KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

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HB1382 • 2026

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Energy Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Representative Ben Smaltz
Last action
2026-01-08
Official status
Introduced House Bill (H)
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details on how cities receive distributions of revenue, only that requirements exist for municipalities wishing to receive such distributions.

Indiana County Option Gasoline Tax Bill

This bill allows Indiana counties to create their own gasoline taxes and sets rules about how these taxes are collected.

What This Bill Does

  • Allows counties in Indiana to make a new tax on gasoline if they want to.
  • Sets rules for how this new tax is collected from people who buy gas.
  • Says that a county cannot have both the new gasoline tax and other specific taxes at the same time.

Who It Names or Affects

  • Counties in Indiana
  • People who buy gas

Terms To Know

County wheel tax
A type of local tax that some counties charge on vehicles.
County vehicle excise tax
Another kind of local tax that some counties put on cars and other vehicles.

Limits and Unknowns

  • The bill does not specify the amount of the new gasoline tax.
  • It is unclear which specific Indiana counties will choose to use this new option.

Bill History

  1. 2026-01-08 House

    Authored by Representative Smaltz

  2. 2026-01-08 House

    First reading: referred to Committee on Ways and Means

Official Summary Text

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.
County option gasoline tax.

Current Bill Text

Read the full stored bill text 
A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

County option gasoline tax.

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.