SF 353 (LSB 2366XS (3) 87)

SENATE FILE 353

BY  HART, QUIRMBACH, HORN, McCOY, BISIGNANO, DOTZLER, DVORSKY, BOULTON, LYKAM, and MATHIS

A BILL FOR

An Act relating to retail motor fuel sites, by requiring standards and practices to assist disabled individuals obtaining motor fuel, providing for enforcement by the department of agriculture and land stewardship, providing for a tax credit, and including effective and applicability date provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 214.1, Code 2017, is amended by adding the following new subsections:
   NEW SUBSECTION.  01.  “Americans with Disabilities Act of 1990” includes Tit. III of the federal Americans with Disabilities Act of 1990, as provided in 42 U.S.C. §12181 et seq., its implementing regulations, including 28 C.F.R. pt. 36, and the 2010 standards for accessible design published by the United States department of justice. 
   NEW SUBSECTION.  6.  “Refueling assistance device” means equipment and any associated programming that allows an employee of a retail dealer who is located at a retail motor fuel site to receive communication initiated by an individual with a disability who is sitting on the driver’s side of a motor vehicle requesting refueling assistance, so long as the device is capable of being operated by the individual’s closed fist or other method that does not require manual operation.
    Sec. 2.  NEW SECTION.  214.12  Accessibility of motor fuel pumps —— rules.
   1.  A retail dealer operating a retail motor fuel site shall comply with the applicable requirements of the Americans with Disabilities Act of 1990, to the extent required in that Act.
   2.  a.  A retail dealer operating a retail motor fuel site shall offer refueling assistance by the use of a refueling assistance device accessible at the site by a customer who is an individual with a disability. However, this paragraph applies only if the retail dealer does any of the following:
   (1)  Constructs a structure that is part of a new retail motor fuel site, including a building, motor fuel pump, or a motor fuel storage tank.
   (2)  Constructs a new structure or modifies or replaces a structure that is part of an existing retail motor fuel site, including but not limited to the exterior or interior of any building, a motor fuel pump, or a motor fuel storage tank. A modification does not include a cosmetic improvement or minor repair. A replacement does not include the incidental exchange of parts or materials.
   b.  A retail dealer shall provide refueling assistance under paragraph “a” by doing all of the following:
   (1)  Displaying two signs indicating that the retail motor fuel site offers refueling assistance as follows:
   (a)  The first sign shall bear the international symbol of accessibility and be posted in a conspicuous place on the marquee where retail sales prices are advertised. The sign shall notify the traveling public that the retail motor fuel site offers refueling assistance to individuals with disabilities. The sign shall be at least eighteen inches in width and twenty-four inches in height.
   (b)  The second sign shall notify customers of the hours that refueling assistance is available. The second sign shall be posted near a motor fuel pump where a refueling assistance device is located as provided in subparagraph (2) and be easily readable by customers. The sign shall be nine inches in width and nine inches in height.
   (2)  Installing and maintaining at least one refueling assistance device that is accessible by a customer who may request refueling assistance during the hours posted.
   (a)  A refueling assistance device shall be located near the front side of a motor fuel pump where a customer may dispense motor fuel. However, only one refueling assistance device is required to be located at the retail motor fuel site.
   (b)  When used, the refueling assistance device must alert a retail dealer’s employee who is on duty.
   c.  Notwithstanding paragraphs “a” and “b”, a retail dealer is not required to provide refueling assistance as follows:
   (1)  The retail motor fuel site is a tank wagon.
   (2)  The retail motor fuel site has two or fewer licensed motor fuel pumps.
   (3)  At any time that the retail motor fuel site is operating as follows:
   (a)  With no employee on duty at the retail motor fuel site when the retail motor fuel site is operating on a remote control basis.
   (b)  With only one employee on duty at the retail motor fuel site.
   3.  A customer shall not incur any additional expense for requesting refueling assistance as provided in this section.
   4.  The department shall adopt rules to provide standards for retail dealers operating retail motor fuel sites in implementing the provisions of this section.
    Sec. 3.  NEW SECTION.  214.13  Accessibility of motor fuel pumps —— enforcement.
   1.  During its regular inspection of motor fuel pumps at a retail motor fuel site as provided in section 214.11, the department shall determine whether a retail dealer is in compliance with section 214.12, including rules adopted by the department under that section.
   2.  Upon determining that a violation of section 214.12 requires corrective action, the department shall notify the retail dealer. The retail motor fuel site or the retail dealer’s practices, as applicable, shall be modified to correct the violation within six months after the retail dealer receives such notice. 
   3.  The department shall inspect a retail motor fuel site if it determines on the basis of the receipt of three or more complaints that a violation of section 214.12 may require corrective action. 
   4.  Upon determining that a retail dealer has violated section 214.12, and has failed to comply with a notice for corrective action as provided in this section, the department may suspend one or more licenses issued under this chapter to operate motor fuel pumps located at the retail motor fuel site where the violation is occurring. If the department suspends a license, the department shall suspend the license until it determines that the violation has been corrected. 
    Sec. 4.  NEW SECTION.  422.11K  Accessibility of motor fuel pumps tax credit.
   1.  The taxes imposed in this division, less the credits allowed under section 422.12, shall be reduced by an accessibility of motor fuel pumps tax credit.
   2.  The taxpayer must qualify as all of the following:
   a.  A retail dealer who sells and dispenses motor fuel through a motor fuel pump located at the retail dealer’s permanent retail motor fuel site operating in compliance with chapter 214.
   b.  An eligible small business as defined in 26 U.S.C. §44.
   3.  a.  A taxpayer may claim a tax credit for providing refueling assistance to customers as provided in section 214.12. However, the taxpayer must comply with the requirements of section 214.12, regardless of when the retail motor fuel site was constructed.
   b.  This section does not require that a taxpayer be eligible to claim a tax credit under 26 U.S.C. §44 or actually claim a tax credit under that section.
   c.  A taxpayer may claim a tax credit as provided in this section only if the taxpayer is not required to provide refueling assistance under section 214.12, subsection 2.
   4.  The taxpayer must file a claim for a tax credit and any required supporting documentation in a form and manner prescribed by the department.
   5.  The amount of a tax credit under this section shall not exceed actual and necessary expenditures incurred by a retail dealer in preparing and displaying signs and installing a refueling assistance device as required in section 214.12.
   6.  The amount of a tax credit shall not exceed five hundred dollars for each retail motor fuel site where the retail dealer sells and dispenses motor fuel and where the retail dealer provides refueling assistance as provided in subsection 5.
   7.  If a tax credit is allowed, the amount of the tax credit claimed shall not be deductible under any other provision of law in determining taxable income for state tax purposes.
   8.  An individual may claim the tax credit allowed a partnership, limited liability company, S corporation, estate, or trust electing to have the income taxed directly to the individual. The amount claimed by the individual shall be based upon the pro rata share of the individual’s earnings of the partnership, limited liability company, S corporation, estate, or trust.
   9.  a.  A tax credit in excess of the taxpayer’s liability for the tax year is not refundable but may be credited to the tax liability for the following five years or until depleted, whichever is earlier.
   b.  A tax credit shall not be carried back to a tax year prior to the tax year in which the taxpayer claims the tax credit.
    Sec. 5.  Section 422.33, Code 2017, is amended by adding the following new subsection:
   NEW SUBSECTION.  11.  The taxes imposed under this division shall be reduced by an accessibility of motor fuel pumps tax credit. The taxpayer may claim the tax credit according to the same requirements, for the same amount, and calculated in the same manner, as provided in section 422.11K.
    Sec. 6.  EFFECTIVE DATES.
   1.  Except as provided in subsection 2, this Act, being deemed of immediate importance, takes effect upon enactment.
   2.  The provisions of this Act enacting section 214.12, subsection 2, requiring that signs and a refueling assistance device be located at a retail motor fuel site take effect January 1, 2018.
    Sec. 7.  APPLICABILITY.  The sections of this Act enacting section 422.11K and section 422.33, subsection 11, apply to tax years beginning on or after January 1, 2018.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   GENERAL. This bill provides that a retail dealer (dealer) operating a retail motor fuel site (site) selling motor fuel, including gasoline, E-85 gasoline, and diesel fuel dispensed at a motor fuel pump (pump) must comply with the federal Americans with Disabilities Act (ADA). In addition, the dealer must offer refueling assistance to a disabled customer upon request. This includes posting signs at the site and installing a refueling assistance device (e.g., a call button) near a pump which can be used by the customer to alert a dealer’s employee that assistance is requested. The bill provides for the enforcement of its provisions by the department of agriculture and land stewardship, including during routine and special inspections. Finally, the bill provides an income tax credit to certain dealers for providing refueling assistance.
   EFFECTIVE AND APPLICABILITY DATES. The bill’s provisions requiring a dealer to comply with the ADA and the department to conduct regular inspections take effect on upon enactment. The other provisions take effect on January 1, 2018. The tax credit applies to tax years beginning on or after January 1, 2018.