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IA SSB3025

SB

Official Source

Status

Introduced

1/14/2026

Primary Sponsor

Transportation

Click for details

Origin

Senate

91st General Assembly

AI Summary

  • Exempts ethanol blended gasoline containing more than 85% ethanol by volume from state excise tax when purchased at a terminal or refinery rack exclusively for use in agricultural implements
  • Current law imposes excise taxes of 24 to 30 cents per gallon on ethanol blended gasoline classified as E-15 or higher, based on distribution percentages compared to all nonaviation gasoline
  • Under existing Code section 452A.17, farmers using motor fuel in agricultural implements must pay the excise tax upfront and then file for a refund from the Iowa Department of Revenue
  • Creates new Code section 452A.16 to eliminate the tax at the point of purchase rather than requiring a refund process for qualifying agricultural fuel purchases
  • Proposed by the Senate Transportation Committee, chaired by Senator Zumbach

Legislative Description

A bill for an act relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement used in agricultural production.(See SF 2188.)

Last Action

Committee report approving bill, renumbered as SF 2188.

2/3/2026

Committee Referrals

Transportation1/14/2026

Full Bill Text

No bill text available