Introduced House Bill (H)

Authored by

DIGEST

Fuel taxes and vehicle fees. Specifies that the motor carrier fuel surcharge tax must be paid on all special fuel at the same time the special fuel tax is paid instead of being paid on taxable special fuel using a quarterly return. (The surcharge tax applies only to commercial use.) Provides that an individual who owns a motor vehicle that uses diesel fuel that is exempt from the motor carrier fuel surcharge tax is entitled to a credit of $100 ($50 in 2017) against the individual's adjusted gross income tax liability each taxable year as an offset to the motor Fuel taxes and vehicle fees. Specifies that the motor carrier fuel surcharge tax must be paid on all special fuel at the same time the special fuel tax is paid instead of being paid on taxable special fuel using a quarterly return. (The surcharge tax applies only to commercial use.) Provides that an individual who owns a motor vehicle that uses diesel fuel that is exempt from the motor carrier fuel surcharge tax is entitled to a credit of $100 ($50 in 2017) against the individual's adjusted gross income tax liability each taxable year as an offset to the motor carrier fuel surcharge taxes paid throughout the year. Provides for a refund to vehicle owners for taxes paid on motor fuel used in vehicles exempt from the surcharge tax. Provides that biodiesel fuel that is manufactured in Indiana and shipped out of state is exempt from the special fuel tax and motor carrier fuel tax. (Under current law, a refund must be claimed.) Increases alternative fuel decal and temporary permit fees. Imposes a road impact fee on electric powered motor vehicles that must be paid upon registering an electric powered motor vehicle. Provides that road impact fees must be deposited, allocated, and distributed the same as the alternative fuel fee. ... View more