Text: SF00399 Text: SF00401 Text: SF00400 - SF00499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. HEAVEN INITIATIVE. This Act shall be known and 1 2 may be cited as the "healthy environmental and value-added 1 3 energy initiative." 1 4 1. The general assembly finds and declares all of the 1 5 following: 1 6 a. A significant amount of this state's air pollution is 1 7 caused by vehicles emitting a variety of petroleum-based 1 8 pollutants, including benzene and other aromatics, nitrous 1 9 oxides, particulate matter in the forms of smoke and soot, 1 10 carbon monoxide, and carbon dioxide. 1 11 b. Motor vehicle fuel that contains three and five tenths 1 12 percent oxygen enhances octane levels and provides more oxygen 1 13 for fuel combustion resulting in reduced levels of hazardous 1 14 emissions such as carbon monoxide and providing citizens of 1 15 this state with healthier air to breathe. 1 16 c. The state must capture the greatest benefit from 1 17 opportunities created by industries manufacturing high value- 1 18 added products derived from abundant resources of this state, 1 19 which may be used to transform alternative motor vehicle fuels 1 20 into conventional motor vehicle fuels. 1 21 2. The purpose of this Act is to protect the public 1 22 health, preserve this state's natural environment, and 1 23 encourage the manufacture of compatible value-added products. 1 24 Sec. 2. Section 15.333, Code 1999, is amended to read as 1 25 follows: 1 26 15.333 INVESTMENT TAX CREDIT. 1 27 1. An eligible business may claim a corporate tax credit 1 28 up to a maximum of ten percent of the new investment which is 1 29 directly related to new jobs created by the location or 1 30 expansion of an eligible business under the program. Any 1 31 credit in excess of the tax liability for the tax year may be 1 32 credited to the tax liability for the following seven years or 1 33 until depleted, whichever occurs earlier. 1 34 2. a. If an eligible business provides for the processing 1 35 of agricultural commodities into value-added agricultural 2 1 products, the business may elect to fully transfer its 2 2 investment tax credit to another taxpayer of this state who is 2 3 a direct participant in the project. 2 4 b. If the eligible business is a partnership, subchapter S 2 5 corporation, limited liability company, or estate or trust 2 6 electing to have the income taxed directly to the individual, 2 7 an individual may claim the tax credit allowed. The amount 2 8 claimed by the individual shall be based upon the pro rata 2 9 share of the individual's earnings of the partnership, 2 10 subchapter S corporation, limited liability company, or estate 2 11 or trust. 2 12 3. For purposes of this section, "new investment directly 2 13 related to new jobs created by the location or expansion of an 2 14 eligible business under the program" means the cost of 2 15 machinery and equipment, as defined in section 427A.1, 2 16 subsection 1, paragraphs "e" and "j", purchased for use in the 2 17 operation of the eligible business, the purchase price of 2 18 which has been depreciated in accordance with generally 2 19 accepted accounting principles, and the cost of improvements 2 20 made to real property which is used in the operation of the 2 21 eligible business and which receives a partial property tax 2 22 exemption for the actual value added under section 15.332. 2 23 Sec. 3. Section 159A.6, subsection 2, unnumbered paragraph 2 24 2, Code 1999, is amended to read as follows: 2 25 The committee shall develop standards fordecalsa decal 2 26 required pursuant to section 214A.16, which shall be designed 2 27 to promote the advantages of usingrenewable fuelsdiesel fuel 2 28 containing more than one percent soybean oil by volume. The 2 29 standards may be incorporated within a model decal adopted by 2 30 the committee and approved by the office. 2 31 Sec. 4. Section 214A.1, Code 1999, is amended to read as 2 32 follows: 2 33 214A.1 DEFINITIONS. 2 34 The following definitions shall apply to the various terms 2 35 used in this chapter: 3 1 1. "A.S.T.M." means the American society for testing and 3 2 materials. 3 32. "Motor vehicle fuel" means a substance or combination3 4of substances which is intended to be or is capable of being3 5used for the purpose of propelling or running by combustion3 6any internal combustion engine and is kept for sale or sold3 7for that purpose. The products commonly known as kerosene and3 8distillate or petroleum products of lower gravity (Baume3 9scale), when not used to propel a motor vehicle or for3 10compounding or combining with a motor vehicle fuel, are exempt3 11from this chapter except as provided in section 214A.2A.3 12 2. "Dealer" means a retail dealer or a wholesale dealer. 3 13 3. "Gasoline" means a motor vehicle fuel which is not any 3 14 of the following: 3 15 a. Diesel fuel. 3 16 b. Aviation gasoline or special fuel as defined in section 3 17 452A.2. 3 18 4. "Gasoline station" means the location of a profit or 3 19 nonprofit business where gasoline is offered for sale by a 3 20 retail dealer. 3 21 5. "Motor vehicle" means a self-propelled vehicle that 3 22 operates using gasoline, including but not limited to any of 3 23 the following: 3 24 a. An automobile as defined in section 321.1. 3 25 b. A motor truck as defined in section 321.1. 3 26 c. A motor bus as used in section 452A.57. 3 27 d. A motorcycle as defined in section 321.1. 3 28 e. A watercraft as defined in section 462A.2. 3 29 f. An off-road vehicle which is a snowmobile or an all- 3 30 terrain vehicle as defined in section 321G.1. 3 31 6. "Motor vehicle fuel" means the same as defined in 3 32 section 214.1. 3 33 7. "Motor vehicle fuel container" means a container used 3 34 for the temporary storage of motor vehicle fuel by the 3 35 consumer of that motor vehicle fuel. 4 1 8. "Motor vehicle fuel pump" or "pump" means the same as 4 2 defined in section 214.1. 4 3 9. "Offer for sale" means to make an offer to sell motor 4 4 vehicle fuel on a retail basis. 4 53.10. "Oxygenate octane enhancer" means oxygen-containing 4 6 compounds, including but not limited to alcohols, ethers, or 4 7 ethanol. 4 8 11. "Oxygenated gasoline" means gasoline that contains an 4 9 oxygenate octane enhancer as provided in section 214A.2. 4 10 12. "Qualified motor vehicle" means a motor vehicle that 4 11 is any of the following: 4 12 a. A watercraft. 4 13 b. A motorcycle. 4 14 c. An antique vehicle registered under section 321.115. 4 15 d. An off-road vehicle that is a snowmobile or an all- 4 16 terrain vehicle. 4 17 13. "Raceway" means an enclosed area in which there is 4 18 located a public or private road used for racing. 4 194.14. "Retail dealer"shall mean and include anymeans a 4 20 person, firm, partnership, association, or corporationwho 4 21 operates, maintains, or conducts, either in person, or by any 4 22 agent, employee, or servant, any place of business, filling4 23station, pump station, or tank wagon,from whichanymotor 4 24 vehicle fuel, as defined herein,is sold or offered for sale, 4 25 at retail, or to the final or ultimate consumer. 4 265.15. "Wholesale dealer"shall mean and include anymeans 4 27 a person,firm, partnership, association, or corporation,4 28 other than a retaildealers as defined in subsection 3 of this4 29section, who sells, keeps, or holds, for sale, or purchase4 30 dealer who provides motor vehicle fuel forthe purpose ofsale 4 31 within this state, any motor vehicle fuel. 4 32 16. "Unoxygenated gasoline" means gasoline other than 4 33 oxygenated gasoline. 4 34 Sec. 5. Section 214A.2, subsection 1, Code 1999, is 4 35 amended to read as follows: 5 1 1. a. Thesecretarydepartment shall adopt rules pursuant 5 2 to chapter 17A for carrying out this chapter. The rulesmay5 3 shall include, but are not limited to, establishing 5 4 specifications relating to motor vehicle fuel or oxygenate 5 5 octane enhancers. 5 6 b. In the interest of uniformity, thesecretarydepartment 5 7 shall adopt rules, by reference or otherwise, to establish 5 8 specifications relating to tests and standards for motor 5 9 vehicle fuel or oxygenate octane enhancers, established. The 5 10 specifications shall be based on those established by the 5 11 American society for testing and materials (A.S.T.M.), unless 5 12 thesecretarydepartment determines that those specifications 5 13 are inconsistent with this chapter or are not appropriate to 5 14 the conditions which exist in this state. 5 15 c. The department shall not use Reid vapor pressure tests 5 16 more frequently to test oxygenated gasoline than customarily 5 17 required to test unoxygenated gasoline. 5 18 Sec. 6. Section 214A.2, Code 1999, is amended by adding 5 19 the following new subsection: 5 20 NEW SUBSECTION. 1A. An oxygenated gasoline must contain 5 21 at least three and five-tenths percent oxygen by weight. 5 22 Sec. 7. Section 214A.2A, Code 1999, is amended to read as 5 23 follows: 5 24 214A.2A KEROSENELABELINGAND LOW GRAVITY PETROLEUM 5 25 PRODUCTS. 5 26 1. Except as provided in subsection 2, products commonly 5 27 known as kerosene and distillate or petroleum products of 5 28 lower gravity (Baume scale), when not used to propel a motor 5 29 vehicle or for compounding or combining with a motor vehicle 5 30 fuel, are exempt from this chapter. 5 31 2. Fuel which is sold or is kept, offered, or exposed for 5 32 sale as kerosene shall be labeled as kerosene. The label 5 33 shall include the word "kerosene" and a designation as either 5 34 "K1" or "K2", and shall indicate that the kerosene is in 5 35 compliance with the standard specification adopted by the 6 1 A.S.T.M. in specification D-3699 (1982). 6 2 Sec. 8. Section 214A.16, Code 1999, is amended to read as 6 3 follows: 6 4 214A.16 NOTICEOF BLENDED FUEL – DECALON MOTOR VEHICLE 6 5 FUEL PUMPS. 6 6 1.All motor vehicle fuel kept, offered, or exposed for6 7sale, or sold at retail containing over one percent ethanol,6 8methanol, or any combination of oxygenate octane enhancers6 9shall be identified as "with" either "ethanol", "methanol",6 10"ethanol/methanol", or similar wording onA retail dealer 6 11 shall place a decal on a motor vehicle fuel pump that 6 12 dispenses motor vehicle fuel as required in this section. The 6 13 decal shall identify the motor vehicle fuel as follows: 6 14 a. If the motor vehicle fuel is unoxygenated gasoline, the 6 15 decal shall state the following: "Nonoxygenated gasoline only 6 16 for use in antique vehicles, off-road vehicles, motorcycles, 6 17 watercraft, or small engines." 6 18 b.AllIf the motor vehicle fuel is diesel fuelkept,6 19offered, or exposed for sale, or sold at retailcontaining 6 20overmore than one percent soybean oil by volume the decal 6 21 shallbe identifiedidentify the diesel fuel as "with 6 22 soydiesel" or similar wording on a decal. 6 23 2. The design and location of the decals shall be 6 24 prescribed by rules adopted by the department. The department 6 25 shall adopt the rules to be effective by January 1,19952001. 6 26 A decal identifying arenewablediesel fuel containing more 6 27 than one percent soybean oil by volume shall be consistent 6 28 with standards adopted pursuant to section 159A.6.Until the6 29department establishes standards for decals, the wording shall6 30be on a white adhesive decal with black letters at least one-6 31half inch high and at least one-quarter inch wide placed6 32between thirty and forty inches above the driveway level on6 33the front sides of any container or pump from which the motor6 34fuel is sold.The department may approve an application to 6 35 place a decal in a special location on a pump or container or 7 1 use a decal with special lettering or colors, if the decal 7 2 appears clear and conspicuous to the consumer. The 7 3 application shall be made in writing pursuant to procedures 7 4 adopted by the department. Designs for a decal identifying a 7 5 renewable fuel shall be consistent with standards adopted 7 6 pursuant to section 159A.6. 7 7 Sec. 9. Section 214A.4, Code 1999, is amended to read as 7 8 follows: 7 9 214A.4 INTRASTATE SHIPMENTS. 7 10 Awholesaledealeror retail dealershall not receive or 7 11 sell or hold for sale, within this state,anymotor vehicle 7 12 fuel or an oxygenate octane enhancerfor which specifications7 13are prescribed in this chapter, unlesstheall of the 7 14 following apply: 7 15 1. The motor vehicle fuel is subject to specifications 7 16 required in this chapter, other than standards relating to the 7 17 oxygen content of oxygenated gasoline as provided pursuant to 7 18 section 214A.2A. 7 19 2. The dealerfirst securesreceives from the refiner or 7 20 producer of the motor vehicle fuel or oxygenate octane 7 21 enhancer, a certified statement, verified by the oath ofby a 7 22competentchemist qualified according to requirements of the 7 23 department, who is employed by orrepresentingrepresents the 7 24 refiner or producer, showing. The statement shall certify 7 25 that thetrue standards and tests of themotor vehicle fuel or 7 26 oxygenate octane enhancer, obtained by the methods referred to7 27 satisfies specifications for the motor vehicle fuel or 7 28 oxygenate octane enhancer as required by the department 7 29 pursuant to section 214A.2. The statement shall be based on 7 30 tests and standards approved by the department as provided in 7 31 section 214A.2. Theverified tests are required andstatement 7 32 must accompany the bill of lading or shipping documents 7 33 representing the shipment of the motor vehicle fuel or 7 34 oxygenate octane enhancer into this state before the shipment 7 35 can be received and unloaded, and shall be included with any 8 1 cargo documents required pursuant to section 452A.12. 8 2 Sec. 10. NEW SECTION. 214A.21 GASOLINE REQUIREMENTS. 8 3 1. Except as provided in this section, a person shall not 8 4 offer for sale gasoline other than oxygenated gasoline in this 8 5 state. 8 6 2. This section shall not apply to gasoline used to 8 7 operate any of the following: 8 8 a. An aircraft as defined in section 328.1. 8 9 b. A motor vehicle used exclusively for motor sports, 8 10 including a raceway, if the motor vehicle cannot operate on a 8 11 highway as provided in chapter 321 or rules adopted by the 8 12 state department of transportation. 8 13 3. A person may offer for sale unoxygenated gasoline only 8 14 as provided in this subsection. All unoxygenated gasoline 8 15 offered for sale in this state must be unleaded gasoline as 8 16 provided in section 214A.2. The unoxygenated gasoline shall 8 17 only be offered for sale for one of the following purposes: 8 18 a. The operation of a qualified motor vehicle or a small 8 19 engine. 8 20 b. The temporary storage of unoxygenated gasoline in a 8 21 small motor vehicle fuel container. The small motor vehicle 8 22 fuel container shall meet all of the following requirements: 8 23 (1) It shall comply with the standards set forth in 8 24 section 214A.15, or rules adopted by the department. 8 25 (2) It shall have a capacity of not more than six gallons. 8 26 c. A retail dealer shall only offer for sale unoxygenated 8 27 gasoline at a gasoline station. 8 28 Sec. 11. Section 452A.3, subsection 2, Code 1999, is 8 29 amended to read as follows: 8 30 2.a.For the privilege of operating aircraft in this 8 31 state an excise tax of eight cents per gallon is imposed on 8 32 the use of all aviation gasoline. 8 33b. For the privilege of operating motor vehicles in this8 34state, an excise tax of nineteen cents per gallon until June8 3530, 2007, is imposed upon the use of motor fuel containing at9 1least ten percent alcohol distilled from cereal grains grown9 2in the United States and used for any purpose except as9 3otherwise provided in this division.9 4 Sec. 12. Section 452A.12, Code 1999, is amended to read as 9 5 follows: 9 6 452A.12 LOADING AND DELIVERY EVIDENCE ON TRANSPORTATION 9 7 EQUIPMENT. 9 8 1. As used in this section, unless the context otherwise 9 9 requires: 9 10 a. "Cargo document" means a manifest or loading and 9 11 delivery evidence as provided in this section. 9 12 b. "Gasoline" means the same as defined in section 214A.1. 9 13 c. "Oxygenated gasoline" means the same as defined in 9 14 section 214A.1. 9 15 d. "Oxygenate octane enhancer" means the same as defined 9 16 in section 214A.1. 9 17 2. A cargo document shall describe any transportation of 9 18 motor fuel as required in this section. 9 19 2A. a. Aserially numbered manifestcargo document shall 9 20 be carried on every vehicle, except small tank wagons, while 9 21 in use in transportation service, on which shall be entered9 22the following. The cargo document shall be a serially 9 23 numbered manifest. The manifest shall include informationas9 24toabout the cargo of motor fuel or special fuel being moved 9 25 in the vehicle as required by the department, including all of 9 26 the following: 9 27 (1) The date and place of loading,and the placeto be9 28unloaded, theof unloading the cargo. 9 29 (2) The person for whomitthe cargo is to be delivered,9 30the. 9 31 (3) The nature and kind of product, thebeing delivered. 9 32 The manifest shall state whether the motor fuel is gasoline or 9 33 another type of motor fuel. 9 34 (4) The amount of product,and other information required9 35by the departmentincluding the number of gallons of motor 10 1 fuel being delivered. 10 2 (5) If the motor fuel is gasoline, the manifest shall 10 3 include provisions required in subsection 4. 10 4 b. The manifest for small tank wagons shall be retained at 10 5 the home office. The manifest covering each load transported, 10 6 upon consummation of the delivery, shall be completed by 10 7 showing the date and place of actual delivery and the person 10 8 to whom actually delivered and shall be kept as a permanent 10 9 record for a period of three years.However, theThe record 10 10 of the manifest of past cargoesneedis not required to be 10 11 carried on the conveyance but shall be preserved by the 10 12 carrier for inspection by the department. A carrier subject 10 13 to this subsection when distributing for a licensee may with 10 14 the approval of the department substitute the loading and 10 15 delivery evidence required in subsection2 forin lieu of the 10 16 manifest. 10 172.3. A person while transporting motor fuel or undyed 10 18 special fuel from a refinery or marine or pipeline terminal in 10 19 this state or from a point outside this state over the 10 20 highways of this state in service other than that under 10 21 subsection12A shall carry in the vehicle aloading invoice10 22 cargo document which shall be loading and delivery evidence 10 23 showing all of the following: 10 24 a. The name and address of the seller or consignor, the. 10 25 b. The date and place of loading, and the. 10 26 c. The kind and quantity of motor fuel or special fuel 10 27 loaded, together with invoices. The loading and delivery 10 28 evidence shall state whether the motor fuel is gasoline or 10 29 another type of motor fuel. 10 30 d. Invoices showing the kind and quantity of each delivery 10 31 and the name and address of each purchaser or consignee. If 10 32 the motor fuel is gasoline, the invoice shall state the number 10 33 of gallons of gasoline being delivered. The loading invoice 10 34 shall include provisions required in subsection 4. 10 35 4. a. Except as provided in paragraph "b", if the cargo 11 1 is gasoline, the cargo document shall identify the volume 11 2 percentage or gallons of oxygenate octane enhancers in the 11 3 gasoline, and the octane number for the gasoline as provided 11 4 in section 214A.2. The cargo document shall include a 11 5 statement printed in at least ten-point boldface type. The 11 6 statement shall provide as follows: 11 7 (1) If the motor fuel is oxygenated gasoline, the 11 8 statement shall provide: "This motor fuel is oxygenated 11 9 gasoline legal for sale in this state as provided by Iowa Code 11 10 chapter 214A." 11 11 (2) If the motor fuel is not oxygenated gasoline, the 11 12 statement shall provide: "This motor fuel is nonoxygenated 11 13 gasoline legal for restricted retail sale in this state as 11 14 provided in Iowa Code chapter 214A." 11 15 b. This subsection shall not apply to the transport of 11 16 gasoline between refineries, between terminals, or between a 11 17 refinery and a terminal. 11 18 Sec. 13. Section 455G.9, subsection 1, Code 1999, is 11 19 amended by adding the following new lettered paragraph: 11 20 NEW PARAGRAPH. j. Up to one hundred percent of the costs 11 21 necessary to reimburse the owner or operator for costs 11 22 associated with converting a fiberglass motor vehicle fuel 11 23 storage tank or storage tank piping used to transport 11 24 oxygenated gasoline from a fiberglass storage tank to a pump 11 25 as required pursuant to chapter 214A, pursuant to section 11 26 455G.23. However, the owner or operator shall not be 11 27 reimbursed more than ten thousand dollars for converting a 11 28 fiberglass storage tank or more than three thousand dollars 11 29 for converting storage tank piping. 11 30 Sec. 14. NEW SECTION. 455G.23 CONVERSION NECESSARY TO 11 31 STORE AND DISPENSE OXYGENATED GASOLINE. 11 32 1. As used in this section: 11 33 a. "Fiberglass storage tank" means a storage tank that is 11 34 fiberglass or fiberglass-lined when manufactured. 11 35 b. "Oxygenated gasoline" means oxygenated gasoline as 12 1 defined in section 214A.1. 12 2 c. "Storage tank" means a storage container that is a 12 3 fixture on the surface or underground on the premises of a 12 4 gasoline station as defined in section 214A.1 that is used to 12 5 store and dispense gasoline to customers on a retail basis. 12 6 d. "Storage tank equipment" means a storage tank or 12 7 storage tank piping. 12 8 e. "Storage tank piping" means any rigid or flexible 12 9 piping used to transport motor fuel from a storage tank to a 12 10 motor vehicle fuel pump as defined in section 214A.1. 12 11 2. The board shall establish a program to reimburse the 12 12 owner or operator of a site for costs necessary to convert a 12 13 fiberglass storage tank or storage tank piping for use in 12 14 storing or dispensing oxygenated gasoline as provided pursuant 12 15 to chapter 214A. The conversion may be the replacement of 12 16 storage tank equipment or modifications necessary for the 12 17 storage and dispensing of oxygenated gasoline. 12 18 3. In order to be eligible for reimbursement, all of the 12 19 following must apply: 12 20 a. The site must be located at a gasoline station as 12 21 defined in section 214A.1. 12 22 b. The site must comply with federal and state standards 12 23 governing new or upgraded storage tank equipment. 12 24 4. The owner or operator shall apply to the board in a 12 25 manner and according to procedures required by the board. The 12 26 application shall contain all information required by the 12 27 board and shall at least include all of the following: 12 28 a. The name of the owner or operator and the address of 12 29 the gasoline station. 12 30 b. A detailed description of the storage tank equipment, 12 31 including all of the following: 12 32 (1) The location of the storage tank equipment on the 12 33 premises of the gasoline station. 12 34 (2) The date that the storage tank equipment was installed 12 35 on the premises of the gasoline station. 13 1 (3) The model number of the storage tank equipment, if 13 2 available. 13 3 (4) A statement that the conversion necessary to store 13 4 oxygenated fuel in the fiberglass storage tank or dispense 13 5 oxygenated fuel using storage tank piping has not begun or 13 6 been completed since the date of installation. 13 7 c. One of the following: 13 8 (1) A statement certified by the manufacturer of the 13 9 storage tank equipment verifying that the storage tank 13 10 equipment is not warranted for the storage or dispensing of 13 11 oxygenated fuel. 13 12 (2) A letter signed by an agent or representative of two 13 13 property and casualty insurers of petroleum equipment 13 14 recognized by the board. Each letter must state that the 13 15 storage tank equipment is not insurable for the storage or 13 16 dispensing of oxygenated fuel under policies customarily 13 17 issued by the insurer covering storage tank equipment. 13 18 5. A site classified as a no further action site pursuant 13 19 to a certificate issued by the department under section 13 20 455B.474 shall retain its classification following 13 21 modifications necessary to store and dispense oxygenated 13 22 gasoline, and the owner operator shall not be required to 13 23 perform a new site assessment unless the site causes a clear, 13 24 present, and impending danger to the public health or the 13 25 environment. 13 26 Sec. 15. STUDY – ALTERNATIVE FUELS. 13 27 1. As used in this section, "alternative fuels" means 13 28 electricity, compressed natural gas, liquefied natural gas, 13 29 biodiesel fuels, gasoline containing a mixture of eighty-five 13 30 or more percent ethanol, and gasoline containing eighty-five 13 31 percent or more methanol. 13 32 2. The department of revenue and finance, in consultation 13 33 with the state department of transportation, shall conduct a 13 34 study regarding methods to tax alternative fuels, including 13 35 the amount of revenue raised from such methods, in order to 14 1 ensure that such fuels are taxed on the same basis as 14 2 conventional motor vehicle fuels. 14 3 3. The department of revenue and finance shall submit its 14 4 report to the general assembly not later than January 10, 14 5 2000. 14 6 Sec. 16. This Act is repealed July 1, 2007. The Code 14 7 editor is directed to recodify the Code provisions amended in 14 8 this Act, returning them to the form in which they appeared in 14 9 the 1999 Code. 14 10 Sec. 17. EFFECTIVE DATES. 14 11 1. Except as provided in subsection 2, this Act takes 14 12 effect on October 21, 2000. 14 13 2. a. Section 15.333, as amended by this Act, takes 14 14 effect on July 1, 1999. 14 15 b. Section 15 of this Act, regarding a study on alternate 14 16 fuel taxation, takes effect on July 1, 1999. 14 17 EXPLANATION 14 18 This bill provides for the establishment of a healthy 14 19 environmental and value-added energy initiative. 14 20 The bill includes a section describing the purposes of the 14 21 bill, including providing for protecting the public health, 14 22 preserving the state's natural environment, and encouraging 14 23 the manufacture of compatible value-added products. 14 24 The bill amends Code section 15.333, which provides for tax 14 25 credits for eligible businesses. The bill provides that if an 14 26 eligible business provides for the manufacturing of 14 27 agricultural commodities into value-added agricultural 14 28 products, the business may elect to fully transfer its 14 29 investment tax credit to another taxpayer of the state who is 14 30 a direct participant in the project. 14 31 The bill amends Code chapter 214A by prohibiting a person 14 32 from offering for sale gasoline other than oxygenated gasoline 14 33 on a retail basis. According to the bill, oxygenated gasoline 14 34 is gasoline with an oxygen content of at least three and five- 14 35 tenths percent by weight. The bill also establishes a number 15 1 of exceptions to this prohibition. The bill's requirement 15 2 does not apply to gasoline used to operate aircraft or motor 15 3 vehicles involved in motor sports events. The requirement 15 4 also does not apply to offering for sale unoxygenated gasoline 15 5 for certain limited purposes. In addition, the bill provides 15 6 that unoxygenated gasoline may be offered for sale for the 15 7 operation of a qualified motor vehicle or a small engine, or 15 8 the temporary storage of unoxygenated gasoline in a small 15 9 container. The bill requires that a decal must be placed on a 15 10 motor vehicle fuel pump stating the restricted use of the 15 11 gasoline. 15 12 The bill provides that the department shall not use Reid 15 13 vapor pressure tests more frequently to test oxygenated 15 14 gasoline than customarily required to test unoxygenated 15 15 gasoline. 15 16 Code section 214A.11 provides that any person violating the 15 17 provisions of Code chapter 214A is guilty of a simple 15 18 misdemeanor. 15 19 The bill repeals a provision contained in Code section 15 20 452A.2 that provides a one cent reduction in the excise tax on 15 21 gasoline that contains ethanol. 15 22 The bill also amends Code section 452A.12 requiring that 15 23 special information be contained on cargo documents such as 15 24 manifests that are associated with the transportation of motor 15 25 vehicle fuel, including the type of motor vehicle fuel being 15 26 transported, the volume percentage or gallons of oxygenate 15 27 octane enhancers contained in the gasoline, and a notice 15 28 identifying any legal requirements or restrictions upon 15 29 offering gasoline for sale. 15 30 The bill amends Code chapter 455G by requiring the Iowa 15 31 comprehensive petroleum underground storage tank fund board to 15 32 establish a program to reimburse the owner or operator of a 15 33 site for costs necessary to store and dispense oxygenated 15 34 gasoline from storage tanks or tank piping. Moneys for 15 35 reimbursement derive from the remedial account of the Iowa 16 1 comprehensive petroleum underground storage tank fund. The 16 2 bill provides that a site classified as a no further action 16 3 site pursuant to a certificate issued by the department under 16 4 Code section 455B.474 shall retain its classification 16 5 following the replacement or modifications necessary to store 16 6 and dispense oxygenated gasoline, unless the site causes a 16 7 clear, present, and impending danger to the public health or 16 8 the environment. 16 9 Finally, the bill requires the department of revenue and 16 10 finance, in consultation with the state department of 16 11 transportation, to conduct a study regarding methods to tax 16 12 alternative fuels, including the amount of revenue raised from 16 13 such methods. The department of revenue and finance must 16 14 submit a report, including recommendations, to the general 16 15 assembly not later than January 10, 2000. 16 16 Generally, provisions in the bill become effective October 16 17 21, 2000. Provisions of the bill sunset on July 1, 2007. 16 18 LSB 1725SV 78 16 19 da/cf/24
Text: SF00399 Text: SF00401 Text: SF00400 - SF00499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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