House
File
2279
H-8167
Amend
House
File
2279
as
follows:
1
1.
By
striking
everything
after
the
enacting
clause
and
2
inserting:
3
<
Section
1.
Section
452A.3,
subsection
1,
unnumbered
4
paragraph
1,
Code
2020,
is
amended
to
read
as
follows:
5
Except
as
otherwise
provided
in
this
section
and
in
this
6
subchapter
,
until
June
30,
2020
2021
,
this
subsection
shall
7
apply
to
the
excise
tax
imposed
on
each
gallon
of
motor
fuel
8
used
for
any
purpose
for
the
privilege
of
operating
motor
9
vehicles
in
this
state.
10
Sec.
2.
Section
452A.3,
subsection
2,
Code
2020,
is
amended
11
to
read
as
follows:
12
2.
Except
as
otherwise
provided
in
this
section
and
in
this
13
subchapter
,
after
June
30,
2020
2021
,
an
excise
tax
of
thirty
14
cents
is
imposed
on
each
gallon
of
motor
fuel
used
for
any
15
purpose
for
the
privilege
of
operating
motor
vehicles
in
this
16
state.
17
Sec.
3.
Section
452A.3,
subsection
6,
paragraph
a,
18
subparagraph
(1),
Code
2020,
is
amended
to
read
as
follows:
19
(1)
Except
as
otherwise
provided
in
this
section
and
in
this
20
subchapter
,
for
the
period
ending
June
30,
2015,
and
for
the
21
period
beginning
July
1,
2020
2021
,
and
thereafter,
the
tax
22
rate
on
special
fuel
for
diesel
engines
of
motor
vehicles
used
23
for
any
purpose
for
the
privilege
of
operating
motor
vehicles
24
in
this
state
is
thirty-two
and
five-tenths
cents
per
gallon.
25
Sec.
4.
Section
452A.3,
subsection
6,
paragraph
a,
26
subparagraph
(2),
unnumbered
paragraph
1,
Code
2020,
is
amended
27
to
read
as
follows:
28
Except
as
provided
in
this
section
and
in
this
subchapter
,
29
for
the
period
beginning
July
1,
2015,
and
ending
June
30,
2020
30
2021
,
this
subparagraph
shall
apply
to
the
excise
tax
imposed
31
on
each
gallon
of
special
fuel
for
diesel
engines
of
motor
32
vehicles
used
for
any
purpose
for
the
privilege
of
operating
33
motor
vehicles
in
this
state.
The
rate
of
the
excise
tax
34
shall
be
based
on
the
number
of
gallons
of
biodiesel
blended
35
-1-
HF2279.3938
(2)
88
mo/ns
1/
2
#1.
fuel
classified
as
B-11
or
higher
that
is
distributed
in
this
1
state
as
expressed
as
a
percentage
of
the
number
of
gallons
of
2
special
fuel
for
diesel
engines
of
motor
vehicles
distributed
3
in
this
state,
which
is
referred
to
as
the
distribution
4
percentage.
The
department
shall
determine
the
percentage
5
basis
for
each
determination
period
beginning
January
1
and
6
ending
December
31.
The
rate
for
the
excise
tax
shall
apply
7
for
the
period
beginning
July
1
and
ending
June
30
following
8
the
end
of
the
determination
period.
The
rate
for
the
excise
9
tax
shall
be
as
follows:
>
10
______________________________
PAUSTIAN
of
Scott
-2-
HF2279.3938
(2)
88
mo/ns
2/
2