House File 752 - Introduced
HOUSE FILE
BY COMMITTEE ON AGRICULTURE
(SUCCESSOR TO HF 445)
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act relating to renewable fuel, by providing for labeling
2 requirements, and providing for the extension of a tax credit.
3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
4 TLSB 2307HV 83
5 da/nh/8
PAG LIN
1 1 Section 1. Section 214A.2, subsection 5, Code 2009, is
1 2 amended to read as follows:
1 3 5. Ethanol blended gasoline shall be designated E=xx where
1 4 "xx" is the volume percent of ethanol in the ethanol blended
1 5 gasoline and biodiesel fuel shall be designated B=xx where
1 6 "xx" is the volume percent of biodiesel.
1 7 Sec. 2. Section 214A.3, subsection 2, paragraph b,
1 8 subparagraph (2), Code 2009, is amended to read as follows:
1 9 (2) Biodiesel fuel shall be designated according to its
1 10 classification as provided in section 214A.2. A person shall
1 11 not knowingly falsely advertise biodiesel blended fuel by
1 12 using an inaccurate designation in violation of this
1 13 subparagraph its classification as provided in section 214A.2.
1 14 Sec. 3. Section 214A.5, Code 2009, is amended to read as
1 15 follows:
1 16 214A.5 SALES SLIP ON DEMAND DOCUMENTATION.
1 17 1. A wholesale dealer or retail dealer shall, when making
1 18 a sale of motor fuel, give to a purchaser upon demand a sales
1 19 slip.
1 20 2. A wholesale dealer selling ethanol blended gasoline or
1 21 biodiesel blended fuel to a purchaser shall provide the
1 22 purchaser with a statement indicating its designation as
1 23 provided in section 214A.2. The statement may be on the sales
1 24 slip provided in this section or a similar document, including
1 25 but not limited to a bill of lading or invoice.
1 26 Sec. 4. Section 214A.16, subsection 1, Code 2009, is
1 27 amended to read as follows:
1 28 1. a. If motor fuel containing a renewable fuel ethanol
1 29 blended gasoline is sold from a motor fuel pump, the pump
1 30 shall have affixed a decal identifying the name of the
1 31 renewable fuel ethanol blended gasoline. The decal shall be
1 32 different based on the type of renewable fuel dispensed. If
1 33 the motor fuel pump dispenses ethanol blended gasoline
1 34 classified as higher than standard ethanol blended gasoline
1 35 pursuant to section 214A.2, the decal shall contain the
2 1 following notice: "FOR FLEXIBLE FUEL VEHICLES ONLY".
2 2 b. If biodiesel fuel is sold from a motor fuel pump, the
2 3 pump shall have affixed a decal identifying the biodiesel fuel
2 4 as provided in 16 C.F.R. pt. 306.
2 5 Sec. 5. Section 422.11P, subsection 6, Code 2009, is
2 6 amended to read as follows:
2 7 6. This section is repealed January 1, 2012 2015.
2 8 Sec. 6. Section 422.33, subsection 11C, paragraph d, Code
2 9 2009, is amended to read as follows:
2 10 d. This subsection is repealed on January 1, 2012 2015.
2 11 Sec. 7. Section 452A.12, subsection 2, Code 2009, is
2 12 amended to read as follows:
2 13 2. A person while transporting motor fuel or undyed
2 14 special fuel from a refinery or marine or pipeline terminal in
2 15 this state or from a point outside this state over the
2 16 highways of this state in service other than that under
2 17 subsection 1 shall carry in the vehicle a loading invoice
2 18 showing the name and address of the seller or consignor, the
2 19 date and place of loading, and the kind and quantity of motor
2 20 fuel or special fuel loaded, together with invoices showing
2 21 the kind and quantity of each delivery and the name and
2 22 address of each purchaser or consignee. An invoice carried
2 23 pursuant to this subsection for ethanol blended gasoline or
2 24 biodiesel blended fuel shall state its designation as provided
2 25 in section 214A.2.
2 26 Sec. 8. 2006 Iowa Acts, chapter 1142, section 49,
2 27 subsection 5, is amended to read as follows:
2 28 5. For a retail dealer who may claim a biodiesel blended
2 29 fuel tax credit under section 422.11P or 422.33, subsection
2 30 11C, as enacted in this Act, in calendar year 2011 2014 and
2 31 whose tax year ends prior to December 31, 2011 2014, the
2 32 retail dealer may continue to claim the tax credit in the
2 33 retail dealer's following tax year. In that case, the tax
2 34 credit shall be calculated in the same manner as provided in
2 35 section 422.11P or 422.33, subsection 11C, as enacted in this
3 1 Act, for the remaining period beginning on the first day of
3 2 the retail dealer's new tax year until December 31, 2011 2014.
3 3 For that remaining period, the tax credit shall be calculated
3 4 in the same manner as a retail dealer whose tax year began on
3 5 the previous January 1 and who is calculating the tax credit
3 6 on December 31, 2011 2014.
3 7 EXPLANATION
3 8 This bill applies to the sale or distribution of renewable
3 9 fuel as regulated by the department of agriculture and land
3 10 stewardship under Code chapter 214A, and specifically ethanol
3 11 blended fuel (designated as E=xx where "xx" is the volume
3 12 percent of ethanol contained in ethanol blended gasoline and
3 13 B=xx where "xx" is the volume percent of biodiesel contained
3 14 in biodiesel blended fuel). The bill requires a motor fuel
3 15 distributor to state on an invoice or other document the
3 16 renewable fuel designation.
3 17 The bill provides that a retail dealer who sells biodiesel
3 18 fuel must affix a decal to the motor fuel pump identifying the
3 19 biodiesel fuel when it contains a certain percentage of
3 20 biodiesel (e.g., B=5) as provided by federal law, and
3 21 specifically regulations adopted by the federal trade
3 22 commission. The bill eliminates a state requirement that
3 23 provides for the general labeling of biodiesel fuel sold at
3 24 motor fuel pumps that contain any biodiesel.
3 25 The bill amends provisions creating a biodiesel blended
3 26 fuel tax credit available to a retail dealer of biodiesel
3 27 blended fuel during each tax year until the tax credit expires
3 28 on January 1, 2012. The bill extends the expiration date
3 29 until January 1, 2015.
3 30 LSB 2307HV 83
3 31 da/nh/8