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Governor Mike Braun
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ELTF UST Decommissioning and Replacement 50% Reimbursement Program

The Excess Liability Trust Fund (ELTF) is an approved financial responsibility mechanism for UST owners and operators.  ELTF now reimburses UST owners up to 50% of eligible costs related to decommissioning regulated USTs and may also reimburse up to 50% of eligible costs related to installing regulated tanks with a qualifying UST closure.

Per IC 13-23-9-1.7, IDEM must find that such decommissioning or replacement of an UST "is necessary…to protect human health and the environment considering the age, obsolescence, and level of deterioration of the tank". USTs which are over 30 years old, or which have caused or are likely to cause a catastrophic release are of highest priority to IDEM.

  • Removal and proper disposal of USTs
  • Proper disposal of contaminated water/sludge
  • Closure report costs up to the approved rate
  • Installation of replacement UST systems to below the shear valve
  • In-place closure work plans as part of the closure report costs
  • “Tank-in-a-tank” related closures and installations
  • Concrete/asphalt replacement necessary for the approved project
  • Regulated AST replacement
  • Fuel dispenser and nozzle
  • Island / canopy
  • Buildings
  • Concrete/asphalt to expand parking areas
  • Relining regulated tanks
  • Loan interest or late payment fees

Applicants to this program must be aware that this 50% reimbursement program does not allow IDEM to encumber funds for each approved project. The statute outlines maximum reimbursement from the ELTF per fiscal year (July 1 to June 30) based on the number of tanks owned.

Reimbursements are capped at:

  • Ten million dollars ($10,000,000.00) each year for claims submitted by applicants owning not more than twelve (12) USTs.
  • Seven million five hundred thousand dollars ($7,500,000.00) each year for claims submitted by applicants owning more than twelve (12) but not more than one hundred (100) USTs.
  • Two million five hundred thousand dollars ($2,500,000.00) each year for claims submitted by applicants owning more than 100 USTs.

5 Key Steps to Reimbursement:

Step 1:  Apply for project eligibility, State Form #57299, "ELTF Eligibility Application for UST Decommissioning/Replacement". Eligibility must be approved prior to breaking ground at the site.

Step 2: Decommission tank(s) and submit a closure report, State Form #56554, "Underground Storage Tank Systems Closure Report".

Step 3: Install regulated tank(s) and submit a notification form, if applicable.

Step 4:  Verify the UST owner is registered with the Comptroller’s Office to receive payment.  Complete a federal W-9 form and State Form #47551, "Automated Direct Deposit Authorization Agreement". Send these forms to purchasing@idem.IN.gov for processing.

Step 5:  Submit cost claim(s) for reimbursement, State Form #57322, "ELTF Application for UST Decommissioning or Replacement Costs". Decommissioning costs can be submitted once the closure report is deemed complete. Installation costs can be submitted once the closure report is deemed complete and the notification form is acknowledged.

Forms for the ELTF program are available on the IDEM Forms page.

Metrics on Progress through 1/1/2026

  • 300 approved projects
  • 156 facilities with approved 50% reimbursement eligibility have closed tanks
  • 440 USTs have been closed
  • 99 facilities have submitted cost claims for 50% reimbursement

Regulations & Guidance

Release Reporting

Report a release or suspected release: State Form 54487, "LUST Initial Incident Report"

Forms for the ELTF program are available on the IDEM Forms page.

Contact Information