Section 24-15-6-1 - [Effective 1/1/2026] Applicability of data protection impact assessment requirements; controller's duty to conduct assessment; activities subject to assessment; weighing of benefits and risks; assessments conducted for compliance with other laws(a) The data protection impact assessment requirements set forth in this chapter apply to processing activities created or generated after December 31, 2025, and are not retroactive to any processing activities created or generated before January 1, 2026.(b) A controller shall conduct and document a data protection impact assessment of each of the following processing activities involving personal data: (1) The processing of personal data for purposes of targeted advertising.(2) The sale of personal data.(3) The processing of personal data for purposes of profiling, if such profiling presents a reasonably foreseeable risk of:(A) unfair or deceptive treatment of, or unlawful disparate impact on, consumers;(B) financial, physical, or reputational injury to consumers;(C) a physical or other intrusion upon the solitude or seclusion, or the private affairs or concerns, of consumers, if such intrusion would be offensive to a reasonable person; or(D) other substantial injury to consumers.(4) The processing of sensitive data.(5) Any processing activities involving personal data that present a heightened risk of harm to consumers.(c) Data protection impact assessments conducted under this chapter shall identify and weigh the benefits that may flow, directly and indirectly, from the processing to the controller, the consumer, other stakeholders, and the public against the potential risks to the rights of the consumer associated with such processing, as mitigated by safeguards that can be employed by the controller to reduce such risks. The use of de-identified data and the reasonable expectations of consumers, as well as the context of the processing and the relationship between the controller and the consumer whose personal data will be processed, shall be factored into this assessment by the controller.(d) A single data protection impact assessment may address a comparable set of processing operations that include similar activities.(e) A data protection impact assessment conducted by a controller for the purpose of compliance with other laws or regulations may be used to comply with this section if the assessment has a reasonably comparable scope and effect to an assessment conducted under this section.Added by P.L. 94-2023,SEC. 1, eff. 1/1/2026.