SF 2284 (LSB 1630SZ (4) 85)

SENATE FILE 2284

BY  COMMITTEE ON AGRICULTURE

(SUCCESSOR TO SF 401)
(SUCCESSOR TO SF 235)

(As Amended and Passed by the Senate 2014-03-10)

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 2014, is amended by adding the following new subsection:
   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. 
    Sec. 2.  Section 214.1, subsection 1, Code 2014, is amended to read as follows:
   1.  “Biodiesel”, “biodiesel fuel”, “biofuel”, “diesel fuel”, “E-85 gasoline”, “ethanol”, “gasoline”, “motor fuel”, “retail dealer”, “retail motor fuel site”, and “wholesale dealer” mean the same as defined in section 214A.1.
    Sec. 3.  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 upon the request of a customer who is an individual with a disability, if any of the following applies:
   (1)  The retail dealer is required to comply with the provisions of subsection 1.
   (2)  On or after the effective date of this Act, the retail dealer modifies or replaces a structure that is part of the 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.
   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 consistent with the Americans with Disabilities Act of 1990 and this section.
   (a)  The first sign shall bear the international symbol of accessibility and be posted in a conspicuous place that notifies 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 call button 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 large call button that is accessible by a customer who may request refueling assistance during the hours posted.
   (a)  A call button shall be located near each motor fuel pump that dispenses a type of motor fuel classified as diesel fuel, gasoline, or E-85 gasoline. However, a call button is not required to be located near a motor fuel pump that dispenses a type of motor fuel if the call button is also near a motor fuel pump that dispenses another type of motor fuel. A call button shall be located within the reach of a customer who is inside a motor vehicle and capable of being operated by a customer with a closed hand.
   (b)  A call button when activated must emit a recognizable sound inside a structure where an employee is regularly on duty.
   c.  Notwithstanding paragraphs “a” and “b”, a retail dealer is not required to provide refueling assistance as follows:
   (1)  If the retail motor fuel site is a tank wagon.
   (2)  If 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 on a remote control basis with fewer than two employees 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. 4.  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 site where the violation is occurring. The department shall suspend the license until it determines that the violation has been corrected. 
    Sec. 5.  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.
   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 regardless of whether the taxpayer is required to provide refueling assistance under section 214.12.
   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 providing refueling assistance to customers at a retail motor fuel site as provided in section 214.12. The expenditures must directly relate to preparing or displaying signs and installing at least one call button as provided in that section.
   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.  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. 6.  Section 422.33, Code 2014, 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. 7.  EFFECTIVE DATES.
   1.  Except as provided in subsection 2, this Act takes effect July 1, 2014.
   2.  The provisions of this Act enacting section 214.12, subsection 2 requiring that signs and one or more call buttons be located at a retail motor fuel site take effect January 1, 2015.
    Sec. 8.  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, 2015.