# Indiana SB 288: Taxation of fuel.

Indiana SB 288, Taxation of fuel., is a First Regular Session 124th General Assembly (2025) Senate bill sponsored by Michael Young (Republican); status failed, last action 2025-01-13 (First reading: referred to Committee on Tax and Fiscal Policy) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/IN-SB288-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana SB 288
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: Taxation of fuel.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-13
- Last action: 2025-01-13, First reading: referred to Committee on Tax and Fiscal Policy
- Sponsor: Michael Young (Republican)
- Cosponsors: 0
- Subjects: tax and fiscal policy
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Provides that the gasoline license tax and the special fuel license tax must be imposed at the rate in effect on June 30 of the prior state fiscal year multiplied by the lesser of: (1) the statutory index factor; or (2) 1.02. Provides that the gasoline use tax rate shall be the lesser of the amount as computed under current law or the gasoline use tax rate on June 30 of the prior state fiscal year multiplied by 1.02. Repeals an expired subsection.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Michael Young (Republican), Senate

## Actions (2)

- 2025-01-13: First reading: referred to Committee on Tax and Fiscal Policy (Senate)
- 2025-01-13: Authored by Senator Young M (Senate)

## Bill text

- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0288/versions/SB0288.01.INTR?format=pdf)

## Related bills

- SB 324: Criminal procedures. (signed)
- SB 231: Various corrections matters. (signed)
- SB 80: Code publication. (signed)
- SB 453: Various tax matters. (signed)
- SB 464: Financial institutions and consumer credit. (signed)
- SB 371: Workforce matters. (signed)

## Sources
- [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0288/versions/SB0288.01.INTR?format=pdf)

## Related
- [SB 324: Criminal procedures.](https://policyrisk.com/state-bill/IN-SB324-2025)
- [SB 231: Various corrections matters.](https://policyrisk.com/state-bill/IN-SB231-2025)
- [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2025)
- [SB 453: Various tax matters.](https://policyrisk.com/state-bill/IN-SB453-2025)
- [SB 464: Financial institutions and consumer credit.](https://policyrisk.com/state-bill/IN-SB464-2025)
- [SB 371: Workforce matters.](https://policyrisk.com/state-bill/IN-SB371-2025)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
- [Indiana state hub](https://policyrisk.com/states/indiana)
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Source: PRIA, https://policyrisk.com/state-bill/IN-SB288-2025 (as of 2026-10-17).