The IMPACT Act 2.0 seeks to strengthen and enhance the competitiveness of cement, concrete, asphalt binder, and asphalt mixture production within the United States. Its primary mechanism is to encourage the research, development, demonstration, and commercial application of technologies designed to reduce emissions from these critical construction materials. The bill defines "low-emissions cement, concrete, and asphalt" as materials that significantly reduce greenhouse gas or directly related pollutant emissions compared to commercially available alternatives. A key provision establishes a Federal Highway Administration (FHWA) program to incentivize States to adopt low-emissions materials in highway projects. This program offers States reimbursement for the incrementally higher cost of using these materials and provides incentives equal to 2 percent of their cost. States are also eligible for technical assistance to update their material specifications and to benchmark embodied greenhouse gas emissions, with eligibility contingent on having appropriate standards or reporting tools in place. The bill authorizes $15,000,000 for this grant program for fiscal years 2025 through 2027. Furthermore, the FHWA Administrator is directed to establish and maintain a publicly available directory of approved low-emissions materials , allowing States to submit new materials for inclusion. The bill also introduces an advance purchase commitment program , enabling States to enter into multi-year contracts for innovative, domestically produced low-emissions materials. These materials must demonstrate superior durability, performance (e.g., compressive strength, tensile strength), or enhanced environmental and energy efficiency, with specific conditions outlined for such contracts to ensure responsible procurement practices.