Senate
File
2101

Introduced
SENATE
FILE
2101
BY
BOWMAN
(COMPANION
TO
LSB
5791HH
BY
BYRNES)
A
BILL
FOR
An
Act
concerning
the
excise
tax
on
compressed
natural
gas
and
1
liquefied
natural
gas
used
as
special
fuel.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
5791SS
(3)
85
dea/sc
S.F.
2101
Section
1.
Section
452A.3,
subsection
4,
Code
2014,
is
1
amended
to
read
as
follows:
2
4.
For
compressed
natural
gas
used
as
a
special
fuel,
the
3
rate
of
tax
that
is
equivalent
to
the
motor
fuel
tax
shall
4
be
sixteen
is
twentyone
cents
per
hundred
gasoline
gallon
5
equivalent.
A
gasoline
gallon
equivalent
of
compressed
natural
6
gas
is
five
and
sixtysix
hundredths
pounds
or
one
hundred
7
twentysix
and
sixtyseven
hundredths
cubic
feet
adjusted
to
8
measured
at
a
base
temperature
of
sixty
degrees
Fahrenheit
and
9
a
pressure
of
fourteen
and
seventythree
hundredths
pounds
per
10
square
inch
absolute.
11
Sec.
2.
Section
452A.3,
Code
2014,
is
amended
by
adding
the
12
following
new
subsection:
13
NEW
SUBSECTION
.
4A.
For
liquefied
natural
gas
used
as
a
14
special
fuel,
the
rate
of
tax
that
is
equivalent
to
the
motor
15
fuel
tax
is
twentytwo
and
onehalf
cents
per
diesel
gallon
16
equivalent.
A
diesel
gallon
equivalent
of
liquefied
natural
17
gas
is
six
and
six
hundredths
pounds
of
liquefied
natural
gas.
18
EXPLANATION
19
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
20
the
explanationâ€™s
substance
by
the
members
of
the
general
assembly.
21
This
bill
revises
the
method
of
calculating
the
excise
tax
on
22
compressed
natural
gas
used
as
a
special
fuel
and
establishes
23
an
excise
tax
on
liquefied
petroleum
gas
used
as
a
special
24
fuel.
Both
rates
are
calculated
to
be
equivalent
to
the
motor
25
fuel
tax.
26
For
compressed
natural
gas
used
as
a
special
fuel,
the
rate
27
of
tax
that
is
equivalent
to
the
motor
fuel
tax
is
21
cents
28
per
gasoline
gallon
equivalent.
A
gasoline
gallon
equivalent
29
of
compressed
natural
gas
is
5.66
pounds
or
126.67
cubic
feet
30
measured
at
a
base
temperature
of
60
degrees
Fahrenheit
and
31
a
pressure
of
14.73
pounds
per
square
inch
absolute.
(Under
32
current
law,
the
rate
of
the
tax
is
16
cents
per
100
cubic
feet
33
adjusted
to
a
base
temperature
of
60
degrees
Fahrenheit
and
a
34
pressure
of
14.73
pounds
per
square
inch
absolute.)
35
1
LSB
5791SS
(3)
85
dea/sc
1/
2
S.F.
2101
For
liquefied
natural
gas
used
as
a
special
fuel,
the
rate
1
of
tax
that
is
equivalent
to
the
motor
fuel
tax
is
22.5
cents
2
per
diesel
gallon
equivalent.
A
diesel
gallon
equivalent
of
3
liquefied
natural
gas
is
6.06
pounds
of
liquefied
natural
gas.
4
2
LSB
5791SS
(3)
85
dea/sc
2/
2