Text: S03196 Text: S03198 Text: S03100 - S03199 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend Senate File 369 as follows: 1 2 #1. By striking everything after the enacting 1 3 clause and inserting the following: 1 4 "Section 1. Section 214A.1, Code 2003, is amended 1 5 to read as follows: 1 6 214A.1 DEFINITIONS. 1 7 The following definitions shall apply to the 1 8 various terms used in this chapter: 1 9 1. "A.S.T.M." means the American society for 1 10 testing and materials. 1 112. "Motor vehicle fuel" means a substance or1 12combination of substances which is intended to be or1 13is capable of being used for the purpose of propelling1 14or running by combustion any internal combustion1 15engine and is kept for sale or sold for that purpose.1 16The products commonly known as kerosene and distillate1 17or petroleum products of lower gravity (Baume scale),1 18when not used to propel a motor vehicle or for1 19compounding or combining with a motor vehicle fuel,1 20are exempt from this chapter except as provided in1 21section 214A.2A.1 22 2. "Ethanol blended gasoline" means gasoline 1 23 containing at least ten percent alcohol distilled from 1 24 cereal grains. 1 25 3. "Motor vehicle" means a self-propelled vehicle 1 26 that operates using gasoline, including but not 1 27 limited to any of the following: 1 28 a. An automobile as defined in section 321.1. 1 29 b. A motor truck as defined in section 321.1. 1 30 c. A motor bus as used in section 452A.57. 1 31 d. A motorcycle as defined in section 321.1. 1 32 e. Watercraft as defined in section 462A.2. 1 33 f. An off-road vehicle which is a snowmobile or an 1 34 all-terrain vehicle as defined in section 321G.1. 1 35 4. "Motor vehicle fuel" means the same as defined 1 36 in section 214.1. 1 37 5. "Motor vehicle fuel pump" or "pump" means a 1 38 stationary pump located at a service station which is 1 39 used for measuring and dispensing motor vehicle fuel 1 40 and which is required to be licensed by the department 1 41 pursuant to chapter 214. 1 423.6. "Motor vehicle fuel storage tank" means an 1 43 aboveground or belowground container that is a 1 44 fixture, used to keep an accumulation of motor vehicle 1 45 fuel. 1 464.7. "MTBE" means methyl tertiary butyl ether. 1 475.8. "Oxygenate octane enhancer" means oxygen- 1 48 containing compounds, including but not limited to 1 49 alcohols, ethers, or ethanol. 1 506.9. "Retail dealer"shall mean and include any2 1person, firm, partnership, association, or corporation2 2who operates, maintains, or conducts, either in2 3person, or by any agent, employee, or servant, any2 4place of business, filling station, pump station, or2 5tank wagon, from which any motor vehicle fuel, as2 6defined herein, is sold or offered for sale, at2 7retail, or to the final or ultimate consumer.means a 2 8 person who operates, maintains, or conducts a service 2 9 station, either in person, or by any agent or an 2 10 employee. 2 117.10. "Sell" means to sell or to offer for sale. 2 12 11. "Service station" means the location of a for- 2 13 profit or nonprofit business in this state where motor 2 14 vehicle fuel is sold or offered for sale on a retail 2 15 basis. 2 168.12. "Wholesale dealer"shall mean and include2 17any person, firm, partnership, association, or2 18corporation, other than retail dealers as defined in2 19subsection 3 of this section, who sells, keeps, or2 20holds, for sale, or purchase for the purpose of sale2 21within this state, anymeans a person, other than a 2 22 retail dealer, who provides motor vehicle fuel for 2 23 sale within this state. 2 24 Sec. 2. Section 214A.2, subsection 1, Code 2003, 2 25 is amended to read as follows: 2 26 1. a. Thesecretarydepartment shall adopt rules 2 27 pursuant to chapter 17A for carrying out this chapter. 2 28 The rules may include, but are not limited to, 2 29 specifications relating to motor vehicle fuel or 2 30 oxygenate octane enhancers, including ethanol blended 2 31 gasoline. 2 32 b. In the interest of uniformity, thesecretary2 33 department shall adopt by reference or otherwise 2 34 specifications relating to tests and standards for 2 35 motor vehicle fuel or oxygenate octane enhancers,. 2 36 The specifications shall be based on those established 2 37 by the American society for testing and materials 2 38 (A.S.T.M.), unless thesecretarydepartment determines 2 39 those specifications are inconsistent with this 2 40 chapter or are not appropriate to the conditions which 2 41 exist in this state. 2 42 Sec. 3. Section 214A.2, subsection 3, Code 2003, 2 43 is amended to read as follows: 2 44 3. a. Gasoline with a mixture of less than ten 2 45 percent ethanol shall be known as high-emission 2 46 gasoline. 2 47 b. Gasoline with a mixture of ten percent or more 2 48 ethanol, but not more than thirteen percent, shall be 2 49 known as conventional blend ethanol. 2 50b.c. Gasoline with a mixture of more than 3 1 thirteen percent ethanol, but not more than twenty- 3 2 five percent ethanol, shall be known as high blend 3 3 ethanol. For purposes of chapters 323A, 422, and 3 4 452A, high blend ethanol shall be treated as 3 5 conventional blend ethanol. 3 6c.d. Gasolineshall not containwith a mixture of 3 7 seventy percent or morethan twenty-five percent3 8 ethanol shall be known as E-85 ethanol blended 3 9 gasoline. 3 10 Sec. 4. Section 214A.16, Code 2003, is amended to 3 11 read as follows: 3 12 214A.16 NOTICE TO PUBLIC OFBLENDED FUEL – DECAL3 13 TYPES OF MOTOR VEHICLE FUEL SOLD AT A PUMP. 3 14 1. If motor vehicle fuel containing a renewable 3 15 fuel is sold from a motor vehicle fuel pump, the pump 3 16 shall have affixed a decal identifying the name of the 3 17 renewable fuel. The decal may be different based on 3 18 the type of renewable fuel used. The design and 3 19 location of the decal shall be prescribed by rules 3 20 adopted by the department. A decal identifying a 3 21 renewable fuel shall be consistent with standards 3 22 adopted pursuant to section 159A.6. The department 3 23 may approve an application to place a decal in a 3 24 special location on a pump or container or use a decal 3 25 with special lettering or colors, if the decal appears 3 26 clear and conspicuous to the consumer. The 3 27 application shall be made in writing pursuant to 3 28 procedures adopted by the department. 3 29 2. If high-emission gasoline is sold from a motor 3 30 vehicle fuel pump, the pump shall have affixed a 3 31 label. The label shall identify the gasoline as high- 3 32 emission gasoline and provide notice that its use is 3 33 restricted under this chapter. The design and 3 34 location of the decal shall be prescribed by rules 3 35 adopted by the department. 3 36 Sec. 5. NEW SECTION. 214A.18A PROHIBITION – 3 37 HIGH-EMISSION GASOLINE. 3 38 On and after January 1, 2006, except as provided in 3 39 this section, a retail dealer shall not sell high- 3 40 emission gasoline, as described in section 214A.2, in 3 41 this state. 3 42 1. This section shall not apply to a retail dealer 3 43 that sells gasoline used to operate any of the 3 44 following: 3 45 a. An aircraft as defined in section 328.1. 3 46 b. A motor vehicle used exclusively for motor 3 47 sports, including on a raceway, if the motor vehicle 3 48 cannot operate on a highway as provided in chapter 321 3 49 or rules adopted by the state department of 3 50 transportation. 4 1 c. A motor vehicle operated by using diesel fuel. 4 2 2. A retail dealer may sell high-emission gasoline 4 3 if all of the following apply: 4 4 a. The high-emission gasoline is premium grade 4 5 unleaded gasoline as provided in section 214A.2. 4 6 b. The high-emission gasoline is sold exclusively 4 7 for the operation of one of the following: 4 8 (1) A motorcycle as defined in section 321.1. 4 9 (2) An antique vehicle registered under section 4 10 321.115. 4 11 (3) A snowmobile as defined in section 321G.1. 4 12 (4) An all-terrain vehicle as defined in section 4 13 321G.1. 4 14 (5) Watercraft as defined in section 462A.2. 4 15 (6) A small motor vehicle such as a lawnmower. 4 16 c. The retail dealer's service station does not 4 17 use more than one motor vehicle fuel pump to sell 4 18 high-emission gasoline at any one time. 4 19 d. The retail dealer does not sell more than six 4 20 gallons of high-emission gasoline at any one time to a 4 21 single customer. 4 22 Sec. 6. Section 422.11C, Code 2003, is amended by 4 23 adding the following new subsection: 4 24 NEW SUBSECTION. 6. This section is repealed on 4 25 January 1, 2006. 4 26 Sec. 7. NEW SECTION. 422.11H E-85 ETHANOL 4 27 BLENDED GASOLINE MOTOR VEHICLE PURCHASE TAX CREDIT. 4 28 1. As used in this section: 4 29 a. "E-85 ethanol blended gasoline" means E-85 4 30 ethanol blended gasoline that meets standards of the 4 31 department of agriculture and land stewardship 4 32 pursuant to section 214A.2. 4 33 b. "Motor vehicle" means the same as defined in 4 34 section 321.1. 4 35 2. The taxes imposed under this division, less the 4 36 credits allowed under sections 422.12 and 422.12B, 4 37 shall be reduced by the E-85 ethanol blended gasoline 4 38 motor vehicle purchase tax credit for the tax year in 4 39 which the taxpayer purchases a new or used motor 4 40 vehicle powered by using E-85 ethanol blended gasoline 4 41 from a retail seller of new or used motor vehicles. 4 42 The tax credit equals the lesser of one hundred 4 43 dollars or the amount paid by the taxpayer less any 4 44 discounts and trade-ins. 4 45 3. a. Any credit in excess of the tax liability 4 46 shall be refunded. In lieu of claiming a refund, a 4 47 taxpayer may elect to have the overpayment shown on 4 48 the taxpayer's final, completed return credited to the 4 49 tax liability for the following tax year. 4 50 b. Married taxpayers who have filed joint federal 5 1 returns electing to file separate returns or to file 5 2 separately on a combined return form must determine 5 3 the E-85 ethanol blended gasoline motor vehicle 5 4 purchase tax credit based upon their combined net 5 5 income and allocate the total credit amount to each 5 6 spouse in the proportion that each spouse's respective 5 7 net income bears to the total combined net income. 5 8 Nonresidents or part-year residents of Iowa must 5 9 determine their E-85 ethanol blended gasoline motor 5 10 vehicle purchase tax credit in the ratio of their 5 11 Iowa-source net income to their all-source net income. 5 12 Nonresidents or part-year residents who are married 5 13 and elect to file separate returns or to file 5 14 separately on a combined return form must allocate the 5 15 E-85 ethanol blended gasoline motor vehicle purchase 5 16 tax credit between the spouses in the ratio of each 5 17 spouse's Iowa-source net income to the combined Iowa- 5 18 source net income of the taxpayers. An individual may 5 19 claim the E-85 ethanol blended gasoline motor vehicle 5 20 purchase tax credit allowed a partnership, S 5 21 corporation, limited liability company, or estate or 5 22 trust electing to have the income taxed directly to 5 23 the individual. The amount claimed by the individual 5 24 shall be based upon the pro rata share of the 5 25 individual's earnings of the partnership, S 5 26 corporation, limited liability company, or estate or 5 27 trust. 5 28 4. This section is repealed on January 1, 2008. 5 29 Sec. 8. Section 422.33, subsection 11, Code 2003, 5 30 is amended by adding the following new paragraph: 5 31 NEW PARAGRAPH. e. This subsection is repealed on 5 32 January 1, 2006. 5 33 Sec. 9. Section 423.24, subsection 1, paragraph a, 5 34 Code 2003, is amended to read as follows: 5 35 a.Twenty-fiveUntil June 30, 2014, twenty-five 5 36 percent of all such revenue, up to a maximum of four 5 37 million two hundred fifty thousand dollars per 5 38 quarter, shall be deposited into and credited to the 5 39 Iowa comprehensive petroleum underground storage tank 5 40 fund created in section 455G.3, and the moneys so 5 41 deposited are a continuing appropriation for 5 42 expenditure under chapter 455G, and moneys so 5 43 appropriated shall not be used for other purposes. 5 44 Sec. 10. Section 452A.3, subsection 1, unnumbered 5 45 paragraph 1, Code 2003, is amended to read as follows: 5 46 Except as otherwise provided in this section and in 5 47 this division, untilJune 30, 2007December 31, 2006, 5 48 this subsection shall apply to the excise tax imposed 5 49 on each gallon of motor fuel used for any purpose for 5 50 the privilege of operating motor vehicles in this 6 1 state. 6 2 Sec. 11. Section 452A.3, subsection 1A, Code 2003, 6 3 is amended to read as follows: 6 4 1A. Except as otherwise provided in this section 6 5 and in this division, afterJune 30, 2007December 31, 6 6 2006, an excise tax of twenty cents is imposed on each 6 7 gallon of motor fuel used for any purpose for the 6 8 privilege of operating motor vehicles in this state. 6 9 Sec. 12. Section 455G.3, Code 2003, is amended by 6 10 adding the following new subsection: 6 11 NEW SUBSECTION. 6. a. There is appropriated from 6 12 the unassigned revenue fund administered by the Iowa 6 13 comprehensive petroleum underground storage tank fund 6 14 board to support the super ethanol storage tank 6 15 incentive program as provided in section 455G.23, one 6 16 hundred fifty thousand dollars for each fiscal year 6 17 for the fiscal period beginning on July 1, 2003, and 6 18 ending June 30, 2008. The board shall cooperate with 6 19 the department of natural resources in awarding moneys 6 20 under the program. 6 21 b. This subsection is repealed on July 1, 2008. 6 22 Sec. 13. Section 455G.8, subsection 2, Code 2003, 6 23 is amended to read as follows: 6 24 2. USE TAX.TheUntil June 30, 2014, revenues 6 25 derived from the use tax imposed under chapter 423. 6 26 The proceeds of the use tax under section 423.24, 6 27 subsection 1, paragraph "a", shall be allocated, 6 28 consistent with this chapter, among the fund's 6 29 accounts, for debt service and other fund expenses, 6 30 according to the fund budget, resolution, trust 6 31 agreement, or other instrument prepared or entered 6 32 into by the board or authority under direction of the 6 33 board. 6 34 Sec. 14. NEW SECTION. 455G.23 E-85 ETHANOL 6 35 BLENDED GASOLINE STORAGE TANK INCENTIVE PROGRAM. 6 36 1. As used in this section: 6 37 a. "E-85 ethanol blended gasoline" means E-85 6 38 ethanol blended gasoline that meets standards of the 6 39 department of agriculture and land stewardship 6 40 pursuant to section 214A.2. 6 41 b. "Motor vehicle fuel" means the same as defined 6 42 in section 214A.1. 6 43 c. "Motor vehicle fuel pump" or "pump" means the 6 44 same as defined in section 214.1. 6 45 d. "Motor vehicle fuel storage tank" or "tank" 6 46 means a container that is a fixture on a site, used to 6 47 keep an accumulation of motor vehicle fuel. 6 48 e. "Site" means the premises where a motor vehicle 6 49 fuel storage tank is located, if the tank is used to 6 50 serve a connecting motor vehicle fuel pump where motor 7 1 vehicle fuel is dispensed to customers on a retail 7 2 basis. 7 3 2. The board shall establish an E-85 ethanol 7 4 blended gasoline storage tank incentive program to 7 5 reimburse the owner or operator of a site for costs 7 6 necessary to install, replace, or convert an 7 7 aboveground motor vehicle fuel storage tank for use in 7 8 storing and dispensing E-85 ethanol blended gasoline. 7 9 An owner or operator shall not be reimbursed more than 7 10 seven thousand five hundred dollars for each tank that 7 11 is installed, replaced, or converted under the 7 12 program. In order to be eligible for reimbursement, 7 13 all of the following must apply: 7 14 a. The motor vehicle fuel storage tank must be 7 15 located at a site. 7 16 b. The site must comply with federal and state 7 17 standards governing new or upgraded motor vehicle fuel 7 18 storage tanks used to store and dispense motor vehicle 7 19 fuel, including E-85 ethanol blended gasoline. 7 20 c. The owner or operator of the site must apply to 7 21 the board in a manner and according to procedures 7 22 required by the board. The application must contain 7 23 all information required by the board and shall at 7 24 least include all of the following: 7 25 (1) The name of the owner or operator and the 7 26 address of the site. 7 27 (2) A detailed description of the motor vehicle 7 28 fuel storage tank to be installed, replaced, or 7 29 converted on the site, including but not limited to 7 30 the model number of the tank if available. 7 31 (3) A statement that the installation, 7 32 replacement, or conversion is necessary to store and 7 33 dispense E-85 ethanol blended gasoline. 7 34 3. A site classified as a no further action site 7 35 pursuant to a certificate issued by the department of 7 36 natural resources under section 455B.474 shall retain 7 37 its classification following modifications necessary 7 38 to store and dispense E-85 ethanol blended gasoline, 7 39 and the owner or operator shall not be required to 7 40 perform a new site assessment unless the site causes a 7 41 clear, present, and impending danger to the public 7 42 health or the environment. 7 43 4. This section is repealed on July 1, 2008. 7 44 Sec. 15. 2001 Iowa Acts, chapter 123, section 6, 7 45 subsection 2, is amended to read as follows: 7 46 2. The ethanol blended gasoline tax credits 7 47 provided in sections 422.11C and 422.33 applyto tax7 48yearsbeginningon or afterJanuary 1, 2002. 7 49 Notwithstanding the provisions in those sections 7 50 limiting the tax credits to taxpayers' tax years, the 8 1 amount of the initial tax credit under these sections 8 2 for each eligible service station shall be based on 8 3 the total number of gallons of ethanol blended 8 4 gasoline sold and dispensed through all metered pumps 8 5 located at the taxpayer's service station from January 8 6 1, 2002, until the beginning of the taxpayer's next 8 7 fiscal year. The department of revenue and finance 8 8 shall perform functions, prior to the beginning of8 9that tax year,necessary in order to implement the tax 8 10 credits. 8 11 Sec. 16. REFUNDS. Refunds of taxes, interest, or 8 12 penalties which arise from claims resulting from the 8 13 enactment of 2001 Iowa Acts, chapter 123, section 6, 8 14 subsection 2, as amended in this Act, for sales of 8 15 ethanol blended gasoline occurring between January 1, 8 16 2002, and the effective date of this Act, shall not be 8 17 allowed unless refund claims are filed prior to 8 18 October 1, 2003, notwithstanding any other provision 8 19 of law. 8 20 Sec. 17. RETROACTIVE APPLICATION – EFFECTIVE 8 21 DATE. 8 22 1. Section 422.11H as enacted in this Act takes 8 23 effect upon enactment and applies retroactively to tax 8 24 years beginning on or after January 1, 2003. 8 25 2. 2001 Iowa Acts, chapter 123, section 6, 8 26 subsection 2, as amended by this Act, being deemed of 8 27 immediate importance, takes effect upon enactment and 8 28 applies retroactively to January 1, 2002." 8 29 #2. Title page, line 1, by striking the words "E- 8 30 85 ethanol" and inserting the following: "ethanol 8 31 blended gasoline, providing for tax revenue, providing 8 32 for appropriations, and providing for applicability 8 33 and effective dates". 8 34 #3. By renumbering as necessary. 8 35 8 36 8 37 8 38 NEAL SCHUERER 8 39 HUBERT M. HOUSER 8 40 JOHN P. KIBBIE 8 41 SF 369.201 80 8 42 da/sh
Text: S03196 Text: S03198 Text: S03100 - S03199 Text: S Index Bills and Amendments: General Index Bill History: General Index
© 2003 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Tue Apr 15 02:30:38 CDT 2003
URL: /DOCS/GA/80GA/Legislation/S/03100/S03197/030414.html
jhf