MO HB2455

Creates a state tax credit for retail dealers selling ethanol-blended fuel (15-50% ethanol) beginning January 1, 2017

Tax credit rates vary by season: 10 cents per gallon from June 1 through September 15, and 3 cents per gallon during the rest of the year

If EPA eliminates seasonal gasoline volatility requirements, the credit converts to a flat 3 cents per gallon year-round

Total tax credits capped at $1 million per calendar year, distributed on a first-come, first-served basis

Credits are refundable but cannot be sold, transferred, or assigned; program automatically sunsets after eight years unless reauthorized