House File 2387 - Introduced HOUSE FILE 2387 BY YOUNG and KAUFMANN A BILL FOR An Act relating to electric fuel, including the electric fuel 1 excise tax and biennial electric fuel dispenser inspections. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 6163YH (3) 90 th/ns
H.F. 2387 Section 1. Section 452A.41, subsection 1, Code 2024, is 1 amended to read as follows: 2 1. An excise tax of two and six-tenths cents is imposed on 3 each kilowatt hour of electric fuel delivered or placed into 4 the battery or other energy storage device of an electric motor 5 vehicle at a location in this state , other than a residence , in 6 exchange for a fee paid by the vehicle operator . 7 Sec. 2. Section 452A.41, subsection 4, paragraph a, Code 8 2024, is amended to read as follows: 9 a. The department of agriculture and land stewardship shall 10 provide for a biennial inspection of each charging station 11 through which electric fuel can be dispensed and is dispensed 12 in exchange for a fee paid by a vehicle operator , if the 13 charging station is owned by a licensed electric fuel dealer 14 or licensed electric fuel user. The purpose of the inspection 15 is to determine the accuracy and correctness of the charging 16 station when electric fuel is dispensed. For that purpose, 17 the department of agriculture and land stewardship may enter 18 upon the premises where the charging station is located or upon 19 the premises where equipment directly related to the accuracy 20 or correctness of the charging station is located. The 21 department of agriculture and land stewardship shall determine 22 the accuracy and correctness of the charging station by using 23 standards adopted by the national conference on weights and 24 measures and published in the national institute of standards 25 and technology, handbook 44, referred to as “specifications, 26 tolerances, and other technical requirements for weighing and 27 measuring devices”. 28 EXPLANATION 29 The inclusion of this explanation does not constitute agreement with 30 the explanation’s substance by the members of the general assembly. 31 Under current law, an excise tax of 2.6 cents is imposed on 32 each kilowatt hour of electric fuel delivered or placed into 33 the battery or other energy storage device of an electric motor 34 vehicle at a location in Iowa, other than a residence. In 35 -1- LSB 6163YH (3) 90 th/ns 1/ 2
H.F. 2387 addition, the department of agriculture and land stewardship 1 (DALS) is required to provide for a biennial inspection of each 2 charging station through which electric fuel can be dispensed 3 if the charging station is owned by a licensed electric fuel 4 dealer or licensed electric fuel user. 5 This bill limits the imposition of the electric fuel 6 excise tax to electric fuel exchanged for a fee, and the DALS 7 inspection requirement to charging stations that dispense 8 electric fuel in exchange for a fee. 9 -2- LSB 6163YH (3) 90 th/ns 2/ 2