House File 417 - Introduced HOUSE FILE 417 BY KOESTER 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 2366YH (1) 87 da/nh

H.F. 417 Section 1. Section 214.1, Code 2017, 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. NEW SECTION . 214.12 Accessibility of motor fuel 17 pumps —— rules. 18 1. A retail dealer operating a retail motor fuel site shall 19 comply with the applicable requirements of the Americans with 20 Disabilities Act of 1990, to the extent required in that Act. 21 2. a. A retail dealer operating a retail motor fuel site 22 shall offer refueling assistance by the use of a refueling 23 assistance device accessible at the site by a customer who 24 is an individual with a disability. However, this paragraph 25 applies only if the retail dealer does any of the following: 26 (1) 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 (2) 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 2366YH (1) 87 da/nh 1/ 6

H.F. 417 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 as follows: 5 (a) The first sign shall bear the international symbol 6 of accessibility and be posted in a conspicuous place on 7 the marquee where retail sales prices are advertised. The 8 sign shall notify the traveling public that the retail motor 9 fuel site offers refueling assistance to individuals with 10 disabilities. The sign shall be at least eighteen inches in 11 width and twenty-four inches in height. 12 (b) The second sign shall notify customers of the hours 13 that refueling assistance is available. The second sign shall 14 be posted near a motor fuel pump where a refueling assistance 15 device is located as provided in subparagraph (2) and be easily 16 readable by customers. The sign shall be nine inches in width 17 and nine inches in height. 18 (2) Installing and maintaining at least one refueling 19 assistance device that is accessible by a customer who may 20 request refueling assistance during the hours posted. 21 (a) A refueling assistance device shall be located near the 22 front side of a motor fuel pump where a customer may dispense 23 motor fuel. However, only one refueling assistance device is 24 required to be located at the retail motor fuel site. 25 (b) When used, the refueling assistance device must alert a 26 retail dealer’s employee who is on duty. 27 c. Notwithstanding paragraphs “a” and “b” , a retail dealer 28 is not required to provide refueling assistance as follows: 29 (1) The retail motor fuel site is a tank wagon. 30 (2) The retail motor fuel site has two or fewer licensed 31 motor fuel pumps. 32 (3) At any time that the retail motor fuel site is operating 33 as follows: 34 (a) With no employee on duty at the retail motor fuel 35 -2- LSB 2366YH (1) 87 da/nh 2/ 6

H.F. 417 site when the retail motor fuel site is operating on a remote 1 control basis. 2 (b) With only one employee on duty at the retail motor fuel 3 site. 4 3. A customer shall not incur any additional expense for 5 requesting refueling assistance as provided in this section. 6 4. The department shall adopt rules to provide standards 7 for retail dealers operating retail motor fuel sites in 8 implementing the provisions of this section. 9 Sec. 3. NEW SECTION . 214.13 Accessibility of motor fuel 10 pumps —— enforcement. 11 1. During its regular inspection of motor fuel pumps at 12 a retail motor fuel site as provided in section 214.11, the 13 department shall determine whether a retail dealer is in 14 compliance with section 214.12, including rules adopted by the 15 department under that section. 16 2. Upon determining that a violation of section 214.12 17 requires corrective action, the department shall notify the 18 retail dealer. The retail motor fuel site or the retail 19 dealer’s practices, as applicable, shall be modified to 20 correct the violation within six months after the retail dealer 21 receives such notice. 22 3. The department shall inspect a retail motor fuel site 23 if it determines on the basis of the receipt of three or more 24 complaints that a violation of section 214.12 may require 25 corrective action. 26 4. Upon determining that a retail dealer has violated 27 section 214.12, and has failed to comply with a notice for 28 corrective action as provided in this section, the department 29 may suspend one or more licenses issued under this chapter to 30 operate motor fuel pumps located at the retail motor fuel site 31 where the violation is occurring. If the department suspends 32 a license, the department shall suspend the license until it 33 determines that the violation has been corrected. 34 Sec. 4. NEW SECTION . 422.11K Accessibility of motor fuel 35 -3- LSB 2366YH (1) 87 da/nh 3/ 6

H.F. 417 pumps tax credit. 1 1. The taxes imposed in this division, less the credits 2 allowed under section 422.12, shall be reduced by an 3 accessibility of motor fuel pumps tax credit. 4 2. The taxpayer must qualify as all of the following: 5 a. A retail dealer who sells and dispenses motor fuel 6 through a motor fuel pump located at the retail dealer’s 7 permanent retail motor fuel site operating in compliance with 8 chapter 214. 9 b. An eligible small business as defined in 26 U.S.C. §44. 10 3. a. A taxpayer may claim a tax credit for providing 11 refueling assistance to customers as provided in section 12 214.12. However, the taxpayer must comply with the 13 requirements of section 214.12, regardless of when the retail 14 motor fuel site was constructed. 15 b. This section does not require that a taxpayer be eligible 16 to claim a tax credit under 26 U.S.C. §44 or actually claim a 17 tax credit under that section. 18 c. A taxpayer may claim a tax credit as provided in this 19 section only if the taxpayer is not required to provide 20 refueling assistance under section 214.12, subsection 2. 21 4. The taxpayer must file a claim for a tax credit and 22 any required supporting documentation in a form and manner 23 prescribed by the department. 24 5. The amount of a tax credit under this section shall not 25 exceed actual and necessary expenditures incurred by a retail 26 dealer in preparing and displaying signs and installing a 27 refueling assistance device as required in section 214.12. 28 6. The amount of a tax credit shall not exceed five hundred 29 dollars for each retail motor fuel site where the retail dealer 30 sells and dispenses motor fuel and where the retail dealer 31 provides refueling assistance as provided in subsection 5. 32 7. If a tax credit is allowed, the amount of the tax credit 33 claimed shall not be deductible under any other provision of 34 law in determining taxable income for state tax purposes. 35 -4- LSB 2366YH (1) 87 da/nh 4/ 6

H.F. 417 8. An individual may claim the tax credit allowed a 1 partnership, limited liability company, S corporation, estate, 2 or trust electing to have the income taxed directly to the 3 individual. The amount claimed by the individual shall be 4 based upon the pro rata share of the individual’s earnings of 5 the partnership, limited liability company, S corporation, 6 estate, or trust. 7 9. a. A tax credit in excess of the taxpayer’s liability 8 for the tax year is not refundable but may be credited to the 9 tax liability for the following five years or until depleted, 10 whichever is earlier. 11 b. A tax credit shall not be carried back to a tax year 12 prior to the tax year in which the taxpayer claims the tax 13 credit. 14 Sec. 5. Section 422.33, Code 2017, is amended by adding the 15 following new subsection: 16 NEW SUBSECTION . 11. The taxes imposed under this division 17 shall be reduced by an accessibility of motor fuel pumps tax 18 credit. The taxpayer may claim the tax credit according to the 19 same requirements, for the same amount, and calculated in the 20 same manner, as provided in section 422.11K. 21 Sec. 6. EFFECTIVE DATES. 22 1. Except as provided in subsection 2, this Act, being 23 deemed of immediate importance, takes effect upon enactment. 24 2. The provisions of this Act enacting section 214.12, 25 subsection 2, requiring that signs and a refueling assistance 26 device be located at a retail motor fuel site take effect 27 January 1, 2018. 28 Sec. 7. APPLICABILITY. The sections of this Act enacting 29 section 422.11K and section 422.33, subsection 11, apply to tax 30 years beginning on or after January 1, 2018. 31 EXPLANATION 32 The inclusion of this explanation does not constitute agreement with 33 the explanation’s substance by the members of the general assembly. 34 GENERAL. This bill provides that a retail dealer (dealer) 35 -5- LSB 2366YH (1) 87 da/nh 5/ 6

H.F. 417 operating a retail motor fuel site (site) selling motor fuel, 1 including gasoline, E-85 gasoline, and diesel fuel dispensed at 2 a motor fuel pump (pump) must comply with the federal Americans 3 with Disabilities Act (ADA). In addition, the dealer must 4 offer refueling assistance to a disabled customer upon request. 5 This includes posting signs at the site and installing a 6 refueling assistance device (e.g., a call button) near a pump 7 which can be used by the customer to alert a dealer’s employee 8 that assistance is requested. The bill provides for the 9 enforcement of its provisions by the department of agriculture 10 and land stewardship, including during routine and special 11 inspections. Finally, the bill provides an income tax credit 12 to certain dealers for providing refueling assistance. 13 EFFECTIVE AND APPLICABILITY DATES. The bill’s provisions 14 requiring a dealer to comply with the ADA and the department 15 to conduct regular inspections take effect on upon enactment. 16 The other provisions take effect on January 1, 2018. The tax 17 credit applies to tax years beginning on or after January 1, 18 2018. 19 -6- LSB 2366YH (1) 87 da/nh 6/ 6