House
File
351
H-1011
Amend
House
File
351
as
follows:
1
1.
Page
1,
before
line
1
by
inserting:
2
<
Section
1.
Section
310.3,
Code
2015,
is
amended
by
3
adding
the
following
new
subsection:
4
NEW
SUBSECTION
.
2A.
All
funds
received
pursuant
to
5
section
452A.83.
>
6
2.
Page
2,
before
line
18
by
inserting:
7
<
Sec.
___.
Section
331.429,
subsection
1,
paragraph
8
e,
Code
2015,
is
amended
to
read
as
follows:
9
e.
Other
moneys
dedicated
to
this
fund
by
law
,
10
including
but
not
limited
to
sections
306.15
,
309.52
,
11
311.23
,
311.29
,
and
313.28
,
and
452A.83
.
>
12
3.
Page
5,
line
23,
after
<
vehicles
>
by
inserting
13
<
,
other
than
fuel
used
in
unlicensed
vehicles,
14
stationary
engines,
implements
used
in
agricultural
15
production,
and
machinery
and
equipment
used
for
16
nonhighway
purposes,
>
17
4.
Page
5,
line
29,
after
<
vehicles
>
by
inserting
18
<
,
other
than
fuel
used
in
unlicensed
vehicles,
19
stationary
engines,
implements
used
in
agricultural
20
production,
and
machinery
and
equipment
used
for
21
nonhighway
purposes,
>
22
5.
Page
8,
after
line
8
by
inserting:
23
<
(03)
The
tax
rate
on
special
fuel
for
diesel
24
engines
of
motor
vehicles
used
in
unlicensed
vehicles,
25
stationary
engines,
implements
used
in
agricultural
26
production,
and
machinery
and
equipment
used
for
27
nonhighway
purposes
is
the
amount
determined
by
28
subtracting
twenty-two
and
one-half
cents
per
gallon
29
from
the
tax
rate
specified
for
special
fuel
for
diesel
30
engines
of
motor
vehicles
in
subparagraphs
(1)
and
(2),
31
as
applicable.
>
32
6.
Page
8,
after
line
27
by
inserting:
33
<
Sec.
___.
Section
452A.17,
subsection
1,
paragraph
34
a,
subparagraph
(4),
Code
2015,
is
amended
to
read
as
35
follows:
36
(4)
Fuel
,
other
than
special
fuel
for
diesel
37
engines
of
motor
vehicles,
used
in
unlicensed
vehicles,
38
stationary
engines,
implements
used
in
agricultural
39
production,
and
machinery
and
equipment
used
for
40
nonhighway
purposes.
41
Sec.
___.
Section
452A.79,
Code
2015,
is
amended
to
42
read
as
follows:
43
452A.79
Use
of
revenue.
44
Except
as
provided
in
sections
452A.79A
,
452A.82
,
45
452A.83,
and
452A.84
,
the
net
proceeds
of
the
excise
46
tax
on
the
diesel
special
fuel
and
the
excise
tax
47
on
motor
fuel
and
other
special
fuel,
and
penalties
48
collected
under
the
provision
of
this
chapter
,
shall
be
49
credited
to
the
road
use
tax
fund.
50
-1-
HF351.304
(3)
86
ns/sc
1/
2
#1.
#2.
#3.
#4.
#5.
#6.
Sec.
___.
NEW
SECTION
.
452A.83
Diesel
fuel
used
1
for
nonhighway
purposes.
2
1.
The
portion
of
the
moneys
collected
under
3
section
452A.3,
subsection
6,
received
on
account
of
4
special
fuel
for
diesel
engines
of
motor
vehicles
used
5
in
unlicensed
vehicles,
stationary
engines,
implements
6
used
in
agricultural
production,
and
machinery
and
7
equipment
used
for
nonhighway
purposes
shall
be
8
credited
as
follows:
9
a.
Fifty
percent
shall
be
deposited
in
the
10
secondary
road
fund
of
the
counties
created
in
section
11
331.429.
12
b.
Fifty
percent
shall
be
deposited
in
the
13
farm-to-market
road
fund
created
in
section
310.3.
14
2.
Notwithstanding
any
other
provision
of
law
to
15
the
contrary,
the
moneys
deposited
in
the
secondary
16
road
fund
of
the
counties
and
the
farm-to-market
road
17
fund
pursuant
to
this
section
shall
not
result
in
a
18
decrease
in
the
amount
of
other
moneys
deposited
in
19
such
funds
by
operation
of
law.
>
20
7.
Page
10,
by
striking
lines
16
and
17
and
21
inserting:
22
<
3.
The
sections
of
this
Act
amending
sections
23
310.3
and
331.429,
section
452A.3,
subsection
6,
24
sections
452A.17
and
452A.79,
and
enacting
section
25
452A.83
take
effect
July
1,
2015.
>
26
8.
Title
page,
line
7,
after
<
formulas,
>
by
27
inserting
<
modifying
the
excise
tax
exemption
for
28
certain
special
fuel,
>
29
9.
By
renumbering,
redesignating,
and
correcting
30
internal
references
as
necessary.
31
______________________________
WATTS
of
Dallas
-2-
HF351.304
(3)
86
ns/sc
2/
2
#7.
#8.
#9.