Senate File 2284 S-5053 Amend Senate File 2284 as follows: 1 1. Page 1, after line 8 by inserting: 2 < Sec. ___. Section 214.1, subsection 1, Code 2014, 3 is amended to read as follows: 4 1. “Biodiesel” , “biodiesel fuel” , “biofuel” , “diesel 5 fuel” , “E-85 gasoline” , “ethanol” , “gasoline” , “motor 6 fuel” , “retail dealer” , “retail motor fuel site” , and 7 “wholesale dealer” mean the same as defined in section 8 214A.1 . > 9 2. Page 1, by striking lines 11 through 34 and 10 inserting: 11 < 1. A retail dealer operating a retail motor fuel 12 site shall comply with the applicable requirements of 13 the Americans with Disabilities Act of 1990, to the 14 extent required in that Act. 15 2. a. A retail dealer operating a retail motor 16 fuel site shall offer refueling assistance upon the 17 request of a customer who is an individual with a 18 disability, if any of the following applies: 19 (1) The retail dealer is required to comply with 20 the provisions of subsection 1. 21 (2) On or after the effective date of this Act, the 22 retail dealer modifies or replaces a structure that is 23 part of the retail motor fuel site, including but not 24 limited to the exterior or interior of any building, 25 a motor fuel pump, or a motor fuel storage tank. A 26 modification does not include a cosmetic improvement 27 or minor repair. 28 b. A retail dealer shall provide refueling 29 assistance under paragraph “a” by doing all of the 30 following: 31 (1) Displaying two signs indicating that the retail 32 motor fuel site offers refueling assistance consistent 33 with the Americans with Disabilities Act of 1990 and 34 this section. 35 (a) The first sign shall bear the international 36 symbol of accessibility and be posted in a conspicuous 37 place that notifies the traveling public that the 38 retail motor fuel site offers refueling assistance to 39 individuals with disabilities. The sign shall be at 40 least eighteen inches in width and twenty-four inches 41 in height. 42 (b) The second sign shall notify customers of 43 the hours that refueling assistance is available. 44 The second sign shall be posted near a motor fuel 45 pump where a call button is located as provided in 46 subparagraph (2) and be easily readable by customers. 47 The sign shall be nine inches in width and nine inches 48 in height. 49 (2) Installing and maintaining at least one large 50 -1- SF2284.3222 (3) 85 da/nh 1/ 3 #1. #2.

call button that is accessible by a customer who may 1 request refueling assistance during the hours posted. 2 (a) A call button shall be located near each 3 motor fuel pump that dispenses a type of motor fuel 4 classified as diesel fuel, gasoline, or E-85 gasoline. 5 However, a call button is not required to be located 6 near a motor fuel pump that dispenses a type of motor 7 fuel if the call button is also near a motor fuel pump 8 that dispenses another type of motor fuel. A call 9 button shall be located within the reach of a customer 10 who is inside a motor vehicle and capable of being 11 operated by a customer with a closed hand. 12 (b) A call button when activated must emit a 13 recognizable sound inside a structure where an employee 14 is regularly on duty. 15 c. Notwithstanding paragraphs “a” and “b” , a retail 16 dealer is not required to provide refueling assistance 17 as follows: 18 (1) If the retail motor fuel site is a tank wagon. 19 (2) If the retail motor fuel site has two or fewer 20 licensed motor fuel pumps. 21 (3) At any time that the retail motor fuel site is 22 operating on a remote control basis with fewer than two 23 employees on duty at the retail motor fuel site. > 24 3. Page 2, after line 29 by inserting: 25 < Sec. ___. NEW SECTION . 422.11K Accessibility of 26 motor fuel pumps tax credit. 27 1. The taxes imposed in this division, less the 28 credits allowed under section 422.12, shall be reduced 29 by an accessibility of motor fuel pumps tax credit. 30 2. The taxpayer must qualify as all of the 31 following: 32 a. A retail dealer who sells and dispenses motor 33 fuel through a motor fuel pump located at the retail 34 dealer’s permanent retail motor fuel site operating in 35 compliance with chapter 214. 36 b. An eligible small business as defined in 26 37 U.S.C. §44. 38 3. a. A taxpayer may claim a tax credit for 39 providing refueling assistance to customers as provided 40 in section 214.12. 41 b. This section does not require that a taxpayer be 42 eligible to claim a tax credit under 26 U.S.C. §44 or 43 actually claim a tax credit under that section. 44 c. A taxpayer may claim a tax credit as provided 45 in this section regardless of whether the taxpayer is 46 required to provide refueling assistance under section 47 214.12. 48 4. The taxpayer must file a claim for a tax credit 49 and any required supporting documentation in a form and 50 -2- SF2284.3222 (3) 85 da/nh 2/ 3 #3.

manner prescribed by the department. 1 5. The amount of a tax credit under this section 2 shall not exceed actual and necessary expenditures 3 incurred by a retail dealer in providing refueling 4 assistance to customers at a retail motor fuel site 5 as provided in section 214.12. The expenditures must 6 directly relate to preparing or displaying signs and 7 installing at least one call button as provided in that 8 section. 9 6. The amount of a tax credit shall not exceed five 10 hundred dollars for each retail motor fuel site where 11 the retail dealer sells and dispenses motor fuel and 12 where the retail dealer provides refueling assistance 13 as provided in subsection 5. 14 7. If a tax credit is allowed, the amount of the 15 tax credit claimed shall not be deductible under any 16 other provision of law in determining taxable income 17 for state tax purposes. 18 8. a. A tax credit in excess of the taxpayer’s 19 liability for the tax year is not refundable but may be 20 credited to the tax liability for the following five 21 years or until depleted, whichever is earlier. 22 b. A tax credit shall not be carried back to a tax 23 year prior to the tax year in which the taxpayer claims 24 the tax credit. 25 Sec. ___. Section 422.33, Code 2014, is amended by 26 adding the following new subsection: 27 NEW SUBSECTION . 11. The taxes imposed under this 28 division shall be reduced by an accessibility of motor 29 fuel pumps tax credit. The taxpayer may claim the tax 30 credit according to the same requirements, for the same 31 amount, and calculated in the same manner, as provided 32 in section 422.11K. > 33 4. By striking page 2, line 34, through page 3, 34 line 1, and inserting < subsection 2 requiring that 35 signs and one or more call buttons be located at a 36 retail motor fuel site take effect January 1, 2015. 37 Sec. ___. APPLICABILITY. The sections of this Act 38 enacting section 422.11K and section 422.33, subsection 39 11, apply to tax years beginning on or after January 40 1, 2015. > 41 5. Title page, by striking lines 4 and 5 and 42 inserting < department of agriculture and land 43 stewardship, providing for a tax credit, and including 44 effective and applicability date provisions. > 45 6. By renumbering as necessary. 46 ______________________________ RITA HART -3- SF2284.3222 (3) 85 da/nh 3/ 3 #4. #5. #6.