Amend the Senate amendment, H-1454, to House File 640, as amended, passed, and reprinted by the House, as follows:
   1.  Page 7, by striking lines 33 through 46 and inserting: 
   <Sec. ___.  Section 312.2, Code 2013, is amended by adding the following new subsection:
   NEW SUBSECTION.  18.  a.  The treasurer of state, before making the allotments provided for in this section, shall credit monthly from the road use tax fund to the TIME-21 fund created in section 312A.2 the revenue accruing to the road use tax fund from the excise tax on motor fuel and special fuel for motor vehicles in the amount equal to the revenues collected as follows:
   (1)  For the period beginning July 1, 2013, and ending June 30, 2014, the following amounts:
   (a)  The amount of excise tax collected under section 452A.3, subsection 1, paragraph “b”, from three cents per gallon.
   (b)  The amount of excise tax collected under section 452A.3, subsection 3, paragraph “b”, subparagraph (1), from three cents per gallon.
   (2)  For the period beginning July 1, 2014, and ending December 31, 2014, the following amounts:
   (a)  The amount of excise tax collected under section 452A.3, subsection 1, paragraph “c”, from six cents per gallon.
   (b)  The amount of excise tax collected under section 452A.3, subsection 3, paragraph “b”, subparagraph (2), from six cents per gallon.
   (3)  Beginning January 1, 2015, the following amounts:
   (a)  The amount of excise tax collected under section 452A.3, subsection 1, paragraph “d”, or section 452A.3, subsection 1A, from ten cents per gallon.
   (b)  The amount of excise tax collected under section 452A.3, subsection 3, paragraph “b”, subparagraph (3), from ten cents per gallon.
   b.  This subsection is repealed June 30, 2028.
   Sec. ___.  Section 452A.3, subsections 1 and 1A, Code 2013, are amended to read as follows:
   1.  Except as otherwise provided in this section and in this division, until June 30, 2013 2023, this subsection shall apply to the excise tax imposed on each gallon of motor fuel used for any purpose for the privilege of operating motor vehicles in this state.
   a.  The rate of the excise tax shall be based on the number of gallons of ethanol blended gasoline that is distributed in this state as expressed as a percentage of the number of gallons of motor fuel distributed in this state, which is referred to as the distribution percentage. For purposes of this subsection, only ethanol blended gasoline and nonblended gasoline, not including aviation gasoline, shall be used in determining the percentage basis for the excise tax. The department shall determine the percentage basis for each determination period beginning January 1 and ending December 31. The rate for the excise tax shall apply for the period beginning July 1 and ending June 30 following the end of the determination period.
   b.  The For the period beginning July 1, 2013, and ending June 30, 2014, the rate for the excise tax shall be as follows:
   (1)  If the distribution percentage is not greater than fifty percent, the rate shall be nineteen twenty-two cents for ethanol blended gasoline and twenty twenty-three cents for motor fuel other than ethanol blended gasoline.
   (2)  If the distribution percentage is greater than fifty percent but not greater than fifty-five percent, the rate shall be nineteen twenty-two cents for ethanol blended gasoline and twenty twenty-three and one-tenth cents for motor fuel other than ethanol blended gasoline.
   (3)  If the distribution percentage is greater than fifty-five percent but not greater than sixty percent, the rate shall be nineteen twenty-two cents for ethanol blended gasoline and twenty twenty-three and three-tenths cents for motor fuel other than ethanol blended gasoline.
   (4)  If the distribution percentage is greater than sixty percent but not greater than sixty-five percent, the rate shall be nineteen twenty-two cents for ethanol blended gasoline and twenty twenty-three and five-tenths cents for motor fuel other than ethanol blended gasoline.
   (5)  If the distribution percentage is greater than sixty-five percent but not greater than seventy percent, the rate shall be nineteen twenty-two cents for ethanol blended gasoline and twenty twenty-three and seven-tenths cents for motor fuel other than ethanol blended gasoline.
   (6)  If the distribution percentage is greater than seventy percent but not greater than seventy-five percent, the rate shall be nineteen twenty-two cents for ethanol blended gasoline and twenty-one twenty-four cents for motor fuel other than ethanol blended gasoline.
   (7)  If the distribution percentage is greater than seventy-five percent but not greater than eighty percent, the rate shall be nineteen twenty-two and three-tenths cents for ethanol blended gasoline and twenty twenty-three and eight-tenths cents for motor fuel other than ethanol blended gasoline.
   (8)  If the distribution percentage is greater than eighty percent but not greater than eighty-five percent, the rate shall be nineteen twenty-two and five-tenths cents for ethanol blended gasoline and twenty twenty-three and seven-tenths cents for motor fuel other than ethanol blended gasoline.
   (9)  If the distribution percentage is greater than eighty-five percent but not greater than ninety percent, the rate shall be nineteen twenty-two and seven-tenths cents for ethanol blended gasoline and twenty twenty-three and four-tenths cents for motor fuel other than ethanol blended gasoline.
   (10)  If the distribution percentage is greater than ninety percent but not greater than ninety-five percent, the rate shall be nineteen twenty-two and nine-tenths cents for ethanol blended gasoline and twenty twenty-three and one-tenth cents for motor fuel other than ethanol blended gasoline.
   (11)  If the distribution percentage is greater than ninety-five percent, the rate shall be twenty twenty-three cents for ethanol blended gasoline and twenty twenty-three cents for motor fuel other than ethanol blended gasoline.
   c.  For the period beginning July 1, 2014, and ending December 31, 2014, the rate for the excise tax shall be as follows:
   (1)  If the distribution percentage is not greater than fifty percent, the rate shall be twenty-five cents for ethanol blended gasoline and twenty-six cents for motor fuel other than ethanol blended gasoline.
   (2)  If the distribution percentage is greater than fifty percent but not greater than fifty-five percent, the rate shall be twenty-five cents for ethanol blended gasoline and twenty-six and one-tenth cents for motor fuel other than ethanol blended gasoline.
   (3)  If the distribution percentage is greater than fifty-five percent but not greater than sixty percent, the rate shall be twenty-five cents for ethanol blended gasoline and twenty-six and three-tenths cents for motor fuel other than ethanol blended gasoline.
   (4)  If the distribution percentage is greater than sixty percent but not greater than sixty-five percent, the rate shall be twenty-five cents for ethanol blended gasoline and twenty-six and five-tenths cents for motor fuel other than ethanol blended gasoline.
   (5)  If the distribution percentage is greater than sixty-five percent but not greater than seventy percent, the rate shall be twenty-five cents for ethanol blended gasoline and twenty-six and seven-tenths cents for motor fuel other than ethanol blended gasoline.
   (6)  If the distribution percentage is greater than seventy percent but not greater than seventy-five percent, the rate shall be twenty-five cents for ethanol blended gasoline and twenty-seven cents for motor fuel other than ethanol blended gasoline.
   (7)  If the distribution percentage is greater than seventy-five percent but not greater than eighty percent, the rate shall be twenty-five and three-tenths cents for ethanol blended gasoline and twenty-six and eight-tenths cents for motor fuel other than ethanol blended gasoline.
   (8)  If the distribution percentage is greater than eighty percent but not greater than eighty-five percent, the rate shall be twenty-five and five-tenths cents for ethanol blended gasoline and twenty-six and seven-tenths cents for motor fuel other than ethanol blended gasoline.
   (9)  If the distribution percentage is greater than eighty-five percent but not greater than ninety percent, the rate shall be twenty-five and seven-tenths cents for ethanol blended gasoline and twenty-six and four-tenths cents for motor fuel other than ethanol blended gasoline.
   (10)  If the distribution percentage is greater than ninety percent but not greater than ninety-five percent, the rate shall be twenty-five and nine-tenths cents for ethanol blended gasoline and twenty-six and one-tenth cents for motor fuel other than ethanol blended gasoline.
   (11)  If the distribution percentage is greater than ninety-five percent, the rate shall be twenty-six cents for ethanol blended gasoline and twenty-six cents for motor fuel other than ethanol blended gasoline.
   d.  For the period beginning January 1, 2015, and ending June 30, 2023, the rate for the excise tax shall be as follows:
   (1)  If the distribution percentage is not greater than fifty percent, the rate shall be twenty-nine cents for ethanol blended gasoline and thirty cents for motor fuel other than ethanol blended gasoline.
   (2)  If the distribution percentage is greater than fifty percent but not greater than fifty-five percent, the rate shall be twenty-nine cents for ethanol blended gasoline and thirty and one-tenth cents for motor fuel other than ethanol blended gasoline.
   (3)  If the distribution percentage is greater than fifty-five percent but not greater than sixty percent, the rate shall be twenty-nine cents for ethanol blended gasoline and thirty and three-tenths cents for motor fuel other than ethanol blended gasoline.
   (4)  If the distribution percentage is greater than sixty percent but not greater than sixty-five percent, the rate shall be twenty-nine cents for ethanol blended gasoline and thirty and five-tenths cents for motor fuel other than ethanol blended gasoline.
   (5)  If the distribution percentage is greater than sixty-five percent but not greater than seventy percent, the rate shall be twenty-nine cents for ethanol blended gasoline and thirty and seven-tenths cents for motor fuel other than ethanol blended gasoline.
   (6)  If the distribution percentage is greater than seventy percent but not greater than seventy-five percent, the rate shall be twenty-nine cents for ethanol blended gasoline and thirty-one cents for motor fuel other than ethanol blended gasoline.
   (7)  If the distribution percentage is greater than seventy-five percent but not greater than eighty percent, the rate shall be twenty-nine and three-tenths cents for ethanol blended gasoline and thirty and eight-tenths cents for motor fuel other than ethanol blended gasoline.
   (8)  If the distribution percentage is greater than eighty percent but not greater than eighty-five percent, the rate shall be twenty-nine and five-tenths cents for ethanol blended gasoline and thirty and seven-tenths cents for motor fuel other than ethanol blended gasoline.
   (9)  If the distribution percentage is greater than eighty-five percent but not greater than ninety percent, the rate shall be twenty-nine and seven-tenths cents for ethanol blended gasoline and thirty and four-tenths cents for motor fuel other than ethanol blended gasoline.
   (10)  If the distribution percentage is greater than ninety percent but not greater than ninety-five percent, the rate shall be twenty-nine and nine-tenths cents for ethanol blended gasoline and thirty and one-tenth cents for motor fuel other than ethanol blended gasoline.
   (11)  If the distribution percentage is greater than ninety-five percent, the rate shall be thirty cents for ethanol blended gasoline and thirty cents for motor fuel other than ethanol blended gasoline.
   1A.  Except as otherwise provided in this section and in this division, after June 30, 2013 2023, an excise tax of twenty thirty cents is imposed on each gallon of motor fuel used for any purpose for the privilege of operating motor vehicles in this state.
   Sec. ___.  Section 452A.3, subsection 3, Code 2013, is amended to read as follows:
   3.  a.  For the privilege of operating motor vehicles or aircraft in this state, there is imposed an excise tax on the use of special fuel in a motor vehicle or aircraft. The
   b.  (1)  For the period beginning July 1, 2013, and ending June 30, 2014, the tax rate on special fuel for diesel engines of motor vehicles other than biodiesel blended fuel classified as B-10 or higher is twenty-two twenty-five and one-half cents per gallon.
   (2)  For the period beginning July 1, 2014, and ending December 31, 2014, the tax rate on special fuel for diesel engines of motor vehicles other than biodiesel blended fuel classified as B-10 or higher is twenty-eight and one-half cents per gallon.
   (3)  After December 31, 2014, the tax rate on special fuel for diesel engines of motor vehicles other than biodiesel blended fuel classified as B-10 or higher is thirty-two and one-half cents per gallon.
   (4)  The tax rate on biodiesel blended fuel classified as B-10 or higher for diesel engines of motor vehicles is twenty-two and one-half cents per gallon.
   (5)  The rate of tax on special fuel for aircraft is three cents per gallon.
   (6)  On all other special fuel, unless otherwise specified in this section, the per gallon rate is the same as the motor fuel tax.
   c.  Indelible dye meeting United States environmental protection agency and internal revenue service regulations must be added to fuel before or upon withdrawal at a terminal or refinery rack for that fuel to be exempt from tax and the dyed fuel may be used only for an exempt purpose.
   Sec. ___.  APPLICABILITY —— INVENTORY TAX.  Notwithstanding section 452A.85, persons who have title to motor fuel, ethanol blended gasoline, undyed special fuel, compressed natural gas, or liquefied petroleum gas in storage and held for sale on the effective date of an increase in the rate of excise tax imposed on motor fuel, ethanol blended gasoline, or special fuel pursuant to this division of this Act shall not be subject to an inventory tax on the gallonage in storage as provided in section 452A.85 as a result of the tax increases provided in this division of this Act.>
   2.  Page 8, after line 1 by inserting: 
   <___.  Title page, line 7, by striking <extending the period for determining the rates>
   ___.  Title page, by striking lines 8 and 9 and inserting <relating to the rate of excise taxes on motor fuel and certain special fuel used in motor vehicles and providing for the use of certain revenues resulting from the excise taxes, including>>
   3.  By renumbering as necessary.

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BYRNES of Mitchell