State fuel tax relief looks very different depending on where a truck operates. Some states have temporarily reduced or suspended taxes on both gasoline and diesel. Others have limited relief to gasoline, delayed a scheduled tax increase, or proposed a future tax holiday that still requires legislative approval. That distinction matters for truckers and fleet owners because a headline about a “gas tax holiday” does not necessarily mean diesel is included. Land Line’s September 24 review showed several states considering or implementing fuel-tax relief as fuel prices climbed. Since then, the situation has changed in several jurisdictions, including Ohio, Georgia, and Indiana. For IFTA carriers, another point matters just as much: temporary tax relief does not automatically remove quarterly filing obligations.
Ohio Fuel Tax Holiday Now Covers Gasoline and Diesel
Ohio moved from proposal to enacted relief in early October. Governor Mike DeWine signed House Bill 519 on October 1, 2026. The temporary fuel-tax rates apply from 12:01 a.m. October 4, 2026, through 11:59 p.m. January 2, 2027.
Before the holiday, Ohio’s state motor-fuel tax was:
- 38.5 cents per gallon for gasoline
- 47 cents per gallon for diesel
During the temporary period, both rates fall to $0.0001 per gallon. That is effectively near zero, but it is not technically a zero-cent rate. For truckers, the important part is that the relief includes diesel tax, not just gasoline. Ohio’s IFTA notice also makes clear that quarterly returns remain required. Carriers must continue reporting all miles traveled and fuel purchased so MPG calculations remain accurate. Because the reduced rate begins during the fourth quarter of 2026 and continues into the first quarter of 2027, split rates apply across those affected reporting periods. So Ohio’s fuel tax holiday reduces the tax rate substantially, but it does not eliminate IFTA reporting.
Georgia Extends Fuel Tax Relief Through November 5
Georgia also has active relief covering motor fuel. The latest suspension period began at 12:01 a.m. on September 29, 2026. On October 6, Governor Brian Kemp extended the state of emergency and the motor-fuel excise-tax suspension through 11:59 p.m. on November 5, 2026.
Georgia’s Department of Revenue describes the measure as a suspension of the state’s motor-fuel excise tax. The relief applies to gasoline and diesel, but it does not mean every fuel-related tax disappears. IFTA’s current notice specifically states that prepaid local sales tax remains applicable. That detail is important when calculating the actual effect on operating costs. Georgia has also issued specific IFTA guidance for carriers operating during the suspension.
For the affected period, carriers must still file their returns and keep the required mileage and fuel records. Georgia instructs IFTA filers to include suspension-period miles in total miles while excluding them from taxable miles, and to include tax-free fuel purchases in total gallons while excluding them from tax-paid gallons. In other words, the diesel tax suspension changes the tax treatment of the miles and fuel. It does not erase the reporting obligation.
Indiana’s Gas Tax Suspension Does Not Provide General Diesel Relief
Indiana’s current tax break is different. The state has extended its suspension of the Gasoline Use Tax and Gasoline Excise Tax through November 4, 2026. The Indiana Department of Revenue says the suspension runs continuously from August 7 through November 4 under the governor’s emergency orders. This is primarily a gasoline measure. Truckers should not read the Indiana gas tax suspension as a general state diesel tax holiday.
Indiana separately issued relief involving dyed diesel, but that measure has a much narrower scope. Qualifying farmers and timber harvesters may use dyed diesel in vehicles hauling farm or timber products on Indiana roads during the applicable emergency period. That is not the same as suspending diesel taxes for all motor carriers. So Indiana currently has two separate forms of relief: The gasoline-tax suspension applies broadly to the state’s gasoline taxes. The dyed-diesel provision applies only to qualifying agricultural and timber operations. For fleets running ordinary taxable diesel, the distinction matters.
Illinois Delays a Fuel Tax Increase Rather Than Suspending the Tax
Illinois took a different approach. The state did not suspend its fuel tax. Instead, legislation signed on June 16, 2026 delayed the scheduled July 1 inflation adjustment for six months, through December 31, 2026. For that period, Illinois lists the state motor-fuel tax rates as:
- 55.8 cents per gallon for diesel
- 48.3 cents per gallon for gasoline
Those rates remained at the prior level because the scheduled increase was postponed. That distinction matters. A delayed increase means motorists and carriers avoid a higher rate that otherwise would have taken effect. It does not mean Illinois eliminated or suspended the underlying tax. For interstate carriers, Illinois also publishes a separate Motor Fuel Use Tax rate that includes Part A and Part B components. For 2026, the published Motor Fuel Use Tax rate is higher than the basic state motor-fuel tax alone. So the 55.8-cent diesel figure should be understood as the state Motor Fuel Tax rate, not the complete amount that may appear in every commercial fuel-tax calculation or retail price.
Massachusetts and New York Proposals Should Be Kept Separate From Approved Relief
Not every announced fuel tax break has become law.
Massachusetts
Massachusetts Governor Maura Healey announced a proposed two-month suspension on September 22, 2026, and formally filed legislation the following day. The proposal would suspend the state’s 24-cent-per-gallon tax on gasoline and diesel for two months, beginning seven days after the legislation is signed. That means the proposal is relevant to truckers because diesel is included. But as of the current official announcement, it remains proposed relief, not an already active tax suspension. The distinction between an announced proposal and an enacted fuel tax holiday is important when carriers are budgeting or preparing fuel-tax reports.
New York
New York’s proposal is older and should not be presented as a new September development. A group of state lawmakers sent Governor Kathy Hochul a letter dated March 31, 2026, asking for a statewide gasoline and diesel tax holiday. The Senate press release announcing the request was published on April 2. The lawmakers described the measure as relief from higher fuel prices and specifically asked for both gasoline and diesel taxes to be suspended. But it was a request not an enacted suspension. That makes New York fundamentally different from Ohio or Georgia, where temporary changes are already in effect.
What Should Truckers Watch When State Fuel Taxes Change?
For trucking companies, the value of state fuel tax relief depends on more than the headline rate. The first question is: Does the relief include diesel? A gasoline-only suspension may have little direct value for fleets running diesel tractors. The second question is timing. Temporary tax changes often begin or end in the middle of an IFTA quarter. Ohio’s current holiday, for example, creates split rates across Q4 2026 and Q1 2027. The third question is reporting treatment. Georgia’s relief changes how suspension-period miles and tax-free fuel purchases are entered for IFTA purposes, but the return itself is still required.
That means carriers should continue to maintain:
- Jurisdiction-by-jurisdiction mileage
- Fuel-purchase records
- Dates of travel
- Gallons purchased
- Applicable tax-paid or tax-free treatment
- Current jurisdiction notices for the reporting period
Do not assume that a diesel tax suspension or fuel-tax holiday removes normal recordkeeping. And do not apply one state’s reporting treatment to another jurisdiction automatically. IFTA specifically advises carriers to review current jurisdiction notices because fuel type, effective dates, and filing instructions can differ.
Fuel-tax relief in 2026 is a patchwork. Ohio now has a temporary near-zero gasoline and diesel rate. Georgia has extended its motor-fuel excise-tax suspension through November 5. Indiana continues gasoline relief without a general diesel-tax holiday. Illinois postponed a scheduled increase rather than suspending its tax. Massachusetts and New York, meanwhile, illustrate why proposals must be separated from active relief. For truckers, the key questions are simple: Does the measure cover diesel? When does it start and end? And how does the jurisdiction tell IFTA carriers to report the affected miles and fuel? Those answers can differ even when two states both describe their policies as fuel-tax relief.
Before adjusting operating budgets or preparing IFTA returns, check the latest jurisdiction notice and the applicable effective dates rather than relying on an older headline or a general gas tax announcement.
