors & Cosponsors
Sponsor
Cyndi Carrasco
Republican • Senate
Cosponsors
Chris Jeter
Republican • House
Eric Koch
Republican • Senate
Lonnie Randolph
Democratic • Senate
Roll Call Votes
House vote • 2/27/2026
Rules Suspended. Conference Committee Report 1: adopted by the House
Yes: 93 • No: 2
Senate vote • 2/27/2026
Rules Suspended. Conference Committee Report 1: adopted by the Senate
Yes: 49 • No: 0
House vote • 2/16/2026
Third reading: passed
Yes: 89 • No: 0
Senate vote • 1/12/2026
Third reading: passed
Yes: 48 • No: 0
Bill Text
Engrossed Senate Bill (H)
Enrolled Senate Bill (S)
Introduced Senate Bill (S)
Senate Bill (S)
Related Bills
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.
HB 1266, Department of education and education matters.
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.
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 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.