Indiana 2026 Regular Session

Indiana House Bill HB1382

Introduced
1/8/26  

Caption

County option gasoline tax.

Impact

The implementation of this bill is significant for county-level fiscal autonomy, as it grants counties the ability to enact a local gasoline tax. This could lead to increased funds for essential infrastructure projects, such as road reconstruction and maintenance. However, the bill also stipulates that no county can impose this tax concurrently with existing county wheel or vehicle excise taxes, which may limit the options available to areas that are already relying on these forms of revenue.

Summary

House Bill 1382 introduces a county option gasoline tax that permits counties to impose an excise tax on gasoline sales within their jurisdiction. This tax aims to provide counties with a revenue source for transportation projects, allowing local governments to fund road repairs and maintenance. The bill outlines a detailed framework for how counties can adopt the tax, including requirements for holding a public hearing specifically dedicated to the tax proposal before any action can be taken by the county fiscal body.

Contention

Some points of contention surrounding HB 1382 center on concerns that the introduction of a gasoline tax at the county level could disproportionately affect low-income residents who rely on personal vehicles for transportation. Opponents argue that the tax could lead to higher fuel costs, which may be burdensome for families. Furthermore, there is apprehension about the potential for inconsistent tax rates across different counties, which could create disparities in transportation funding and services. Additionally, the restriction on how the revenue can be utilized may frustrate efforts by local governments that wish to address broader community needs.

Companion Bills

No companion bills found.

Previously Filed As

IN SB0125

Gasoline and special fuel taxes.

IN HB1646

Local option sales taxes.

IN HB1011

End of life options.

IN SB0288

Taxation of fuel.

IN SB0252

Boone County innkeeper's tax.

IN HB1215

LaGrange County innkeeper's tax.

IN HB1314

Deferred retirement option plan.

IN HB1543

Vigo County courts.

IN SB0210

Steuben County courts.

IN SB0254

Biofuel tax credits.

Similar Bills

No similar bills found.