IN SB0179

Counties may impose vehicle excise surtax rates of 2-10% (or $7.50-$25) without a transportation asset management plan, or 2-20% (or $7.50-$50) with an approved plan; counties containing consolidated cities with approved plans may impose up to $150 for vehicle excise surtax and up to $240 for wheel tax

Municipalities that adopt their own municipal vehicle excise tax or wheel tax after December 31, 2026 are excluded from county surtax/wheel tax distributions and their population and street mileage are treated as zero for allocation purposes

Local road and bridge matching grant fund cap increased from $100 million to $175 million for fiscal year 2025-2026; distributions to eligible local units begin June 30, 2026 (moved up from 2027) based on lane mileage for those with wheel tax, vehicle excise tax, and updated transportation asset management plans

Indianapolis (consolidated city) receives $50 million annually starting June 30, 2027 for local street construction/preservation, with escalating local match requirements ($50M in 2027 rising to $100M by 2031), and funds cannot be used for bike lanes, greenways, or reducing road capacity

Indiana Department of Transportation authorized to assume federal environmental review responsibilities under NEPA (23 U.S.C. 326 and 327), waiving sovereign immunity for civil liability in federal court for those assumed responsibilities