House File 2643 - Reprinted HOUSE FILE 2643 BY COMMITTEE ON AGRICULTURE (SUCCESSOR TO HF 2299) (As Amended and Passed by the House March 12, 2026 ) A BILL FOR An Act relating to reporting total gasoline and diesel fuel 1 gallonage sold and dispensed by retail dealers for a 2 determination period. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 HF 2643 (2) 91 jm/jh/md

H.F. 2643 Section 1. Section 422.11O, subsection 2, paragraph a, Code 1 2026, is amended by adding the following new subparagraph: 2 NEW SUBPARAGRAPH . (02) The retail dealer has timely filed 3 the report required under section 452A.33, subsection 1, 4 paragraph “c” , for the latest determination period ending on 5 or before the last day of the retail dealer’s tax year. For 6 purposes of this subparagraph, “timely filed” means the same 7 as defined in section 452A.33, subsection 1, paragraph “c” , 8 subparagraph (3). 9 Sec. 2. Section 422.11P, subsection 3, paragraph a, Code 10 2026, is amended by adding the following new subparagraph: 11 NEW SUBPARAGRAPH . (02) The retail dealer has timely filed 12 the report required under section 452A.33, subsection 1, 13 paragraph “c” , for the latest determination period ending on 14 or before the last day of the retail dealer’s tax year. For 15 purposes of this subparagraph, “timely filed” means the same 16 as defined in section 452A.33, subsection 1, paragraph “c” , 17 subparagraph (3). 18 Sec. 3. Section 422.11Y, subsection 3, paragraph a, Code 19 2026, is amended by adding the following new subparagraph: 20 NEW SUBPARAGRAPH . (02) The retail dealer has timely filed 21 the report required under section 452A.33, subsection 1, 22 paragraph “c” , for the latest determination period ending on 23 or before the last day of the retail dealer’s tax year. For 24 purposes of this subparagraph, “timely filed” means the same 25 as defined in section 452A.33, subsection 1, paragraph “c” , 26 subparagraph (3). 27 Sec. 4. Section 452A.33, subsection 1, Code 2026, is amended 28 by adding the following new paragraph: 29 NEW PARAGRAPH . 0c. The report shall distinguish between 30 a retail dealer selling and dispensing motor fuel from a 31 permanent location and from a mobile location. 32 Sec. 5. Section 452A.33, subsection 1, paragraph c, Code 33 2026, is amended to read as follows: 34 c. (1) (a) The retail dealer shall prepare and annually 35 -1- HF 2643 (2) 91 jm/jh/md 1/ 3

H.F. 2643 file the report with the department by February 10 in a manner 1 and according to procedures required by the department in 2 compliance with section 452A.61 . However, the The department 3 may require that the retail dealer file the report with 4 the department by electronic transmission. The department 5 may require that retail dealers report to the department on 6 an annual, quarterly, or monthly basis. The department, 7 upon application by a retail dealer, may grant a reasonable 8 extension of time to file the report shall grant any reasonable 9 request to extend the February 10 deadline to an extended 10 deadline of February 28, and may further extend the February 28 11 deadline as specified in subparagraph division (b) . 12 (b) At the discretion of the department, the February 28 13 extended deadline in subparagraph division (a) may be further 14 extended or a report that has been timely filed may be amended, 15 upon application, if the department determines that the further 16 extension to the filing of or any proposed amendment to the 17 report occurs in good faith, and the retail dealer was impacted 18 by unforeseen emergency circumstances, as long as the further 19 extension of time or amendment does not preclude the department 20 from delivering the report and meeting other obligations 21 required by law. 22 (2) (a) If a retail dealer fails to file the a timely 23 report as required by this section subsection or fails to 24 maintain records required to file the report the department may 25 impose a civil penalty of not more than one hundred dollars per 26 occurrence in addition to any other penalty provided by law. 27 The penalty amount shall be deposited into the general fund of 28 the state. 29 (b) A retail dealer who fails to timely file a report as 30 required by this subsection for the latest determination period 31 ending on or before the last day of the retail dealer’s tax 32 year is also ineligible to claim any tax credit available under 33 section 422.11O, 422.11P, or 422.11Y for the tax year. 34 (3) For purposes of this paragraph, “timely filed” means 35 -2- HF 2643 (2) 91 jm/jh/md 2/ 3

H.F. 2643 a report filed before the extended deadline of February 28, 1 unless the extended deadline has been further extended pursuant 2 to this paragraph and in such case before that deadline. 3 Sec. 6. Section 452A.33, subsection 1, Code 2026, is amended 4 by adding the following new paragraph: 5 NEW PARAGRAPH . e. For a retail dealer that has not filed 6 a report by the February 10 deadline, the department shall 7 mail written and electronic notification to such retail dealer 8 explaining the retailer’s potential inability to claim certain 9 tax credits for failing to file the report unless the retail 10 dealer files an application to extend the February 10 deadline 11 to the extended deadline of February 28. The mailing shall 12 also provide information and procedures for receiving further 13 extensions to file the report. 14 -3- HF 2643 (2) 91 jm/jh/md 3/ 3