Senate File 509 - Introduced SENATE FILE 509 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO SF 396) (SUCCESSOR TO SF 251) 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 1864SZ (3) 86 da/nh

S.F. 509 Section 1. Section 214.1, Code 2015, is amended by adding 1 the following new subsections: 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 NEW SUBSECTION . 6. “Refueling assistance device” means 9 equipment and any associated programming that allows an 10 employee of a retail dealer who is located at a retail motor 11 fuel site to receive communication initiated by an individual 12 with a disability who is sitting on the driver’s side of a 13 motor vehicle requesting refueling assistance, so long as the 14 device is capable of being operated by the individual’s closed 15 fist or other method that does not require manual operation. 16 Sec. 2. Section 214.1, subsection 2, Code 2015, is amended 17 to read as follows: 18 2. “Motor fuel” “Diesel fuel” , “E-15 gasoline” , “gasoline” , 19 “motor fuel” , “retail dealer” , “retail motor fuel site” , and 20 “wholesale dealer” mean the same as defined in section 214A.1 . 21 Sec. 3. NEW SECTION . 214.12 Accessibility of motor fuel 22 pumps —— rules. 23 1. A retail dealer operating a retail motor fuel site shall 24 comply with the applicable requirements of the Americans with 25 Disabilities Act of 1990, to the extent required in that Act. 26 2. a. A retail dealer operating a retail motor fuel site 27 shall offer refueling assistance by the use of a refueling 28 assistance device accessible at the site by a customer who 29 is an individual with a disability. However, this paragraph 30 applies only if the retail dealer does any of the following: 31 (1) Constructs a structure that is part of a new retail 32 motor fuel site, including a building, motor fuel pump, or a 33 motor fuel storage tank. 34 (2) Constructs a new structure or modifies or replaces a 35 -1- LSB 1864SZ (3) 86 da/nh 1/ 6

S.F. 509 structure that is part of an existing retail motor fuel site, 1 including but not limited to the exterior or interior of any 2 building, a motor fuel pump, or a motor fuel storage tank. A 3 modification does not include a cosmetic improvement or minor 4 repair. A replacement does not include the incidental exchange 5 of parts or materials. 6 b. A retail dealer shall provide refueling assistance under 7 paragraph “a” by doing all of the following: 8 (1) Displaying two signs indicating that the retail motor 9 fuel site offers refueling assistance as follows: 10 (a) The first sign shall bear the international symbol 11 of accessibility and be posted in a conspicuous place on 12 the marquee where retail sales prices are advertised. The 13 sign shall notify the traveling public that the retail motor 14 fuel site offers refueling assistance to individuals with 15 disabilities. The sign shall be at least eighteen inches in 16 width and twenty-four inches in height. 17 (b) The second sign shall notify customers of the hours 18 that refueling assistance is available. The second sign shall 19 be posted near a motor fuel pump where a refueling assistance 20 device is located as provided in subparagraph (2) and be easily 21 readable by customers. The sign shall be nine inches in width 22 and nine inches in height. 23 (2) Installing and maintaining at least one refueling 24 assistance device that is accessible by a customer who may 25 request refueling assistance during the hours posted. 26 (a) A refueling assistance device shall be located near the 27 front side of a motor fuel pump where a customer may dispense 28 motor fuel. However, only one refueling assistance device is 29 required to be located at the retail motor fuel site. 30 (b) When used, the refueling assistance device must alert a 31 retail dealer’s employee who is on duty. 32 c. Notwithstanding paragraphs “a” and “b” , a retail dealer 33 is not required to provide refueling assistance as follows: 34 (1) The retail motor fuel site is a tank wagon. 35 -2- LSB 1864SZ (3) 86 da/nh 2/ 6

S.F. 509 (2) The retail motor fuel site has two or fewer licensed 1 motor fuel pumps. 2 (3) At any time that the retail motor fuel site is operating 3 as follows: 4 (a) With no employee on duty at the retail motor fuel 5 site when the retail motor fuel site is operating on a remote 6 control basis. 7 (b) With only one employee on duty at the retail motor fuel 8 site. 9 3. A customer shall not incur any additional expense for 10 requesting refueling assistance as provided in this section. 11 4. The department shall adopt rules to provide standards 12 for retail dealers operating retail motor fuel sites in 13 implementing the provisions of this section. 14 Sec. 4. NEW SECTION . 214.13 Accessibility of motor fuel 15 pumps —— enforcement. 16 1. During its regular inspection of motor fuel pumps at 17 a retail motor fuel site as provided in section 214.11, the 18 department shall determine whether a retail dealer is in 19 compliance with section 214.12, including rules adopted by the 20 department under that section. 21 2. Upon determining that a violation of section 214.12 22 requires corrective action, the department shall notify the 23 retail dealer. The retail motor fuel site or the retail 24 dealer’s practices, as applicable, shall be modified to 25 correct the violation within six months after the retail dealer 26 receives such notice. 27 3. The department shall inspect a retail motor fuel site 28 if it determines on the basis of the receipt of three or more 29 complaints that a violation of section 214.12 may require 30 corrective action. 31 4. Upon determining that a retail dealer has violated 32 section 214.12, and has failed to comply with a notice for 33 corrective action as provided in this section, the department 34 may suspend one or more licenses issued under this chapter to 35 -3- LSB 1864SZ (3) 86 da/nh 3/ 6

S.F. 509 operate motor fuel pumps located at the retail motor fuel site 1 where the violation is occurring. If the department suspends 2 a license, the department shall suspend the license until it 3 determines that the violation has been corrected. 4 Sec. 5. NEW SECTION . 422.11K Accessibility of motor fuel 5 pumps tax credit. 6 1. The taxes imposed in this division, less the credits 7 allowed under section 422.12, shall be reduced by an 8 accessibility of motor fuel pumps tax credit. 9 2. The taxpayer must qualify as all of the following: 10 a. A retail dealer who sells and dispenses motor fuel 11 through a motor fuel pump located at the retail dealer’s 12 permanent retail motor fuel site operating in compliance with 13 chapter 214. 14 b. An eligible small business as defined in 26 U.S.C. §44. 15 3. a. A taxpayer may claim a tax credit for providing 16 refueling assistance to customers as provided in section 17 214.12. However, the taxpayer must comply with the 18 requirements of section 214.12, regardless of when the retail 19 motor fuel site was constructed. 20 b. This section does not require that a taxpayer be eligible 21 to claim a tax credit under 26 U.S.C. §44 or actually claim a 22 tax credit under that section. 23 c. A taxpayer may claim a tax credit as provided in this 24 section only if the taxpayer is not required to provide 25 refueling assistance under section 214.12, subsection 2. 26 4. The taxpayer must file a claim for a tax credit and 27 any required supporting documentation in a form and manner 28 prescribed by the department. 29 5. The amount of a tax credit under this section shall not 30 exceed actual and necessary expenditures incurred by a retail 31 dealer in preparing and displaying signs and installing a 32 refueling assistance device as required in section 214.12. 33 6. The amount of a tax credit shall not exceed five hundred 34 dollars for each retail motor fuel site where the retail dealer 35 -4- LSB 1864SZ (3) 86 da/nh 4/ 6

S.F. 509 sells and dispenses motor fuel and where the retail dealer 1 provides refueling assistance as provided in subsection 5. 2 7. If a tax credit is allowed, the amount of the tax credit 3 claimed shall not be deductible under any other provision of 4 law in determining taxable income for state tax purposes. 5 8. a. A tax credit in excess of the taxpayer’s liability 6 for the tax year is not refundable but may be credited to the 7 tax liability for the following five years or until depleted, 8 whichever is earlier. 9 b. A tax credit shall not be carried back to a tax year 10 prior to the tax year in which the taxpayer claims the tax 11 credit. 12 Sec. 6. Section 422.33, Code 2015, is amended by adding the 13 following new subsection: 14 NEW SUBSECTION . 11. The taxes imposed under this division 15 shall be reduced by an accessibility of motor fuel pumps tax 16 credit. The taxpayer may claim the tax credit according to the 17 same requirements, for the same amount, and calculated in the 18 same manner, as provided in section 422.11K. 19 Sec. 7. EFFECTIVE DATES. 20 1. Except as provided in subsection 2, this Act takes effect 21 July 1, 2015. 22 2. The provisions of this Act enacting section 214.12, 23 subsection 2, requiring that signs and a refueling assistance 24 device be located at a retail motor fuel site take effect 25 January 1, 2016. 26 Sec. 8. APPLICABILITY. The sections of this Act enacting 27 section 422.11K and section 422.33, subsection 11, apply to tax 28 years beginning on or after January 1, 2016. 29 EXPLANATION 30 The inclusion of this explanation does not constitute agreement with 31 the explanation’s substance by the members of the general assembly. 32 GENERAL. This bill provides that a retail dealer (dealer) 33 operating a retail motor fuel site (site) selling motor fuel, 34 including gasoline, E-85 gasoline, and diesel fuel dispensed at 35 -5- LSB 1864SZ (3) 86 da/nh 5/ 6

S.F. 509 a motor fuel pump (pump) must comply with the federal Americans 1 with Disabilities Act (ADA). In addition, the dealer must 2 offer refueling assistance to a disabled customer upon request. 3 This includes posting signs at the site and installing a 4 refueling assistance device (e.g., a call button) near a pump 5 which can be used by the customer to alert a dealer’s employee 6 that assistance is requested. The bill provides for the 7 enforcement of its provisions by the department of agriculture 8 and land stewardship, including during routine and special 9 inspections. Finally, the bill provides an income tax credit 10 to certain dealers for providing refueling assistance. 11 EFFECTIVE AND APPLICABILITY DATES. The bill’s provisions 12 requiring a dealer to comply with the ADA take effect on July 13 1, 2015. The other provisions take effect on January 1, 2016. 14 The tax credit applies to tax years beginning on or after 15 January 1, 2016. 16 -6- LSB 1864SZ (3) 86 da/nh 6/ 6