House
File
158
-
Introduced
HOUSE
FILE
158
BY
WHEELER
A
BILL
FOR
An
Act
relating
to
fuel
excise
tax
refunds
for
transportation
1
of
pupils
of
accredited
nonpublic
schools.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
1862YH
(1)
88
ns/jh
H.F.
158
Section
1.
Section
452A.17,
subsection
1,
paragraph
a,
1
subparagraph
(3),
Code
2019,
is
amended
to
read
as
follows:
2
(3)
A
regional
transit
system,
the
state,
any
of
its
3
agencies,
any
political
subdivision
of
the
state,
or
any
4
benefited
fire
district
which
is
used
for
a
purpose
specified
5
in
section
452A.57,
subsection
11
,
or
for
public
purposes,
6
including
fuel
sold
for
the
transportation
of
pupils
of
7
approved
public
and
nonpublic
schools
by
a
carrier
who
8
contracts
with
the
public
school
under
section
285.5
,
and
fuel
9
sold
to
an
accredited
nonpublic
school
for
the
transportation
10
of
pupils
of
the
accredited
nonpublic
school
.
11
EXPLANATION
12
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
13
the
explanation’s
substance
by
the
members
of
the
general
assembly.
14
Under
current
law,
fuel
excise
tax
refunds
are
allowable
15
for
fuel
sold
for
the
transportation
of
pupils
of
approved
16
public
and
nonpublic
schools
by
a
carrier
who
contracts
with
17
the
public
school
under
Code
section
285.5.
This
bill
allows
18
refunds
for
fuel
sold
to
an
accredited
nonpublic
school
for
the
19
transportation
of
pupils
of
the
accredited
nonpublic
school.
20
-1-
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1862YH
(1)
88
ns/jh
1/
1