Indiana legislation · 2026 Regular Session
Indiana HB1382: County option gasoline tax.
Status: In committee, January 8, 2026
Allows a county to adopt an ordinance to impose a county option gasoline tax. Specifies procedures for imposition and collection of the county option gasoline tax. Provides that a county may not concurrently impose a county option gasoline tax and a: (1) county wheel tax; and (2) county vehicle excise tax. Specifies requirements for a municipality within a county that wishes to receive a distribution of revenue from the county option gasoline tax.
What the bill says
A bill FOR AN ACT to amend the Indiana Code concerning taxation.
From the introduced text:
A BILL FOR AN ACT to amend the Indiana Code concerning taxation. SECTION 1. IC 6-3.5-12 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2026]: Chapter 12. County Option Gasoline Tax Sec. 1. This chapter applies to all counties. Sec. 2. This chapter does not apply to the sale of special fuel. Sec. 3. The definitions in IC 36-1-2 and the following definitions apply throughout this chapter: (1) "Federal gasoline tax" means the excise tax imposed on gasoline under Section 4081 of the Internal Revenue Code. (2) "Gasoline" has the meaning set forth in IC 6-6-1.1-103(g). (3) "Gasoline use tax" means the tax imposed under IC 6-2.5-3.5. (4) "Gross retail income" has the meaning set forth in IC 6-2.5-1-5. (5) "Indiana gasoline tax" means the tax imposed under IC 6-6-1.1. 2026 IN 1382--LS 6892/DI (6) "Metered pump" has the meaning set forth in IC 6-2.5-3.5-6. (7) "Person" has the meaning set forth in IC 6-2.5-1-3. (8) "Retail merchant" has the meaning set forth in IC 6-2.5-1-8. (9) "Special fuel" has the meaning set forth in IC 6-6-2.5-22. Sec. 4. (a) Subject to subsections (d) and (e), the county fiscal body may adopt an ordinance to impose an excise tax, known as the county option gasoline tax, on transactions described in section …
Sponsors
- Ben Smaltz (R, HD-052) · primary sponsor
Latest actions
- : First reading: referred to Committee on Ways and Means
- : Authored by Representative Smaltz
Subjects: TAXES; Fuel and Vehicle Taxes, COUNTY GOVERNMENT
Common questions
- What is HB1382?
- HB1382 is a bill in the Indiana Legislature (2026 Regular Session): County option gasoline tax.
- What does HB1382 do?
- In its own words: A bill FOR AN ACT to amend the Indiana Code concerning taxation.
- What is the status of HB1382?
- In committee as of January 8, 2026. Latest action: First reading: referred to Committee on Ways and Means (January 8, 2026).
- Who sponsored HB1382?
- Ben Smaltz (R, HD-052).
- Where is the official record for HB1382?
- On the Indiana Legislature website: https://iga.in.gov/legislative/2026/bills/house/1382
Source: official Indiana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.