Senate File 2284 - Reprinted SENATE FILE 2284 BY COMMITTEE ON AGRICULTURE (SUCCESSOR TO SF 401) (SUCCESSOR TO SF 235) (As Amended and Passed by the Senate March 10, 2014 ) 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 SF 2284 (4) 85 da/nh/jh

S.F. 2284 Section 1. Section 214.1, Code 2014, is amended by adding 1 the following new subsection: 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 Sec. 2. Section 214.1, subsection 1, Code 2014, is amended 9 to read as follows: 10 1. “Biodiesel” , “biodiesel fuel” , “biofuel” , “diesel fuel” , 11 “E-85 gasoline” , “ethanol” , “gasoline” , “motor fuel” , “retail 12 dealer” , “retail motor fuel site” , and “wholesale dealer” mean 13 the same as defined in section 214A.1 . 14 Sec. 3. NEW SECTION . 214.12 Accessibility of motor fuel 15 pumps —— rules. 16 1. A retail dealer operating a retail motor fuel site shall 17 comply with the applicable requirements of the Americans with 18 Disabilities Act of 1990, to the extent required in that Act. 19 2. a. A retail dealer operating a retail motor fuel site 20 shall offer refueling assistance upon the request of a customer 21 who is an individual with a disability, if any of the following 22 applies: 23 (1) The retail dealer is required to comply with the 24 provisions of subsection 1. 25 (2) On or after the effective date of this Act, the retail 26 dealer modifies or replaces a structure that is part of the 27 retail motor fuel site, including but not limited to the 28 exterior or interior of any building, a motor fuel pump, or a 29 motor fuel storage tank. A modification does not include a 30 cosmetic improvement or minor repair. 31 b. A retail dealer shall provide refueling assistance under 32 paragraph “a” by doing all of the following: 33 (1) Displaying two signs indicating that the retail motor 34 fuel site offers refueling assistance consistent with the 35 -1- SF 2284 (4) 85 da/nh/jh 1/ 5

S.F. 2284 Americans with Disabilities Act of 1990 and this section. 1 (a) The first sign shall bear the international symbol 2 of accessibility and be posted in a conspicuous place that 3 notifies the traveling public that the retail motor fuel site 4 offers refueling assistance to individuals with disabilities. 5 The sign shall be at least eighteen inches in width and 6 twenty-four inches in height. 7 (b) The second sign shall notify customers of the hours that 8 refueling assistance is available. The second sign shall be 9 posted near a motor fuel pump where a call button is located 10 as provided in subparagraph (2) and be easily readable by 11 customers. The sign shall be nine inches in width and nine 12 inches in height. 13 (2) Installing and maintaining at least one large call 14 button that is accessible by a customer who may request 15 refueling assistance during the hours posted. 16 (a) A call button shall be located near each motor fuel pump 17 that dispenses a type of motor fuel classified as diesel fuel, 18 gasoline, or E-85 gasoline. However, a call button is not 19 required to be located near a motor fuel pump that dispenses a 20 type of motor fuel if the call button is also near a motor fuel 21 pump that dispenses another type of motor fuel. A call button 22 shall be located within the reach of a customer who is inside a 23 motor vehicle and capable of being operated by a customer with 24 a closed hand. 25 (b) A call button when activated must emit a recognizable 26 sound inside a structure where an employee is regularly on 27 duty. 28 c. Notwithstanding paragraphs “a” and “b” , a retail dealer 29 is not required to provide refueling assistance as follows: 30 (1) If the retail motor fuel site is a tank wagon. 31 (2) If the retail motor fuel site has two or fewer licensed 32 motor fuel pumps. 33 (3) At any time that the retail motor fuel site is operating 34 on a remote control basis with fewer than two employees on duty 35 -2- SF 2284 (4) 85 da/nh/jh 2/ 5

S.F. 2284 at the retail motor fuel site. 1 3. A customer shall not incur any additional expense for 2 requesting refueling assistance as provided in this section. 3 4. The department shall adopt rules to provide standards 4 for retail dealers operating retail motor fuel sites in 5 implementing the provisions of this section. 6 Sec. 4. NEW SECTION . 214.13 Accessibility of motor fuel 7 pumps —— enforcement. 8 1. During its regular inspection of motor fuel pumps at 9 a retail motor fuel site as provided in section 214.11, the 10 department shall determine whether a retail dealer is in 11 compliance with section 214.12, including rules adopted by the 12 department under that section. 13 2. Upon determining that a violation of section 214.12 14 requires corrective action, the department shall notify the 15 retail dealer. The retail motor fuel site or the retail 16 dealer’s practices, as applicable, shall be modified to 17 correct the violation within six months after the retail dealer 18 receives such notice. 19 3. The department shall inspect a retail motor fuel site 20 if it determines on the basis of the receipt of three or more 21 complaints that a violation of section 214.12 may require 22 corrective action. 23 4. Upon determining that a retail dealer has violated 24 section 214.12, and has failed to comply with a notice for 25 corrective action as provided in this section, the department 26 may suspend one or more licenses issued under this chapter 27 to operate motor fuel pumps located at the retail motor site 28 where the violation is occurring. The department shall suspend 29 the license until it determines that the violation has been 30 corrected. 31 Sec. 5. NEW SECTION . 422.11K Accessibility of motor fuel 32 pumps tax credit. 33 1. The taxes imposed in this division, less the credits 34 allowed under section 422.12, shall be reduced by an 35 -3- SF 2284 (4) 85 da/nh/jh 3/ 5

S.F. 2284 accessibility of motor fuel pumps tax credit. 1 2. The taxpayer must qualify as all of the following: 2 a. A retail dealer who sells and dispenses motor fuel 3 through a motor fuel pump located at the retail dealer’s 4 permanent retail motor fuel site operating in compliance with 5 chapter 214. 6 b. An eligible small business as defined in 26 U.S.C. §44. 7 3. a. A taxpayer may claim a tax credit for providing 8 refueling assistance to customers as provided in section 9 214.12. 10 b. This section does not require that a taxpayer be eligible 11 to claim a tax credit under 26 U.S.C. §44 or actually claim a 12 tax credit under that section. 13 c. A taxpayer may claim a tax credit as provided in this 14 section regardless of whether the taxpayer is required to 15 provide refueling assistance under section 214.12. 16 4. The taxpayer must file a claim for a tax credit and 17 any required supporting documentation in a form and manner 18 prescribed by the department. 19 5. The amount of a tax credit under this section shall not 20 exceed actual and necessary expenditures incurred by a retail 21 dealer in providing refueling assistance to customers at a 22 retail motor fuel site as provided in section 214.12. The 23 expenditures must directly relate to preparing or displaying 24 signs and installing at least one call button as provided in 25 that section. 26 6. The amount of a tax credit shall not exceed five hundred 27 dollars for each retail motor fuel site where the retail dealer 28 sells and dispenses motor fuel and where the retail dealer 29 provides refueling assistance as provided in subsection 5. 30 7. If a tax credit is allowed, the amount of the tax credit 31 claimed shall not be deductible under any other provision of 32 law in determining taxable income for state tax purposes. 33 8. a. A tax credit in excess of the taxpayer’s liability 34 for the tax year is not refundable but may be credited to the 35 -4- SF 2284 (4) 85 da/nh/jh 4/ 5

S.F. 2284 tax liability for the following five years or until depleted, 1 whichever is earlier. 2 b. A tax credit shall not be carried back to a tax year 3 prior to the tax year in which the taxpayer claims the tax 4 credit. 5 Sec. 6. Section 422.33, Code 2014, is amended by adding the 6 following new subsection: 7 NEW SUBSECTION . 11. The taxes imposed under this division 8 shall be reduced by an accessibility of motor fuel pumps tax 9 credit. The taxpayer may claim the tax credit according to the 10 same requirements, for the same amount, and calculated in the 11 same manner, as provided in section 422.11K. 12 Sec. 7. EFFECTIVE DATES. 13 1. Except as provided in subsection 2, this Act takes effect 14 July 1, 2014. 15 2. The provisions of this Act enacting section 214.12, 16 subsection 2 requiring that signs and one or more call buttons 17 be located at a retail motor fuel site take effect January 1, 18 2015. 19 Sec. 8. APPLICABILITY. The sections of this Act enacting 20 section 422.11K and section 422.33, subsection 11, apply to tax 21 years beginning on or after January 1, 2015. 22 -5- SF 2284 (4) 85 da/nh/jh 5/ 5