Indiana Code Title 4. State Offices and Administration § 4-12-18-4

Sec. 4. (a) There is created the economic stimulus fund.  Within the economic stimulus fund the state comptroller shall create a separate account for each separate federal stimulus legislation enacted.  All discretionary funds received by the state must be deposited in the corresponding account within the economic stimulus fund unless prohibited by federal law.

(b) The economic stimulus fund is separate from the state general fund and all other state funds and accounts.

(c) For purposes of SECTION 26 of P.L.165-2021, “deposit” means to comply with the purposes, eligible uses, and stipulations of the statutory fund referenced unless federal law or regulations conflict with the statutory fund purposes, eligible uses, and stipulations.