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Second Regular Session of the 124th General Assembly (2026)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
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provision adopted), the text of the new provision will appear in this style type. Also, the
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a new provision to the Indiana Code or the Indiana Constitution.
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between statutes enacted by the 2025 Regular Session of the General Assembly.
SENATE ENROLLED ACT No. 179
AN ACT to amend the Indiana Code concerning transportation.
Be it enacted by the General Assembly of the State of Indiana:
SECTION 1. IC 6-3.5-4-2, AS AMENDED BY P.L.173-2025,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2. (a) An adopting entity of any county may,
subject to the limitation imposed by subsection (e), adopt an ordinance
to impose a county vehicle excise tax in accordance with this chapter
on each vehicle that is subject to the vehicle excise tax under IC 6-6-5
and that is:
(1) registered in the county; and
(2) not registered in an adopting municipality of the county
where a municipal vehicle excise tax went into effect after
December 31, 2026, in the adopting municipality.
(b) If a county does not use a transportation asset management plan
approved by the Indiana department of transportation, the adopting
entity of the county may impose the surtax either:
(1) at a rate of not less than two percent (2%) nor more than ten
percent (10%); or
(2) at a specific amount of at least seven dollars and fifty cents
($7.50) and not more than twenty-five dollars ($25).
However, the surtax on a vehicle may not be less than seven dollars and
fifty cents ($7.50). The adopting entity shall state the surtax rate or
amount in the ordinance which imposes the tax.
(c) Except as provided in subsection (i), if a county uses a
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transportation asset management plan approved by the Indiana
department of transportation, the adopting entity of the county may
impose the surtax either:
(1) at a rate of at least two percent (2%) and not more than twenty
percent (20%); or
(2) at a specific amount of at least seven dollars and fifty cents
($7.50) and not more than fifty dollars ($50).
However, the surtax on a vehicle may not be less than seven dollars and
fifty cents ($7.50). The adopting entity shall state the surtax rate or
amount in the ordinance that imposes the tax.
(d) Subject to the limits and requirements of this section and except
as provided in IC 6-6-5-0.5(2), the adopting entity may do any of the
following:
(1) Impose the county vehicle excise tax at the same rate or
amount on each vehicle that is subject to the tax.
(2) Impose the county vehicle excise tax on vehicles subject to the
tax at one (1) or more different rates based on the class of vehicle
listed in IC 6-6-5-2(a).
(e) The adopting entity may not adopt an ordinance to impose the
surtax unless it concurrently adopts an ordinance under IC 6-3.5-5 to
impose the wheel tax.
(f) Notwithstanding any other provision of this chapter or
IC 6-3.5-5, ordinances adopted by a county council before June 1,
2013, to impose or change the county vehicle excise tax and the annual
wheel tax in the county remain in effect until the ordinances are
amended or repealed under this chapter or IC 6-3.5-5.
(g) Except as provided under section 7.5 of this chapter (before its
expiration on December 31, 2023) and subject to subsection (h), a
county vehicle excise tax imposed by this chapter for a vehicle is due
and shall be paid each year at the time the vehicle is registered.
(h) If the county vehicle excise tax imposed by this chapter was not
paid for one (1) or more preceding years, the bureau may collect only
the county vehicle excise tax imposed by this chapter for the:
(1) registration year immediately preceding the current
registration year;
(2) current registration year; and
(3) registration year immediately following the current
registration year.
(i) Beginning July 1, 2025, if a county containing a consolidated city
uses a transportation asset management plan approved by the Indiana
department of transportation, the adopting entity of the county may
impose the surtax either:
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(1) at a rate of at least two percent (2%) and not more than twenty
percent (20%); or
(2) at a specific amount of at least seven dollars and fifty cents
($7.50) and not more than one hundred fifty dollars ($150).
However, the surtax on a vehicle may not be less than seven dollars and
fifty cents ($7.50). The adopting entity shall state the surtax rate or
amount in the ordinance that imposes the tax.
(j) To be eligible for a distribution under IC 8-23-30-2(k), a
county must adopt a county vehicle excise tax and a county wheel
tax, as provided in IC 6-3.5-5-2, not later than:
(1) for the distribution made in 2026, May 1, 2026; and
(2) for a distribution made in a subsequent year, September
1 of the prior calendar year.
SECTION 2. IC 6-3.5-4-4, AS AMENDED BY P.L.178-2019,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 4. (a) After January 1 but before September
1 of any year, the adopting entity may, subject to the limitations
imposed by subsection (b), adopt an ordinance to rescind the surtax. If
the adopting entity adopts such an ordinance, the surtax does not apply
to a vehicle registered after December 31 of the year the ordinance is
adopted.
(b) The adopting entity may not adopt an ordinance to rescind the
surtax unless it concurrently adopts an ordinance under IC 6-3.5-5 to
rescind the wheel tax. In addition, the adopting entity may not adopt an
ordinance to rescind the surtax if:
(1) any portion of a loan obtained by the county under IC 8-14-8
is unpaid; or
(2) any bonds issued by the county under IC 8-14-9 are
outstanding.
(c) An adopting entity must provide the bureau of motor
vehicles with an ordinance adopted under this section not later
than:
(1) for an ordinance adopted before May 1, 2026, not later
than May 1, 2026; and
(2) for an ordinance adopted after April 30, 2026, not later
than September 1 of the year the ordinance is adopted.
SECTION 3. IC 6-3.5-4-6, AS AMENDED BY P.L.178-2019,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 6. (a) If an adopting entity adopts an ordinance to
impose, rescind, or change the rate or amount of the surtax, the
adopting entity shall send a copy of the ordinance, and, if applicable,
a copy of the letter from the Indiana department of transportation
SEA 179 — CC 1
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approving the adopting entity's transportation asset management plan,
to the bureau of motor vehicles on or before September 1, to be
effective January 1 of the following calendar year.
(b) An adopting entity shall submit all copies under subsection (a)
in a manner prescribed by the bureau of motor vehicles.
(c) To be eligible for a distribution under IC 8-23-30-2(k), an
adopting entity must provide the bureau of motor vehicles with a
copy of the adopting entity's approved transportation asset
management plan not later than:
(1) for the distribution made in 2026, May 1, 2026; and
(2) for a distribution made in a subsequent year, September
1 of the prior calendar year.
SECTION 4. IC 6-3.5-4-13, AS AMENDED BY P.L.146-2016,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 13. (a) In the case of a county that does not
contain a consolidated city of the first class, the county treasurer shall
deposit the surtax revenues in a fund to be known as the "_________
County Surtax Fund".
(b) Before the twentieth day of each month, the county auditor shall
allocate the money deposited in the county surtax fund during that
month among the county and the cities and the towns in the county that
are not adopting municipalities (as defined in IC 6-3.5-10-1) in
which a municipal vehicle excise tax went into effect after
December 31, 2026. The county auditor shall allocate the money to
counties, cities, and towns under IC 8-14-2-4(c)(1) through
IC 8-14-2-4(c)(3), except that for purposes of making the
allocations:
(1) the population of a city or town that is an adopting
municipality in which a municipal vehicle excise tax went into
effect after December 31, 2026, is considered to be zero (0);
(2) the street mileage of a city or town that is an adopting
municipality in which a municipal vehicle excise tax went into
effect after December 31, 2026, is considered to be zero (0)
miles; and
(3) the allocation to a city or town that is an adopting
municipality in which a municipal vehicle excise tax went into
effect after December 31, 2026, is zero dollars ($0).
(c) Before the twenty-fifth day of each month, the county treasurer
shall distribute to the county and the cities and towns in the county the
money deposited in the county surtax fund during that month. The
county treasurer shall base the distribution on allocations made by the
county auditor for that month under subsection (b).
SEA 179 — CC 1
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(d) A county, city, or town may only use the surtax revenues it
receives under this section:
(1) to construct, reconstruct, repair, or maintain streets and roads
under its jurisdiction; or
(2) for the county's, city's, or town's contribution to obtain a grant
from the local road and bridge matching grant fund under
IC 8-23-30.
SECTION 5. IC 6-3.5-5-2, AS AMENDED BY P.L.173-2025,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2. (a) The adopting entity of any county may,
subject to the limitation imposed by subsection (b), adopt an ordinance
to impose a county wheel tax in accordance with this chapter on each
vehicle that:
(1) is included in one (1) of the classes of vehicles listed in
section 3 of this chapter;
(2) is not exempt from the wheel tax under section 4 of this
chapter; and
(3) is registered in the county; and
(4) is not registered in an adopting municipality of the county
where a municipal wheel tax went into effect after December
31, 2026, in the adopting municipality.
(b) The adopting entity of a county may not adopt an ordinance to
impose the wheel tax unless it concurrently adopts an ordinance under
IC 6-3.5-4 to impose the county vehicle excise tax.
(c) The adopting entity may impose the wheel tax at a different rate
for each of the classes of vehicles listed in section 3 of this chapter. In
addition, the adopting entity may establish different rates within the
classes of buses, semitrailers, trailers, tractors, and trucks based on
weight classifications of those vehicles that are established by the
bureau of motor vehicles for use throughout Indiana. Except as
otherwise provided in subsection (f), the wheel tax rate for a particular
class or weight classification of vehicles:
(1) may not be less than five dollars ($5) and may not exceed
forty dollars ($40), if the county does not use a transportation
asset management plan approved by the Indiana department of
transportation; or
(2) may not be less than five dollars ($5) and may not exceed
eighty dollars ($80), if the county uses a transportation asset
management plan approved by the Indiana department of
transportation.
The adopting entity shall state the initial wheel tax rates in the
ordinance that imposes the tax.
SEA 179 — CC 1
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(d) Subject to subsection (e), a wheel tax imposed by this chapter
for a vehicle is due and shall be paid each year at the time the vehicle
is registered.
(e) If the county wheel tax imposed by this chapter was not paid for
one (1) or more preceding years, the bureau may collect only the
county wheel tax imposed by this chapter for the:
(1) registration year immediately preceding the current
registration year;
(2) current registration year; and
(3) registration year immediately following the current
registration year.
(f) Beginning July 1, 2025, if a county containing a consolidated city
uses a transportation asset management plan approved by the Indiana
department of transportation, the wheel tax rate for a particular class or
weight classification of vehicles may not be less than five dollars ($5)
and may not exceed two hundred forty dollars ($240).
SECTION 6. IC 6-3.5-5-5, AS AMENDED BY P.L.218-2017,
SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 5. If an adopting entity adopts an ordinance
imposing the wheel tax after December 31 but before September 1 of
the following year, a vehicle described in section 2(a) of this chapter
is subject to the wheel tax if it is registered in the county applies after
December 31 of the year in which the ordinance is adopted. If an
adopting entity adopts an ordinance imposing the wheel tax after
August 31 but before the following January 1, a vehicle described in
section 2(a) of this chapter is subject to the wheel tax if it is registered
in the county applies after December 31 of the year following the year
in which the ordinance is adopted. However, in the first year the tax is
effective, the tax does not apply to the registration of a motor vehicle
for the registration year that commenced in the calendar year preceding
the year the tax is first effective.
SECTION 7. IC 6-3.5-5-15, AS AMENDED BY P.L.146-2016,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 15. (a) In the case of a county that does not
contain a consolidated city, the county treasurer shall deposit the wheel
tax revenues in a fund to be known as the "County Wheel Tax Fund".
(b) Before the twentieth day of each month, the county auditor shall
allocate the money deposited in the county wheel tax fund during that
month among the county and the cities and the towns in the county that
are not adopting municipalities (as defined in IC 6-3.5-11-1) in
which a municipal wheel tax went into effect after December 31,
2026. The county auditor shall allocate the money to counties, cities,
SEA 179 — CC 1
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and towns under IC 8-14-2-4(c)(1) through IC 8-14-2-4(c)(3), except
that for purposes of making the allocations:
(1) the population of a city or town that is an adopting
municipality in which a municipal wheel tax went into effect
after December 31, 2026, is considered to be zero (0);
(2) the street mileage of a city or town that is an adopting
municipality in which a municipal wheel tax went into effect
after December 31, 2026, is considered to be zero (0) miles;
and
(3) the allocation to a city or town that is an adopting
municipality in which a municipal wheel tax went into effect
after December 31, 2026, is zero dollars ($0).
(c) Before the twenty-fifth day of each month, the county treasurer
shall distribute to the county and the cities and towns in the county the
money deposited in the county wheel tax fund during that month. The
county treasurer shall base the distribution on allocations made by the
county auditor for that month under subsection (b).
(d) A county, city, or town may only use the wheel tax revenues it
receives under this section:
(1) to construct, reconstruct, repair, or maintain streets and roads
under its jurisdiction;
(2) as a contribution to an authority established under IC 36-7-23;
or
(3) for the county's, city's, or town's contribution to obtain a grant
from the local road and bridge matching grant fund under
IC 8-23-30.
SECTION 8. IC 8-23-2-6.1 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]: Sec. 6.1. (a) The department may assume the
responsibilities of the United States Department of Transportation
with respect to the United States Department of Transportation's
duties under the federal National Environmental Policy Act of 1969
(42 U.S.C. 4321 et seq.) and other federal environmental laws. The
department may:
(1) assume responsibility under 23 U.S.C. 326 and 23 U.S.C.
327; and
(2) enter into one (1) or more agreements, including
memoranda of understanding, with the United States
Department of Transportation related to:
(A) designating categorical exclusions from federally
required environmental assessments or impact statements
for highway projects, as provided in 23 U.S.C. 326; and
SEA 179 — CC 1
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(B) the federal surface transportation project delivery
program for the delivery of transportation projects,
including highway, railroad, public transportation, and
multimodal projects, as provided in 23 U.S.C. 327.
(b) Except as provided in subsection (c), the department waives
its immunity from civil liability, including immunity from suit in
federal court, and consents to the jurisdiction of the federal courts
over its civil liability with regard to the compliance, discharge, or
enforcement of the responsibilities assumed by the department
under subsection (a).
(c) Subsection (b) applies only to those actions that are
authorized under subsection (a) and does not create liability for the
department that exceeds the liability created under 23 U.S.C. 326
and 23 U.S.C. 327.
(d) The department may adopt rules under IC 4-22-2 to
implement this section. The department may adopt the relevant
federal environmental standards as the standards for a program
described in subsection (a)(2).
SECTION 9. IC 8-23-23-6, AS ADDED BY P.L.173-2025,
SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 6. The commissioner shall ensure that the
department makes information available to county boards of
commissioners and county highway departments about funding from
federal and private sources that might be available to the counties for
projects involving the reconstruction or replacement of low water
crossings (as defined in IC 8-23-30-1(d)), IC 8-23-30-1(e)), including
the following:
(1) The federal Surface Transportation Block Grant Program (23
U.S.C. 133).
(2) The United States Fish and Wildlife Service.
SECTION 10. IC 8-23-30-1, AS AMENDED BY P.L.173-2025,
SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 1. (a) As used in this chapter, "eligible project"
means either of the following:
(1) A project:
(A) that is undertaken by a local unit;
(B) that repairs or increases the capacity of local roads and
bridges; and
(C) that is part of the local unit's transportation asset
management plan.
(2) A project that:
(A) is undertaken by a local unit; and
SEA 179 — CC 1
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(B) reduces the risk to human life from low water crossings.
(b) As used in this chapter, "enhanced asset management plan"
refers to a data driven asset management plan adopted by a local
unit that:
(1) is designed to maximize the lifecycle performance and cost
effective management of the entire network of transportation
assets for which the local unit is responsible;
(2) inventories all streets or road segments within the local
unit's transportation network, including sufficient detail to
support network-level and segment-level analysis;
(3) includes objective, repeatable condition assessments for
each street or road segment using the Pavement Surface
Evaluation and Rating (PASER) system or another pavement
condition rating methodology approved by the department;
(4) incorporates measures of roadway deterioration,
roughness, surface distress, or other physical characteristics
approved by the department relevant to pavement
performance and remaining service life;
(5) concatenates geospatial data with the asset condition or
rating data of each street or segment;
(6) is used by the local unit to prioritize maintenance,
preservation, rehabilitation, and reconstruction activities in
a manner intended to extend asset service life and minimize
long term lifecycle costs across the entire transportation
network;
(7) is updated at intervals established by the department to
ensure the ongoing accuracy and usefulness of the data for
lifecycle management purposes, but not less than once every
year; and
(8) makes the concatenated geospatial data and asset
condition or rating data available for access and display on
both the local unit's website, and the website maintained by
the local technical assistance program.
(b) (c) As used in this chapter, "fund" refers to the local road and
bridge matching grant fund established by section 2 of this chapter.
(c) (d) As used in this chapter, "local unit" means a county or
municipality.
(d) (e) As used in this chapter, "low water crossing" means a public
road waterway crossing:
(1) other than a bridge where construction improvements have
been made in the stream, river, or lake bed to provide a firm
surface for vehicles to travel across the water course; and
SEA 179 — CC 1
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(2) that is designed and constructed to be passable to traffic most
of the year during periods of ordinary stream flow but is
impassable to traffic during periods of high water.
(e) (f) As used in this chapter, "transportation asset management
plan" includes planning for drainage systems and rights-of-way that
affect transportation assets.
(f) (g) As used in this chapter, "wheel tax" means the tax imposed
in an ordinance adopted under:
(1) IC 6-3.5-5, in the case of a county; and
(2) IC 6-3.5-11, in the case of a municipality.
SECTION 11. IC 8-23-30-2, AS AMENDED BY P.L.173-2025,
SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 2. (a) The local road and bridge matching
grant fund is established to provide matching grants to local units for
eligible projects.
(b) The department shall administer the fund.
(c) The fund consists of the following:
(1) Appropriations by the general assembly.
(2) Interest deposited in the fund under subsection (d).
(3) Money deposited in or transferred to the fund from any other
source.
(d) The treasurer of state shall invest money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public money may be invested. Interest that accrues
from these investments shall be deposited in the fund.
(e) Money in the fund at the end of a state fiscal year does not revert
to the state general fund.
(f) Not later than June 1, 2025, the department shall report to the
state comptroller the amount of matching grants awarded by the
department from the fund in the state fiscal year beginning July 1,
2024, and ending June 30, 2025, that the department will not distribute
before July 1, 2025.
(g) The state comptroller shall determine the balance of the money
in the fund on June 15, 2025, and on June 15 of each year thereafter.
After determining the balance of money in the fund under this
subsection, the money in the fund must be allocated in accordance with
subsection (h), transferred in accordance with subsections (i) and (j),
and distributed in accordance with subsection (k).
(h) After determining the balance of the money in the fund under
subsection (g), the money in the fund must first be allocated as follows:
(1) On June 30, 2025, the department must allocate the total of
the amount determined under subsection (f) plus one hundred
SEA 179 — CC 1
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million dollars ($100,000,000) of money in the fund to make
matching grants in the state fiscal year beginning July 1, 2025,
and ending June 30, 2026, to all local units. The department may
not award more than one hundred million dollars ($100,000,000)
one hundred seventy-five million dollars ($175,000,000) of
matching grants in the state fiscal year beginning July 1, 2025,
and ending June 30, 2026. The department may not award a
local unit more than one (1) matching grant in the state fiscal
year beginning July 1, 2025, and ending June 30, 2026.
(2) On June 30, 2026, and June 30 of each year thereafter, the
department must allocate the first one hundred million dollars
($100,000,000) of money in the fund to make matching grants in
the next state fiscal year to all local units.
(i) After the department allocates the money in the fund under
subsection (h), the state comptroller shall make the following five (5)
transfers:
(1) On June 30, 2026, a transfer of:
(A) to the state general fund, the total amount of the state tax
credits certified for 2025 by the department of state revenue
under IC 6-3.1-38.1-8(c); and
(B) to the department, an amount equal to twenty million
dollars ($20,000,000) minus the amount under clause (A) for
deposit in the state highway road construction and
improvement fund established under IC 8-14-10 for the
department's use in financing a railroad crossing upgrade
project as described in IC 8-14.5-8.
(2) On June 30, 2027, a transfer of:
(A) to the state general fund, the total amount of the state tax
credits certified for 2026 by the department of state revenue
under IC 6-3.1-38.1-8(c); and
(B) to the department, an amount equal to twenty million
dollars ($20,000,000) minus the amount under clause (A) for
deposit in the state highway road construction and
improvement fund established under IC 8-14-10 for the
department's use in financing a railroad crossing upgrade
project as described in IC 8-14.5-8.
(3) On June 30, 2028, a transfer of:
(A) to the state general fund, the total amount of the state tax
credits certified for 2027 by the department of state revenue
under IC 6-3.1-38.1-8(c); and
(B) to the department, an amount equal to twenty million
dollars ($20,000,000) minus the amount under clause (A) for
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deposit in the state highway road construction and
improvement fund established under IC 8-14-10 for the
department's use in financing a railroad crossing upgrade
project as described in IC 8-14.5-8.
(4) On June 30, 2029, a transfer of twenty million dollars
($20,000,000) to the department for deposit in the state highway
road construction and improvement fund established under
IC 8-14-10 for the department's use in financing a railroad
crossing upgrade project as described in IC 8-14.5-8.
(5) On June 30, 2030, a transfer of twenty million dollars
($20,000,000) to the department for deposit in the state highway
road construction and improvement fund established under
IC 8-14-10 for the department's use in financing a railroad
crossing upgrade project as described in IC 8-14.5-8.
(j) Beginning on June 30, 2027, and on June 30 of each year
thereafter, after the department allocates the money under subsection
(h) and the state comptroller makes a transfer under subsection (i),
when applicable, the state comptroller shall transfer fifty million
dollars ($50,000,000) of money in the fund to the consolidated city in
Marion County for the construction, reconstruction, and preservation
of the consolidated city's local streets (as defined in IC 8-14-2-1(9)).
The following apply to a transfer under this subsection:
(1) The consolidated city in Marion County shall not use these
revenues for:
(1) (A) reducing the capacity of existing roads and streets;
(2) (B) greenways;
(3) (C) bike lanes;
(4) (D) bike trails; and
(5) (E) sidewalks.
(2) One hundred percent (100%) of the The money distributed to
the consolidated city under this subsection shall be matched with
an appropriation by the consolidated city as follows:
(A) For the transfer made on June 30, 2027, the
consolidated city must provide a match of fifty million
dollars ($50,000,000), all of which must be new revenue
and may not include any other distributions made to the
consolidated city under this title.
(B) For the transfer made on June 30, 2028, the
consolidated city must provide a match of seventy million
dollars ($70,000,000), of which twenty million dollars
($20,000,000) must be new revenue and may not include
any other distributions made to the consolidated city under
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this title or previously used to make a match under this
subdivision.
(C) For the transfer made on June 30, 2029, the
consolidated city must provide a match of eighty million
dollars ($80,000,000), of which ten million dollars
($10,000,000) must be new revenue and may not include
any other distributions made to the consolidated city under
this title or previously used to make a match under this
subdivision.
(D) For the distribution made on June 30, 2030, the
consolidated city must provide a match of ninety million
dollars ($90,000,000), of which ten million dollars
($10,000,000) must be new revenue and may not include
any other distributions made to the consolidated city under
this title or previously used to make a match under this
subdivision.
(E) For the transfer made on June 30, 2031, and for the
transfers made on June 30 each year thereafter, the
consolidated city must provide a match of one hundred
million dollars ($100,000,000), of which ten million dollars
($10,000,000) must be new revenue and may not include
any other distributions made to the consolidated city under
this title or previously used to make a match under this
subdivision.
(3) The appropriation required to be made by the consolidated
city under this subsection must be new revenue and may not
include revenue allocated to public safety purposes under
IC 6-3.6-6.
(4) The transfer under this subsection continues until the
consolidated city is unable to provide the match required
under subdivision (2). The consolidated city shall notify the
state comptroller not later than December 31 of the calendar
year prior to a transfer if the consolidated city is able to
provide the match required under subdivision (2). The state
comptroller may not make a transfer on June 30 of the year
the consolidated city cannot provide the match required
under subdivision (2) or on June 30 of any subsequent years.
(5) If the transfer under this subsection ends, the consolidated
city must use any remaining funds that were used to provide
a match under subdivision (2) only for the construction,
reconstruction, and preservation of the city's local streets (as
defined in IC 8-14-2-1(9)) and may not use the funds for any
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of the purposes provided in subdivision (1) or for any other
purpose.
(k) Beginning On June 30, 2027, 2026, after the state comptroller
makes a transfer under subsection (i), and on June 30 of each year
thereafter, after the state comptroller makes a transfer under subsection
(j), the state comptroller shall distribute the remainder of the money in
the fund, as follows:
(1) To be eligible to receive a distribution under this subsection,
a local unit must have:
(A) adopted a wheel tax and vehicle excise tax; and
(B) provided the local technical assistance program at Purdue
University with an updated transportation asset management
plan within the last twelve (12) months.
(2) The distribution to a local unit eligible to receive a distribution
under subdivision (1) must be proportional to the local unit's
share of the total lane mileage for all local units eligible to receive
a distribution under subdivision (1). The department shall provide
to the state comptroller the total lane mileage for purposes of
making the distribution under this subsection.
A local unit may use a distribution made under this subsection only for
eligible projects. A local unit that is eligible for a distribution under
this subsection may receive a matching grant under this chapter,
subject to the limits provided in section 3.5 of this chapter.
(l) Money in the fund is continuously appropriated for the purpose
of the fund.
(m) Money in the fund may not be transferred, assigned, or
otherwise removed from the fund by the state board of finance, the
budget agency, or any other agency until after budget committee
review, except for either or both of the following purposes:
(1) The department may distribute funds to a local unit that has
been approved for a grant under this chapter without budget
committee review.
(2) To transfer money in the fund under subsections (i) and (j) and
to make a distribution under subsection (k) without budget
committee review.
SECTION 12. IC 8-23-30-3.5, AS ADDED BY P.L.173-2025,
SECTION 29, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3.5. In each state fiscal year beginning after
June 30, 2027, 2026, a local unit that receives a distribution under
section 2(k) of this chapter may not apply be eligible for a grant from
the local road and bridge matching grant fund described in under
section 2(h) of this chapter. The grant distribution amount may not
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exceed the maximum amount in an amount that is greater than the
maximum grant amount set under section 8 of this chapter minus the
amount the local unit received from a distribution under section 2(k) of
this chapter. A distribution made under section 2(k) of this chapter
may limit the total amount a local unit is eligible to receive from
the local road and bridge grant matching grant under section 2(h)
of this chapter only for the calendar year in which the funds are
received.
SECTION 13. IC 8-23-30-5, AS AMENDED BY P.L.173-2025,
SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 5. (a) In the evaluation of applications for grants
from the fund for projects described in section 1(a) of this chapter, the
department shall give preference to projects that are anticipated by the
department to have the greatest regional economic significance for the
region in which the local unit is located.
(b) Notwithstanding subsection (a), the department may give
preference to projects submitted by local units that have submitted
enhanced asset management plans to the department and the local
technical assistance program at Purdue University.
SECTION 14. IC 8-23-30-6, AS AMENDED BY P.L.173-2025,
SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 6. If the department approves a grant to a local
unit under this chapter, the required local matching amount by the local
unit is equal to the following applicable percentage of the total cost of
the eligible project:
(1) For a county applicant, the following:
(A) Fifty percent (50%), if the county has a population greater
than or equal to fifty-five thousand (55,000).
(B) Twenty percent (20%), if the county has a population of
less than fifty-five thousand (55,000).
(2) For a city or town applicant, the following:
(A) Fifty percent (50%), if the city or town has a population
greater than or equal to ten thousand (10,000). twelve
thousand five hundred (12,500).
(B) Twenty percent (20%), if the city or town has a population
of less than ten thousand (10,000). twelve thousand five
hundred (12,500).
SECTION 15. IC 9-20-4-1, AS AMENDED BY P.L.198-2016,
SECTION 339, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 1. (a) Except as provided in
subsections (b) and (c), a person may not operate or cause to be
operated upon a highway a vehicle or combination of vehicles having
SEA 179 — CC 1
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weight in excess of one (1) or more of the following limitations:
(1) The total gross weight, with load, in pounds of any vehicle or
combination of vehicles may not exceed an overall gross weight
on a group of two (2) or more consecutive axles produced by
application of the following formula:
W = 500 { [(LN) ÷ (N-1)] + 12N + 36 }
where W equals the overall gross weight on any group of two (2)
or more consecutive axles to the nearest five hundred (500)
pounds, L equals the distance in feet between the extreme of any
group of two (2) or more consecutive axles, and N equals the
number of axles in the group under consideration, except that two
(2) consecutive sets of tandem axles may carry a gross load of
thirty-four thousand (34,000) pounds each, providing the overall
distance between the first and last axles of the consecutive sets of
tandem axles is thirty-six (36) feet or more. The overall gross
weight limit, calculated under this subdivision, may not exceed
eighty thousand (80,000) pounds.
(2) The weight concentrated on the roadway surface from any
tandem axle group may not exceed the following:
(A) Thirty-four thousand (34,000) pounds total weight.
(B) Twenty thousand (20,000) pounds on an individual axle in
a tandem group.
(3) A vehicle may not have a maximum wheel weight, unladen or
with load, in excess of eight hundred (800) pounds per inch width
of tire, measured between the flanges of the rim or an axle weight
in excess of twenty thousand (20,000) pounds.
(b) The enforcement of weight limits under this section is subject to
the following:
(1) It is lawful to operate within the scope of a permit, under
weight limitations established by the Indiana department of
transportation and in effect on July 1, 1956, as provided in
IC 9-20-6.
(2) It is lawful to operate or cause to be operated a vehicle or
combination of vehicles on a heavy duty highway or an extra
heavy duty highway designated by the Indiana department of
transportation if operated within the imposed limitations.
(3) Subsection (a) does not apply to any highway, road, street, or
bridge for which a lesser weight limit is imposed by local
authorities under IC 9-20-1-3 or IC 9-20-7-2. However, the local
authority may by appropriate action establish and designate a
county or city highway, road, or street or part of a highway, road,
or street as a heavy duty highway subject to the weight limitations
SEA 179 — CC 1
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established under IC 9-20-5.
(4) Vehicles operated on toll road facilities are subject to rules of
weight adopted for toll road facilities by the Indiana department
of transportation under IC 8-15-2 and are not subject to
subsection (a) when operated on a toll road facility.
(5) For purposes of a heavy duty vehicle that is equipped with an
auxiliary power unit, the weight limitations provided in
subsection (a) are increased by four hundred (400) pounds.
(6) For purposes of a vehicle that uses natural gas as a motor fuel
or is powered primarily by means of electric battery power,
the weight limitations provided in subsection (a) are increased by
two thousand (2,000) pounds.
(c) The greater of the weight limits imposed under subsection (a) or
this subsection applies to vehicles operated upon a highway. The
weight limits in effect on January 4, 1975, for any highway that is not
designated as a heavy duty highway under IC 9-20-5 are the following:
(1) The total gross weight, with load, in pounds of a vehicle or
combination of vehicles may not exceed seventy-three thousand
two hundred eighty (73,280) pounds.
(2) The total weight concentrated on the roadway surface from a
tandem axle group may not exceed sixteen thousand (16,000)
pounds for each axle of a tandem assembly.
(3) A vehicle may not have a maximum wheel weight, unladen or
with load, in excess of eight hundred (800) pounds per inch width
of tire, measured between the flanges of the rim, or an axle weight
greater than eighteen thousand (18,000) pounds.
(d) For purposes of this section, "auxiliary power unit" means an
integrated system that:
(1) provides heat, air conditioning, engine warming, or electricity
to components on a heavy duty vehicle; and
(2) is certified by the administrator of the United States
Environmental Protection Agency under 40 CFR 89 as meeting
applicable emission standards.
(e) For purposes of this section, "heavy duty vehicle" means a
vehicle that:
(1) has a gross vehicle weight rating greater than eight thousand
five hundred (8,500) pounds; and
(2) is powered by a diesel engine.
SECTION 16. IC 9-20-6-2, AS AMENDED BY P.L.182-2009(ss),
SECTION 290, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2026]: Sec. 2. (a) The Indiana department of
transportation or local authority that:
SEA 179 — CC 1
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(1) has jurisdiction over a highway or street; and
(2) is responsible for the repair and maintenance of the highway
or street;
may, upon proper application in writing and upon good cause shown,
grant a permit for transporting heavy vehicles and loads or other
objects not conforming to this article, including a vehicle transporting
an ocean going container, if the department or authority finds that other
traffic will not be seriously affected and the highway or bridge will not
be seriously damaged.
(b) The permit granted under subsection (a) must authorize the
operation of a tractor-semitrailer and load that:
(1) exceeds the maximum length limitation under this chapter;
and
(2) is subject to regulation under this chapter;
from one-half (1/2) hour before sunrise to one-half (1/2) hour after
sunset.
(c) A permit may be issued under this section for the following:
(1) A single trip. A permit issued under this subdivision is valid
for five (5) days from the date it is issued. However, if a
tractor-semitrailer and load require a law enforcement escort,
a permit issued under this subdivision is valid for ten (10)
days from the date it is issued.
(2) A definite time not exceeding thirty (30) days.
(3) A ninety (90) day period.
(4) A one (1) year period.
(d) This subsection applies to the transportation of ocean going
containers that:
(1) have been sealed at the place of origin and have not been
opened except by an agent of the federal government that may
inspect the contents; and
(2) are being transported to or from a distribution facility.
The total gross weight, with load of a vehicle or combination of
vehicles transporting an ocean going container may not exceed
ninety-five thousand (95,000) pounds. A permit issued under this
section must be issued on an annual basis. A permit issued under this
subsection may not impose a limit on the number of movements
generated by the applicant or operator of a vehicle granted a permit
under this subsection.
SECTION 17. IC 9-20-9-1, AS AMENDED BY P.L.227-2025,
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 1. (a) As used in this section, "drive away or tow
away" means the delivery service performed by a transport operator by
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which motor vehicles in transit are delivered by driving singly or in
combination by the towbar, saddlemount, or fullmount methods or any
lawful combination of those methods, including coupling equipment or
where a truck or tractor draws or tows a semitrailer or trailer in transit.
(b) A combination of two (2) vehicles coupled together, including
load, may not exceed a total length of sixty (60) feet, except for the
following:
(1) A combination of two (2) vehicles coupled together that are
especially constructed to transport other vehicles or boats. This
exception includes any combination of a truck, tractor,
semitrailer, and trailer if the combination is used exclusively or
primarily in connection with motorsports.
(2) A combination of two (2) vehicles coupled together being
transported in a drive away or tow away service.
(3) A pole trailer owned by or operated for a public utility (as
defined in IC 8-1-2-1), while the pole trailer is being used in
connection with the utility services of the public utility.
(4) Trailers used in transporting oil field equipment or pipe for the
transmission of oil or gas.
(5) Construction vehicles with a towbar connection used in
connection with a trailer used to haul heavy equipment or
construction materials.
SECTION 18. IC 32-19.5 IS ADDED TO THE INDIANA CODE
AS A NEW ARTICLE TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2026]:
ARTICLE 19.5. DESCRIBING REAL PROPERTY; INDIANA
PLANE COORDINATE SYSTEM
Chapter 1. Applicability and Definitions
Sec. 1. Nothing in this article prohibits a person from using:
(1) the most recent or a prior version of the SPCS established
by the NGS; or
(2) the Indiana Coordinate System of 1983, as provided in
IC 32-19;
to state the geographic positions or locations of points above, on, or
below the surface of the earth within Indiana.
Sec. 2. As used in this article, "INPCS" means the Indiana Plane
Coordinate System, as described in IC 32-19.5-2-1.
Sec. 3. As used in this article, "LDP" means low distortion map
projections and refers to a zone yielding minimized differences
between ground-measured horizontal distances and the
corresponding grid coordinate distances.
Sec. 4. As used in this article, "NGS" means the National
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Geodetic Survey or its successors.
Sec. 5. As used in this article, "NSRS" means the National
Spatial Reference System or its successors.
Sec. 6. As used in this article, "SPCS" means the State Plane
Coordinate System or its successors.
Sec. 7. As used in this article, "zone" means the area constituted
in Indiana to be portrayed by a specified conformal map projection
and its defining parameters.
Chapter 2. Designation of the Indiana Plane Coordinate System;
Zones
Sec. 1. The most recent system of plane coordinates established
by the NGS, based on the NSRS, and known as the SPCS, for
defining and stating the geographic positions or locations of points
on the surface of earth within Indiana shall be known as the
"Indiana Plane Coordinate System".
Sec. 2. (a) For purposes of the use of the INPCS, Indiana is
divided into a statewide zone layer and a multizone layer.
(b) The statewide zone layer:
(1) consists of a single zone, which is constituted by the total
area included in Indiana;
(2) should generally be used for applications such as:
(A) a statewide digital orthoimagery;
(B) a statewide geographic information system; and
(C) emergency management and preparedness mapping;
and
(3) should generally not be used for applications such as:
(A) original, retracement, or route surveys, as described in
865 IAC 1-12;
(B) describing real property; and
(C) the design and construction of large facilities or
massive civil infrastructure such as manufacturing plants,
bridges, and dams.
(c) The multizone layer:
(1) consists of multiple LDP zones that are constituted by the
areas included in individual counties or specified groups of
counties; and
(2) should generally be used for applications such as:
(A) original, retracement, or route surveys, as described in
865 IAC 1-12;
(B) describing real property;
(C) the design and construction of large facilities or
massive civil infrastructure such as manufacturing plants,
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bridges, and dams; and
(D) city or county geographic information systems.
Sec. 3. The use of the term "Indiana Plane Coordinate System"
or "INPCS" on any map, report of survey, or other document must
be limited to coordinates based on the INPCS as described in this
article.
Chapter 3. Coordinates; Geodetic Control; Recording
Requirements
Sec. 1. (a) The plane coordinates of a point to be used in
expressing the geographic position or location of the point in the
appropriate zone of the INPCS must consist of two (2) distances,
expressed in feet and decimals of a foot or meters and decimals of
a meter. When a value is expressed in feet, it must be expressed in
international feet (1 foot = 0.3048 meters).
(b) The distance described in subsection (a) that gives the
distance east of the Y axis is the "east or x-coordinate". The
distance described in subsection (a) that gives the distance north of
the X axis is the "north or y-coordinate".
(c) The Y axis of any zone must be parallel with the central
median of that zone. The X axis of any zone must be at right angles
to the central median of that zone.
Sec. 2. To locate the position of the coordinate systems on the
surface of the earth within Indiana, the position of the INPCS must
be established by geodetic control points or positioning systems,
such as the Continuously Operating Reference Stations (CORS)
that are part of the National Oceanic and Atmospheric
Administration CORS Network, or similar points and systems
whose positions have been established from those points and
systems.
Sec. 3. Coordinates based on the Indiana coordinate system of
1927 (as described in IC 32-19), the Indiana coordinate system of
1983 (as described in IC 32-19), the INPCS, or any other
coordinate system published by an agency of the federal
government or the state, including the Indiana Geospatial
Coordinate System, purporting to define the position of a point on
a land boundary map may not be presented to be recorded in any
public land records or deed records unless the recording document
contains the following:
(1) The method used to relate the coordinates to the NSRS.
(2) The name and zone of the coordinate system, including the
following metadata:
(A) Reference frame or datum.
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(B) Datum realization.
(C) Epoch.
(D) Units.
Sec. 4. The official geodetic datums to which geodetic
coordinates are referenced within Indiana must be as defined for
the NSRS.
Chapter 4. Descriptions of Land Using the Indiana Plane
Coordinate System
Sec. 1. As established for use in any of the zones within the
multizone layer, the INPCS:
(1) must be named; and
(2) in any land description in which it is used, must be
designated by the official name promulgated by the National
Oceanic and Atmospheric Administration's NGS.
Sec. 2. When a tract of land to be defined by a single description
extends from one (1) zone into other adjacent zones, the positions
of all points on the boundaries of the tract being defined must be
referred to by the zone that is specifically named in the description.
Sec. 3. (a) Descriptions of tracts of land by reference to the
United States public land surveys, other original pertinent surveys,
or subdivisions are recognized as the basic and prevailing method
for describing such tracts.
(b) If coordinates of the INPCS are used to describe a tract of
land that, in the same document, is also described by reference to
any subdivision, line, or corner of the United States public land
surveys, other original pertinent surveys, or subdivisions:
(1) the description by coordinates must be construed as
supplemental to the basic description of the subdivision, line,
or corner contained in the official plats and field notes filed of
record; and
(2) in the event of any conflict, the description by reference to
the subdivision, line, or corner of the United States land
surveys, other original pertinent surveys, or subdivisions
prevails over the description by coordinates.
SECTION 19. IC 36-9-42.2-4.5, AS AMENDED BY P.L.173-2025,
SECTION 40, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2026]: Sec. 4.5. As used in this chapter, "transportation asset
management plan" has the meaning set forth in IC 8-23-30-1(e).
IC 8-23-30-1(f).
SECTION 20. An emergency is declared for this act.
SEA 179 — CC 1
President of the Senate
President Pro Tempore
Speaker of the House of Representatives
Governor of the State of Indiana
Date: Time:
SEA 179 — CC 1Every fact on this page links to its source, starting with the official bill record.