HF 2387 (LSB 6163YH (3) 90)

HOUSE FILE 2387

BY  YOUNG and KAUFMANN

A BILL FOR

An Act relating to electric fuel, including the electric fuel excise tax and biennial electric fuel dispenser inspections.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 452A.41, subsection 1, Code 2024, is amended to read as follows:
   1.  An excise tax of two and six-tenths cents is imposed on each kilowatt hour of electric fuel delivered or placed into the battery or other energy storage device of an electric motor vehicle at a location in this state, other than a residence, in exchange for a fee paid by the vehicle operator.
    Sec. 2.  Section 452A.41, subsection 4, paragraph a, Code 2024, is amended to read as follows:
   a.  The department of agriculture and land stewardship shall provide for a biennial inspection of each charging station through which electric fuel can be dispensed and is dispensed in exchange for a fee paid by a vehicle operator, if the charging station is owned by a licensed electric fuel dealer or licensed electric fuel user. The purpose of the inspection is to determine the accuracy and correctness of the charging station when electric fuel is dispensed. For that purpose, the department of agriculture and land stewardship may enter upon the premises where the charging station is located or upon the premises where equipment directly related to the accuracy or correctness of the charging station is located. The department of agriculture and land stewardship shall determine the accuracy and correctness of the charging station by using standards adopted by the national conference on weights and measures and published in the national institute of standards and technology, handbook 44, referred to as “specifications, tolerances, and other technical requirements for weighing and measuring devices”.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   Under current law, an excise tax of 2.6 cents is imposed on each kilowatt hour of electric fuel delivered or placed into the battery or other energy storage device of an electric motor vehicle at a location in Iowa, other than a residence. In addition, the department of agriculture and land stewardship (DALS) is required to provide for a biennial inspection of each charging station through which electric fuel can be dispensed if the charging station is owned by a licensed electric fuel dealer or licensed electric fuel user.
   This bill limits the imposition of the electric fuel excise tax to electric fuel exchanged for a fee, and the DALS inspection requirement to charging stations that dispense electric fuel in exchange for a fee.