SB 92

           Second Regular Session of the 124th General Assembly (2026)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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between statutes enacted by the 2025 Regular Session of the General Assembly.
      SENATE ENROLLED ACT No. 92
    AN ACT to amend the Indiana Code concerning corrections.
    Be it enacted by the General Assembly of the State of Indiana:
   SECTION 1. IC 11-12-12 IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]:
   Chapter 12. County Community Corrections Trust Funds
   Sec. 1. As used in this chapter, "fund" refers to a county
community corrections trust fund established under section 2 of
this chapter.
   Sec. 2. (a) A county that operates a community corrections
program may establish a county community corrections trust fund.
   (b) The county auditor shall administer a fund established
under subsection (a). The county auditor shall deposit all proceeds
of commissary sales made within the county's community
corrections program into the fund.
   (c) Money remaining in the fund at the end of a calendar year
does not revert to the county general fund.
   Sec. 3. A fund established under section 2 of this chapter
consists of the following:
      (1) The proceeds from commissary sales deposited into the
      fund under section 2 of this chapter.
      (2) Any amounts appropriated to the fund.
      (3) Any grants or gifts received by the county that are
      designated for the purposes of the commissary or community
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      corrections programming.
    Sec. 4. Money in the fund may be used only for the following:
      (1) The inventory and operations of the commissary.
      (2) Rehabilitation and educational programming.
      (3) Facility improvements directly tied to community
      corrections programming.
      (4) Staff training and equipment.
    Sec. 5. (a) Before March 1 of each year, the community
corrections agency for a county that establishes a fund under
section 2 of this chapter shall submit an annual report to the
county fiscal body. The annual report must include the following
information:
      (1) The total amount of money deposited into the fund in the
      previous calendar year.
      (2) The total amount of money expended from the fund in the
      previous calendar year.
      (3) The balance of the fund on December 31 of the previous
      calendar year.
    (b) An annual report submitted under this section may include
a brief summary of how fund expenditures have supported
community corrections programming or facility improvements in
the previous calendar year.
    (c) The community corrections agency shall also provide a copy
of the annual report submitted under this section to the community
corrections advisory board.
    Sec. 6. The fund is subject to audit by the state board of
accounts. The county auditor shall administer the fund in
accordance with all applicable public record and government
accounting standards.
    SECTION 2. IC 34-6-2.1-155, AS ADDED BY P.L.186-2025,
SECTION 176, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 155. "Political subdivision", for
purposes of IC 34-12-3.5 and IC 34-13-3, means a:
      (1) county;
      (2) township;
      (3) city;
      (4) town;
      (5) separate municipal corporation;
      (6) special taxing district;
      (7) state educational institution;
      (8) city or county hospital;
      (9) school corporation;
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   (10) board or commission of one (1) of the entities listed in
   subdivisions (1) through (9);
   (11) drug enforcement task force operated jointly by political
   subdivisions;
   (12) community correctional service corrections program
   organized under IC 12-12-1; IC 11-12-1; or
   (13) solid waste management district established under IC 13-21
   or IC 13-9.5-2 (before its repeal).
SEA 92 — Concur
President of the Senate
President Pro Tempore
Speaker of the House of Representatives
Governor of the State of Indiana
Date:  Time:
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