Senate File 251 - Introduced SENATE FILE 251 BY HART A BILL FOR An Act relating to retail motor fuel sites, by requiring 1 standards and practices to assist disabled individuals 2 obtaining motor fuel, providing for enforcement by the 3 department of agriculture and land stewardship, providing 4 for a tax credit, and including effective and applicability 5 date provisions. 6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 7 TLSB 1864XS (7) 86 da/nh

S.F. 251 Section 1. Section 214.1, Code 2015, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 01. “Americans with Disabilities Act 3 of 1990” includes Tit. III of the federal Americans with 4 Disabilities Act of 1990, as provided in 42 U.S.C. §12181 et 5 seq., its implementing regulations, including 28 C.F.R. pt. 36, 6 and the 2010 standards for accessible design published by the 7 United States department of justice. 8 Sec. 2. Section 214.1, subsection 2, Code 2015, is amended 9 to read as follows: 10 2. “Motor fuel” “Diesel fuel” , “E-15 gasoline” , “gasoline” , 11 “motor fuel” , “retail dealer” , “retail motor fuel site” , and 12 “wholesale dealer” mean the same as defined in section 214A.1 . 13 Sec. 3. NEW SECTION . 214.12 Accessibility of motor fuel 14 pumps —— rules. 15 1. A retail dealer operating a retail motor fuel site shall 16 comply with the applicable requirements of the Americans with 17 Disabilities Act of 1990, to the extent required in that Act. 18 2. a. A retail dealer operating a retail motor fuel site 19 shall offer refueling assistance upon the request of a customer 20 who is an individual with a disability, if any of the following 21 applies: 22 (1) The retail dealer is required to comply with the 23 provisions of subsection 1. 24 (2) On or after the effective date of this Act, the retail 25 dealer does any of the following: 26 (a) Constructs a structure that is part of a new retail 27 motor fuel site, including a building, motor fuel pump, or a 28 motor fuel storage tank. 29 (b) Constructs a new structure or modifies or replaces a 30 structure that is part of an existing retail motor fuel site, 31 including but not limited to the exterior or interior of any 32 building, a motor fuel pump, or a motor fuel storage tank. A 33 modification does not include a cosmetic improvement or minor 34 repair. A replacement does not include the incidental exchange 35 -1- LSB 1864XS (7) 86 da/nh 1/ 6

S.F. 251 of parts or materials. 1 b. A retail dealer shall provide refueling assistance under 2 paragraph “a” by doing all of the following: 3 (1) Displaying two signs indicating that the retail motor 4 fuel site offers refueling assistance consistent with the 5 Americans with Disabilities Act of 1990 and this section. 6 (a) The first sign shall bear the international symbol 7 of accessibility and be posted in a conspicuous place on 8 the marquee where retail sales prices are advertised. The 9 sign shall notify the traveling public that the retail motor 10 fuel site offers refueling assistance to individuals with 11 disabilities. The sign shall be at least eighteen inches in 12 width and twenty-four inches in height. 13 (b) The second sign shall notify customers of the hours that 14 refueling assistance is available. The second sign shall be 15 posted near a motor fuel pump where a call button is located 16 as provided in subparagraph (2) and be easily readable by 17 customers. The sign shall be nine inches in width and nine 18 inches in height. 19 (2) Installing and maintaining at least one large call 20 button that is accessible by a customer who may request 21 refueling assistance during the hours posted. 22 (a) A call button shall be located near each front side of 23 a motor fuel pump where a customer may dispense a type of motor 24 fuel classified as diesel fuel, gasoline, or E-85 gasoline. 25 However, only one call button is required for each front side 26 of an island where two or more motor fuel pumps dispense 27 different classifications of motor fuel offered for sale. A 28 call button shall be located within the reach of a customer who 29 is inside a motor vehicle and be capable of being operated by 30 a customer with a closed hand. 31 (b) A call button when activated must emit a recognizable 32 sound inside a structure where an employee is regularly on 33 duty. 34 c. Notwithstanding paragraphs “a” and “b” , a retail dealer 35 -2- LSB 1864XS (7) 86 da/nh 2/ 6

S.F. 251 is not required to provide refueling assistance as follows: 1 (1) The retail motor fuel site is a tank wagon. 2 (2) The retail motor fuel site has two or fewer licensed 3 motor fuel pumps. 4 (3) At any time that the retail motor fuel site is operating 5 on a remote control basis with fewer than two employees on duty 6 at the retail motor fuel site. 7 3. A customer shall not incur any additional expense for 8 requesting refueling assistance as provided in this section. 9 4. The department shall adopt rules to provide standards 10 for retail dealers operating retail motor fuel sites in 11 implementing the provisions of this section. 12 Sec. 4. NEW SECTION . 214.13 Accessibility of motor fuel 13 pumps —— enforcement. 14 1. During its regular inspection of motor fuel pumps at 15 a retail motor fuel site as provided in section 214.11, the 16 department shall determine whether a retail dealer is in 17 compliance with section 214.12, including rules adopted by the 18 department under that section. 19 2. Upon determining that a violation of section 214.12 20 requires corrective action, the department shall notify the 21 retail dealer. The retail motor fuel site or the retail 22 dealer’s practices, as applicable, shall be modified to 23 correct the violation within six months after the retail dealer 24 receives such notice. 25 3. The department shall inspect a retail motor fuel site 26 if it determines on the basis of the receipt of three or more 27 complaints that a violation of section 214.12 may require 28 corrective action. 29 4. Upon determining that a retail dealer has violated 30 section 214.12, and has failed to comply with a notice for 31 corrective action as provided in this section, the department 32 may suspend one or more licenses issued under this chapter to 33 operate motor fuel pumps located at the retail motor fuel site 34 where the violation is occurring. The department shall suspend 35 -3- LSB 1864XS (7) 86 da/nh 3/ 6

S.F. 251 the license until it determines that the violation has been 1 corrected. 2 Sec. 5. NEW SECTION . 422.11K Accessibility of motor fuel 3 pumps tax credit. 4 1. The taxes imposed in this division, less the credits 5 allowed under section 422.12, shall be reduced by an 6 accessibility of motor fuel pumps tax credit. 7 2. The taxpayer must qualify as all of the following: 8 a. A retail dealer who sells and dispenses motor fuel 9 through a motor fuel pump located at the retail dealer’s 10 permanent retail motor fuel site operating in compliance with 11 chapter 214. 12 b. An eligible small business as defined in 26 U.S.C. §44. 13 3. a. A taxpayer may claim a tax credit for providing 14 refueling assistance to customers as provided in section 15 214.12. 16 b. This section does not require that a taxpayer be eligible 17 to claim a tax credit under 26 U.S.C. §44 or actually claim a 18 tax credit under that section. 19 c. A taxpayer may claim a tax credit as provided in this 20 section regardless of whether the taxpayer is required to 21 provide refueling assistance under section 214.12. 22 4. The taxpayer must file a claim for a tax credit and 23 any required supporting documentation in a form and manner 24 prescribed by the department. 25 5. The amount of a tax credit under this section shall not 26 exceed actual and necessary expenditures incurred by a retail 27 dealer in preparing and displaying signs and installing one or 28 more call buttons as required in section 214.12. 29 6. The amount of a tax credit shall not exceed five hundred 30 dollars for each retail motor fuel site where the retail dealer 31 sells and dispenses motor fuel and where the retail dealer 32 provides refueling assistance as provided in subsection 5. 33 7. If a tax credit is allowed, the amount of the tax credit 34 claimed shall not be deductible under any other provision of 35 -4- LSB 1864XS (7) 86 da/nh 4/ 6

S.F. 251 law in determining taxable income for state tax purposes. 1 8. a. A tax credit in excess of the taxpayer’s liability 2 for the tax year is not refundable but may be credited to the 3 tax liability for the following five years or until depleted, 4 whichever is earlier. 5 b. A tax credit shall not be carried back to a tax year 6 prior to the tax year in which the taxpayer claims the tax 7 credit. 8 Sec. 6. Section 422.33, Code 2015, is amended by adding the 9 following new subsection: 10 NEW SUBSECTION . 11. The taxes imposed under this division 11 shall be reduced by an accessibility of motor fuel pumps tax 12 credit. The taxpayer may claim the tax credit according to the 13 same requirements, for the same amount, and calculated in the 14 same manner, as provided in section 422.11K. 15 Sec. 7. EFFECTIVE DATES. 16 1. Except as provided in subsection 2, this Act takes effect 17 July 1, 2015. 18 2. The provisions of this Act enacting section 214.12, 19 subsection 2, requiring that signs and one or more call buttons 20 be located at a retail motor fuel site take effect January 1, 21 2016. 22 Sec. 8. APPLICABILITY. The sections of this Act enacting 23 section 422.11K and section 422.33, subsection 11, apply to tax 24 years beginning on or after January 1, 2016. 25 EXPLANATION 26 The inclusion of this explanation does not constitute agreement with 27 the explanation’s substance by the members of the general assembly. 28 GENERAL. This bill provides that a retail dealer (dealer) 29 operating a retail motor fuel site (site) selling motor fuel, 30 including gasoline, E-85 gasoline, and diesel fuel dispensed at 31 a motor fuel pump (pump) must comply with the federal Americans 32 with Disabilities Act (ADA). In addition, the dealer must 33 offer refueling assistance to a disabled customer upon request. 34 This includes posting signs at the site and installing one or 35 -5- LSB 1864XS (7) 86 da/nh 5/ 6

S.F. 251 more call buttons near a pump which can be used by the customer 1 to alert a dealer’s employee that assistance is requested. 2 The bill provides for the enforcement of its provisions by 3 the department of agriculture and land stewardship, including 4 during routine and special inspections. Finally, the bill 5 provides an income tax credit to retail dealers to partially 6 defray the costs of compliance. 7 EFFECTIVE AND APPLICABILITY DATES. The bill’s provisions 8 requiring a dealer to comply with the ADA take effect on July 9 1, 2015. The other provisions take effect on January 1, 2016. 10 The tax credit applies to tax years beginning on or after 11 January 1, 2016. 12 -6- LSB 1864XS (7) 86 da/nh 6/ 6