House
Study
Bill
562

Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
HEIN)
A
BILL
FOR
An
Act
relating
to
the
excise
taxes
on
motor
fuel
and
certain
1
special
fuel,
and
including
applicability
provisions.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
5098YC
(2)
88
mo/ns
H.F.
_____
Section
1.
Section
452A.3,
subsections
1,
2,
3,
4,
5,
and
6,
1
Code
2020,
are
amended
to
read
as
follows:
2
1.
Except
as
otherwise
provided
in
this
section
and
in
this
3
subchapter
,
until
June
30,
2020,
this
subsection
shall
apply
4
to
the
excise
tax
imposed
on
each
gallon
of
motor
fuel
used
for
5
any
purpose
for
the
privilege
of
operating
motor
vehicles
in
6
this
state.
7
a.
An
excise
tax
of
thirty
cents
is
imposed
on
each
gallon
8
of
motor
fuel
other
than
ethanol
blended
gasoline
classified
9
as
E15
or
higher.
10
a.
b.
The
On
and
after
July
1,
2026,
an
excise
tax
of
11
thirty
cents
is
imposed
on
each
gallon
of
ethanol
blended
12
gasoline
classified
as
E15
or
higher.
Before
July
1,
13
2026,
the
rate
of
the
excise
tax
on
ethanol
blended
gasoline
14
classified
as
E15
or
higher
shall
be
based
on
the
number
15
of
gallons
of
ethanol
blended
gasoline
classified
as
E15
or
16
higher
that
is
are
distributed
in
this
state
as
expressed
as
a
17
percentage
of
the
number
of
gallons
of
motor
fuel
distributed
18
in
this
state,
which
is
referred
to
as
the
distribution
19
percentage.
For
purposes
of
this
subsection
paragraph
,
only
20
ethanol
blended
gasoline
and
nonblended
gasoline,
not
including
21
aviation
gasoline,
shall
be
used
in
determining
the
percentage
22
basis
for
the
excise
tax.
The
department
shall
determine
23
the
percentage
basis
for
each
determination
period
beginning
24
January
1
and
ending
December
31
based
on
data
from
the
reports
25
filed
pursuant
to
section
452A.33
.
The
rate
for
the
excise
26
tax
shall
apply
for
the
period
beginning
July
1
and
ending
27
June
30
following
the
end
of
the
determination
period.
Before
28
July
1,
2026,
the
rate
of
the
excise
tax
on
each
gallon
of
29
ethanol
blended
gasoline
classified
as
E15
or
higher
shall
be
30
as
follows:
31
b.
The
rate
for
the
excise
tax
shall
be
as
follows:
32
(1)
If
the
distribution
percentage
is
not
greater
than
fifty
33
ten
percent,
the
rate
shall
be
twentynine
twentyfour
cents
34
for
ethanol
blended
gasoline
and
thirty
cents
for
motor
fuel
35
1
LSB
5098YC
(2)
88
mo/ns
1/
11
H.F.
_____
other
than
ethanol
blended
gasoline
.
1
(2)
If
the
distribution
percentage
is
greater
than
fifty
2
ten
percent
but
not
greater
than
fiftyfive
twelve
percent,
the
3
rate
shall
be
twentynine
twentyfour
and
fivetenths
cents
for
4
ethanol
blended
gasoline
and
thirty
and
onetenth
cents
for
5
motor
fuel
other
than
ethanol
blended
gasoline
.
6
(3)
If
the
distribution
percentage
is
greater
than
7
fiftyfive
twelve
percent
but
not
greater
than
sixty
fourteen
8
percent,
the
rate
shall
be
twentynine
twentyfive
cents
for
9
ethanol
blended
gasoline
and
thirty
and
threetenths
cents
for
10
motor
fuel
other
than
ethanol
blended
gasoline
.
11
(4)
If
the
distribution
percentage
is
greater
than
sixty
12
fourteen
percent
but
not
greater
than
sixtyfive
sixteen
13
percent,
the
rate
shall
be
twentynine
twentyfive
and
14
fivetenths
cents
for
ethanol
blended
gasoline
and
thirty
and
15
fivetenths
cents
for
motor
fuel
other
than
ethanol
blended
16
gasoline
.
17
(5)
If
the
distribution
percentage
is
greater
than
18
sixtyfive
sixteen
percent
but
not
greater
than
seventy
19
eighteen
percent,
the
rate
shall
be
twentynine
twentysix
20
cents
for
ethanol
blended
gasoline
and
thirty
and
seventenths
21
cents
for
motor
fuel
other
than
ethanol
blended
gasoline
.
22
(6)
If
the
distribution
percentage
is
greater
than
23
seventy
eighteen
percent
but
not
greater
than
seventyfive
24
twenty
percent,
the
rate
shall
be
twentynine
twentysix
and
25
fivetenths
cents
for
ethanol
blended
gasoline
and
thirtyone
26
cents
for
motor
fuel
other
than
ethanol
blended
gasoline
.
27
(7)
If
the
distribution
percentage
is
greater
than
28
seventyfive
twenty
percent
but
not
greater
than
eighty
29
twentytwo
percent,
the
rate
shall
be
twentynine
and
30
threetenths
twentyseven
cents
for
ethanol
blended
gasoline
31
and
thirty
and
eighttenths
cents
for
motor
fuel
other
than
32
ethanol
blended
gasoline
.
33
(8)
If
the
distribution
percentage
is
greater
than
eighty
34
twentytwo
percent
but
not
greater
than
eightyfive
twentysix
35
2
LSB
5098YC
(2)
88
mo/ns
2/
11
H.F.
_____
percent,
the
rate
shall
be
twentynine
twentyseven
and
1
fivetenths
cents
for
ethanol
blended
gasoline
and
thirty
and
2
seventenths
cents
for
motor
fuel
other
than
ethanol
blended
3
gasoline
.
4
(9)
If
the
distribution
percentage
is
greater
than
5
eightyfive
twentysix
percent
but
not
greater
than
ninety
6
thirtyfive
percent,
the
rate
shall
be
twentynine
and
7
seventenths
twentyeight
cents
for
ethanol
blended
gasoline
8
and
thirty
and
fourtenths
cents
for
motor
fuel
other
than
9
ethanol
blended
gasoline
.
10
(10)
If
the
distribution
percentage
is
greater
than
ninety
11
thirtyfive
percent
but
not
greater
than
ninetyfive
fortyfive
12
percent,
the
rate
shall
be
twentynine
and
ninetenths
13
twentyeight
and
fivetenths
cents
for
ethanol
blended
gasoline
14
and
thirty
and
onetenth
cents
for
motor
fuel
other
than
15
ethanol
blended
gasoline
.
16
(11)
If
the
distribution
percentage
is
greater
than
17
ninetyfive
fortyfive
percent
but
not
greater
than
sixtyfive
18
percent
,
the
rate
shall
be
thirty
twentynine
cents
for
ethanol
19
blended
gasoline
and
thirty
cents
for
motor
fuel
other
than
20
ethanol
blended
gasoline
.
21
(12)
If
the
distribution
percentage
is
greater
than
22
sixtyfive
percent
but
not
greater
than
eightyfive
percent,
23
the
rate
shall
be
twentynine
and
twotenths
cents.
24
(13)
If
the
distribution
percentage
is
greater
than
25
eightyfive
percent
but
not
greater
than
ninetyfive
percent,
26
the
rate
shall
be
twentynine
and
fivetenths
cents.
27
(14)
If
the
distribution
percentage
is
greater
than
28
ninetyfive
percent,
the
rate
shall
be
thirty
cents.
29
c.
The
provisions
of
paragraph
â€śbâ€ť
and
subsection
6
30
3
,
paragraph
â€śaâ€ť
,
subparagraph
(2),
shall
be
subject
to
31
legislative
review
at
least
every
six
five
years.
The
review
32
shall
be
based
upon
a
fuel
distribution
percentage
formula
33
status
report
containing
the
recommendations
of
a
legislative
34
interim
committee
appointed
to
conduct
a
review
of
the
fuel
35
3
LSB
5098YC
(2)
88
mo/ns
3/
11
H.F.
_____
distribution
percentage
formulas,
to
be
prepared
with
the
1
assistance
of
the
department
of
revenue
in
association
2
with
the
department
of
transportation.
The
report
shall
3
include
recommendations
for
changes
or
revisions
to
the
4
fuel
distribution
percentage
formulas
based
upon
advances
5
in
technology,
fuel
use
trends,
and
fuel
price
fluctuations
6
observed
during
the
preceding
sixyear
fiveyear
interval;
an
7
analysis
of
the
operation
of
the
fuel
distribution
percentage
8
formulas
during
the
preceding
sixyear
fiveyear
interval;
and
9
a
summary
of
issues
that
have
arisen
since
the
previous
review
10
and
potential
approaches
for
resolution
of
those
issues.
The
11
first
such
report
shall
be
submitted
to
the
general
assembly
no
12
later
than
January
1,
2020,
with
subsequent
reports
developed
13
and
submitted
by
January
1
at
least
every
sixth
fifth
year
14
thereafter.
15
2.
Except
as
otherwise
provided
in
this
section
and
in
this
16
subchapter
,
after
June
30,
2020,
an
excise
tax
of
thirty
cents
17
is
imposed
on
each
gallon
of
motor
fuel
used
for
any
purpose
18
for
the
privilege
of
operating
motor
vehicles
in
this
state.
19
3.
An
excise
tax
of
seventeen
cents
is
imposed
on
each
20
gallon
of
E85
gasoline,
subject
to
the
determination
provided
21
in
subsection
4.
22
4.
The
rate
of
the
excise
tax
on
E85
gasoline
imposed
in
23
subsection
3
shall
be
determined
based
on
the
number
of
gallons
24
of
E85
gasoline
that
are
distributed
in
this
state
during
the
25
previous
calendar
year.
The
department
shall
determine
the
26
actual
tax
paid
for
E85
gasoline
for
each
period
beginning
27
January
1
and
ending
December
31.
The
amount
of
the
tax
paid
on
28
E85
gasoline
during
the
past
calendar
year
shall
be
compared
29
to
the
amount
of
tax
on
E85
gasoline
that
would
have
been
paid
30
using
the
tax
rate
for
gasoline
imposed
in
subsection
1
or
31
2
and
a
difference
shall
be
established.
If
this
difference
32
is
equal
to
or
greater
than
twentyfive
thousand
dollars,
the
33
tax
rate
for
E85
gasoline
for
the
period
beginning
July
1
34
following
the
end
of
the
determination
period
shall
be
the
rate
35
4
LSB
5098YC
(2)
88
mo/ns
4/
11
H.F.
_____
in
effect
as
stated
in
subsection
1
or
2.
1
5.
2.
For
the
privilege
of
operating
aircraft
in
this
state
2
an
excise
tax
of
eight
cents
per
gallon
is
imposed
on
the
use
of
3
all
aviation
gasoline.
4
6.
3.
a.
For
the
privilege
of
operating
motor
vehicles
or
5
aircraft
in
this
state,
there
is
imposed
an
excise
tax
on
the
6
use
of
special
fuel
in
a
motor
vehicle
or
aircraft.
7
(1)
Except
as
otherwise
provided
in
this
section
and
in
8
this
subchapter
,
for
the
period
ending
June
30,
2015,
and
for
9
the
period
beginning
July
1,
2020,
and
thereafter,
the
rate
10
of
the
excise
tax
rate
on
each
gallon
of
special
fuel
for
11
diesel
engines
of
motor
vehicles
used
for
any
purpose
for
the
12
privilege
of
operating
motor
vehicles
in
this
state
,
other
13
than
biodiesel
blended
fuel
classified
as
B11
or
higher,
is
14
thirtytwo
and
fivetenths
cents
per
gallon.
15
(2)
Except
as
otherwise
provided
in
this
section
and
in
16
this
subchapter
,
for
the
period
beginning
July
1,
2015,
and
17
ending
June
30,
2020,
this
subparagraph
shall
apply
to
the
18
excise
tax
imposed
on
each
gallon
of
special
fuel
for
diesel
19
engines
of
motor
vehicles
biodiesel
blended
fuel
classified
20
as
B11
or
higher
used
for
any
purpose
for
the
privilege
of
21
operating
motor
vehicles
in
this
state.
The
On
and
after
22
July
1,
2026,
the
rate
of
the
excise
tax
on
each
gallon
23
of
biodiesel
blended
fuel
classified
as
B11
or
higher
is
24
thirtytwo
and
fivetenths
cents.
Before
July
1,
2026,
the
25
rate
of
the
excise
tax
shall
be
based
on
the
number
of
gallons
26
of
biodiesel
blended
fuel
classified
as
B11
or
higher
that
is
27
distributed
in
this
state
as
expressed
as
a
percentage
of
the
28
number
of
gallons
of
special
fuel
for
diesel
engines
of
motor
29
vehicles
distributed
in
this
state,
which
is
referred
to
as
30
the
distribution
percentage.
The
department
shall
determine
31
the
percentage
basis
for
each
determination
period
beginning
32
January
1
and
ending
December
31
based
on
data
from
the
reports
33
filed
pursuant
to
section
452A.33
.
The
rate
for
of
the
excise
34
tax
shall
apply
for
the
period
beginning
July
1
and
ending
June
35
5
LSB
5098YC
(2)
88
mo/ns
5/
11
H.F.
_____
30
following
the
end
of
the
determination
period.
The
Before
1
July
1,
2026,
the
rate
for
of
the
excise
tax
on
each
gallon
of
2
biodiesel
blended
fuel
classified
as
B11
or
higher
shall
be
3
as
follows:
4
(a)
If
the
distribution
percentage
is
not
greater
than
fifty
5
percent,
the
rate
shall
be
twentynine
and
fivetenths
cents
6
for
biodiesel
blended
fuel
classified
as
B11
or
higher
and
7
thirtytwo
and
fivetenths
cents
for
special
fuel
for
diesel
8
engines
of
motor
vehicles
other
than
biodiesel
blended
fuel
9
classified
as
B11
or
higher
.
10
(b)
If
the
distribution
percentage
is
greater
than
fifty
11
percent
but
not
greater
than
fiftyfive
percent,
the
rate
12
shall
be
twentynine
and
eighttenths
cents
for
biodiesel
13
blended
fuel
classified
as
B11
or
higher
and
thirtytwo
and
14
fivetenths
cents
for
special
fuel
for
diesel
engines
of
motor
15
vehicles
other
than
biodiesel
blended
fuel
classified
as
B11
16
or
higher
.
17
(c)
If
the
distribution
percentage
is
greater
than
18
fiftyfive
percent
but
not
greater
than
sixty
percent,
the
rate
19
shall
be
thirty
and
onetenth
cents
for
biodiesel
blended
fuel
20
classified
as
B11
or
higher
and
thirtytwo
and
fivetenths
21
cents
for
special
fuel
for
diesel
engines
of
motor
vehicles
22
other
than
biodiesel
blended
fuel
classified
as
B11
or
higher
.
23
(d)
If
the
distribution
percentage
is
greater
than
sixty
24
percent
but
not
greater
than
sixtyfive
percent,
the
rate
shall
25
be
thirty
and
fourtenths
cents
for
biodiesel
blended
fuel
26
classified
as
B11
or
higher
and
thirtytwo
and
fivetenths
27
cents
for
special
fuel
for
diesel
engines
of
motor
vehicles
28
other
than
biodiesel
blended
fuel
classified
as
B11
or
higher
.
29
(e)
If
the
distribution
percentage
is
greater
than
30
sixtyfive
percent
but
not
greater
than
seventy
percent,
the
31
rate
shall
be
thirty
and
seventenths
cents
for
biodiesel
32
blended
fuel
classified
as
B11
or
higher
and
thirtytwo
and
33
fivetenths
cents
for
special
fuel
for
diesel
engines
of
motor
34
vehicles
other
than
biodiesel
blended
fuel
classified
as
B11
35
6
LSB
5098YC
(2)
88
mo/ns
6/
11
H.F.
_____
or
higher
.
1
(f)
If
the
distribution
percentage
is
greater
than
seventy
2
percent
but
not
greater
than
seventyfive
percent,
the
rate
3
shall
be
thirtyone
cents
for
biodiesel
blended
fuel
classified
4
as
B11
or
higher
and
thirtytwo
and
fivetenths
cents
for
5
special
fuel
for
diesel
engines
of
motor
vehicles
other
than
6
biodiesel
blended
fuel
classified
as
B11
or
higher
.
7
(g)
If
the
distribution
percentage
is
greater
than
8
seventyfive
percent
but
not
greater
than
eighty
percent,
the
9
rate
shall
be
thirtyone
and
threetenths
cents
for
biodiesel
10
blended
fuel
classified
as
B11
or
higher
and
thirtytwo
and
11
fivetenths
cents
for
special
fuel
for
diesel
engines
of
motor
12
vehicles
other
than
biodiesel
blended
fuel
classified
as
B11
13
or
higher
.
14
(h)
If
the
distribution
percentage
is
greater
than
eighty
15
percent
but
not
greater
than
eightyfive
percent,
the
rate
16
shall
be
thirtyone
and
sixtenths
cents
for
biodiesel
17
blended
fuel
classified
as
B11
or
higher
and
thirtytwo
and
18
fivetenths
cents
for
special
fuel
for
diesel
engines
of
motor
19
vehicles
other
than
biodiesel
blended
fuel
classified
as
B11
20
or
higher
.
21
(i)
If
the
distribution
percentage
is
greater
than
22
eightyfive
percent
but
not
greater
than
ninety
percent,
the
23
rate
shall
be
thirtyone
and
ninetenths
cents
for
biodiesel
24
blended
fuel
classified
as
B11
or
higher
and
thirtytwo
and
25
fivetenths
cents
for
special
fuel
for
diesel
engines
of
motor
26
vehicles
other
than
biodiesel
blended
fuel
classified
as
B11
27
or
higher
.
28
(j)
If
the
distribution
percentage
is
greater
than
ninety
29
percent
but
not
greater
than
ninetyfive
percent,
the
rate
30
shall
be
thirtytwo
and
twotenths
cents
for
biodiesel
31
blended
fuel
classified
as
B11
or
higher
and
thirtytwo
and
32
fivetenths
cents
for
special
fuel
for
diesel
engines
of
motor
33
vehicles
other
than
biodiesel
blended
fuel
classified
as
B11
34
or
higher
.
35
7
LSB
5098YC
(2)
88
mo/ns
7/
11
H.F.
_____
(k)
If
the
distribution
percentage
is
greater
than
1
ninetyfive
percent,
the
rate
shall
be
thirtytwo
and
2
fivetenths
cents
for
biodiesel
blended
fuel
classified
as
B11
3
or
higher
and
thirtytwo
and
fivetenths
cents
for
special
4
fuel
for
diesel
engines
of
motor
vehicles
other
than
biodiesel
5
blended
fuel
classified
as
B11
or
higher
.
6
(3)
The
rate
of
the
excise
tax
on
special
fuel
for
aircraft
7
is
five
cents
per
gallon.
8
(4)
On
all
other
special
fuel,
unless
otherwise
specified
in
9
this
section
,
the
per
gallon
rate
of
the
excise
tax
is
the
same
10
as
the
motor
fuel
tax
under
subsection
1
.
11
b.
Indelible
dye
meeting
United
States
environmental
12
protection
agency
and
internal
revenue
service
regulations
must
13
be
added
to
fuel
before
or
upon
withdrawal
at
a
terminal
or
14
refinery
rack
for
that
fuel
to
be
exempt
from
tax
and
the
dyed
15
fuel
may
be
used
only
for
an
exempt
purpose.
16
Sec.
2.
Section
452A.31,
subsection
2,
paragraph
a,
17
subparagraph
(1),
Code
2020,
is
amended
by
adding
the
following
18
new
subparagraph
division:
19
NEW
SUBPARAGRAPH
DIVISION
.
(c)
The
total
E15
gasoline
20
gallonage
which
is
the
total
number
of
gallons
of
ethanol
21
blended
gasoline
classified
as
E15
or
higher,
including
E85
22
gasoline.
23
Sec.
3.
Section
452A.31,
subsection
3,
paragraph
a,
Code
24
2020,
is
amended
by
adding
the
following
new
subparagraph:
25
NEW
SUBPARAGRAPH
.
(02)
The
total
B11
gallonage
which
26
is
the
total
number
of
gallons
of
biodiesel
blended
fuel
27
classified
as
B11
or
higher.
28
Sec.
4.
Section
452A.31,
subsection
4,
paragraph
a,
29
subparagraph
(1),
Code
2020,
is
amended
by
adding
the
following
30
new
subparagraph
division:
31
NEW
SUBPARAGRAPH
DIVISION
.
(c)
The
aggregate
E15
gasoline
32
gallonage
which
is
the
aggregate
total
number
of
gallons
33
of
ethanol
blended
gasoline
classified
as
E15
or
higher,
34
including
E85
gasoline.
35
8
LSB
5098YC
(2)
88
mo/ns
8/
11
H.F.
_____
Sec.
5.
Section
452A.31,
subsection
5,
paragraph
a,
Code
1
2020,
is
amended
by
adding
the
following
new
subparagraph:
2
NEW
SUBPARAGRAPH
.
(02)
The
aggregate
B11
gallonage
which
3
is
the
aggregate
total
number
of
gallons
of
biodiesel
blended
4
fuel
classified
as
B11
or
higher.
5
Sec.
6.
APPLICABILITY.
The
provision
of
the
section
of
6
this
Act
amending
section
452A.3
to
require
the
department
7
of
revenue
to
determine
the
percentage
basis
for
each
8
determination
period
beginning
January
1
and
ending
December
9
31
based
on
data
from
the
reports
filed
pursuant
to
section
10
452A.33
for
purposes
of
the
excise
tax
on
biodiesel
blended
11
fuel
classified
as
B11
or
higher
applies
to
the
determination
12
period
beginning
January
1,
2021,
and
to
each
determination
13
period
thereafter,
for
the
rate
of
the
excise
tax
on
each
14
gallon
of
biodiesel
blended
fuel
classified
as
B11
or
higher
15
beginning
July
1,
2021.
16
EXPLANATION
17
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
18
the
explanationâ€™s
substance
by
the
members
of
the
general
assembly.
19
This
bill
relates
to
the
excise
taxes
on
motor
fuel
and
20
certain
special
fuel.
21
Under
current
law,
until
June
30,
2020,
the
pergallon
22
excise
tax
on
ethanol
blended
gasoline
is
up
to
2
cents
less
23
than
the
pergallon
excise
tax
on
other
motor
fuel,
based
on
24
the
distribution
percentage
of
the
fuels.
After
June
30,
2020,
25
the
pergallon
excise
tax
on
ethanol
blended
gasoline
and
other
26
motor
fuel
is
30
cents.
The
bill
instead
imposes
a
pergallon
27
excise
tax
of
30
cents
on
motor
fuel
other
than
ethanol
blended
28
gasoline
classified
as
E15
or
higher.
Until
July
1,
2026,
29
the
bill
imposes
a
pergallon
excise
tax
on
ethanol
blended
30
gasoline
classified
as
E15
or
higher
that
is
up
to
6
cents
31
less
than
the
pergallon
excise
tax
on
other
motor
fuel,
based
32
on
the
distribution
percentage
of
the
fuels.
On
and
after
July
33
1,
2026,
the
pergallon
excise
tax
on
ethanol
blended
gasoline
34
classified
as
E15
or
higher
is
30
cents.
The
bill
requires
35
9
LSB
5098YC
(2)
88
mo/ns
9/
11
H.F.
_____
the
distribution
percentage
to
be
based
on
data
from
reports
1
filed
pursuant
to
Code
section
452A.33.
2
Current
law
provides
for
legislative
review
of
the
fuel
3
distribution
percentage
formulas
at
least
every
six
years,
4
with
the
first
report
due
no
later
than
January
1,
2020.
The
5
bill
instead
provides
for
legislative
review
of
the
fuel
6
distribution
percentage
formulas
at
least
every
five
years.
7
Under
current
law,
the
pergallon
excise
tax
on
E85
8
gasoline
is
up
to
14
cents
less
than
the
pergallon
excise
tax
9
on
other
motor
fuel,
depending
on
the
amount
of
excise
tax
10
paid
on
E85
gasoline
during
the
past
calendar
year
and
the
11
amount
of
the
excise
tax
on
other
motor
fuel.
The
bill
strikes
12
the
provisions
relating
to
the
pergallon
excise
tax
on
E85
13
gasoline.
14
Under
current
law,
until
June
30,
2020,
the
pergallon
15
excise
tax
on
biodiesel
blended
fuel
classified
as
B11
or
16
higher
is
up
to
3
cents
less
than
the
pergallon
excise
tax
17
on
other
special
fuel
for
diesel
engines
of
motor
vehicles,
18
based
on
the
distribution
percentage
of
the
fuels.
After
June
19
30,
2020,
the
pergallon
excise
tax
on
biodiesel
blended
fuel
20
classified
as
B11
or
higher
and
other
special
fuel
for
diesel
21
engines
of
motor
vehicles
is
32.5
cents.
The
bill
extends
the
22
date
on
which
the
pergallon
excise
tax
on
biodiesel
blended
23
fuel
classified
as
B11
or
higher
becomes
32.5
cents
to
July
1,
24
2026.
For
the
determination
period
beginning
January
1,
2021,
25
and
for
each
determination
period
thereafter,
the
bill
requires
26
the
distribution
percentage
to
be
based
on
data
from
reports
27
filed
pursuant
to
Code
section
452A.33.
28
The
bill
creates
reporting
classifications
under
Code
29
section
452A.31
for
ethanol
blended
gasoline
classified
as
30
E15
or
higher
and
biodiesel
blended
fuel
classified
as
B11
31
or
higher
for
purposes
of
gallonage
reports
submitted
to
the
32
department
of
revenue
pursuant
to
Code
section
452A.33.
33
By
operation
of
law,
to
the
extent
the
excise
tax
on
E85
34
gasoline
and
ethanol
blended
gasoline
classified
as
lower
than
35
10
LSB
5098YC
(2)
88
mo/ns
10/
11
H.F.
_____
E15
is
increased
more
than
0.5
cents
per
gallon,
the
inventory
1
tax
set
forth
in
Code
section
452A.85
applies.
2
11
LSB
5098YC
(2)
88
mo/ns
11/
11