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House File 158 - IntroducedA Bill ForAn Act 1relating to fuel excise tax refunds for transportation
2of pupils of accredited nonpublic schools.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 452A.17, subsection 1, paragraph a,
2subparagraph (3), Code 2019, is amended to read as follows:
3(3) A regional transit system, the state, any of its
4agencies, any political subdivision of the state, or any
5benefited fire district which is used for a purpose specified
6in section 452A.57, subsection 11, or for public purposes,
7including fuel sold for the transportation of pupils of
8approved public and nonpublic schools by a carrier who
9contracts with the public school under section 285.5, and fuel
10sold to an accredited nonpublic school for the transportation
11of pupils of the accredited nonpublic school.
12EXPLANATION
13The inclusion of this explanation does not constitute agreement with
14the explanation’s substance by the members of the general assembly.
15Under current law, fuel excise tax refunds are allowable
16for fuel sold for the transportation of pupils of approved
17public and nonpublic schools by a carrier who contracts with
18the public school under Code section 285.5. This bill allows
19refunds for fuel sold to an accredited nonpublic school for the
20transportation of pupils of the accredited nonpublic school.
-1-ns/jh
2of pupils of accredited nonpublic schools.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 452A.17, subsection 1, paragraph a,
2subparagraph (3), Code 2019, is amended to read as follows:
3(3) A regional transit system, the state, any of its
4agencies, any political subdivision of the state, or any
5benefited fire district which is used for a purpose specified
6in section 452A.57, subsection 11, or for public purposes,
7including fuel sold for the transportation of pupils of
8approved public and nonpublic schools by a carrier who
9contracts with the public school under section 285.5, and fuel
10sold to an accredited nonpublic school for the transportation
11of pupils of the accredited nonpublic school.
12EXPLANATION
13The inclusion of this explanation does not constitute agreement with
14the explanation’s substance by the members of the general assembly.
15Under current law, fuel excise tax refunds are allowable
16for fuel sold for the transportation of pupils of approved
17public and nonpublic schools by a carrier who contracts with
18the public school under Code section 285.5. This bill allows
19refunds for fuel sold to an accredited nonpublic school for the
20transportation of pupils of the accredited nonpublic school.
-1-ns/jh