Relating to fuel taxation by extending tax credits for E-15 gasoline, and modifying the sales tax refund for biodiesel production

Where it is now

1. ✓
   Done: IntroducedFebruary 20, 2025
2. ✓
   Done: SubcommitteeFebruary 20, 2025
3. ✓
   Done: House committeeMay 12, 2025
4. ✕
   Stopped: Passes the HouseDied when the General Assembly ended
5. Next: Senate committeeFunnel: by March 20, 2026
6. Next: Passes the Senate
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill relates to fuel taxation by extending the tax credit for E-15 gasoline and modifying the sales tax refund for biodiesel production. The bill modifies the E-15 gasoline tax credit by extending the repeal of the credit from January 1, 2026, to January 1, 2029. The bill reduces the tax credit from cents per gallon to 4.5 cents per gallon in calendar year 2028, and makes the tax credit nonrefundable in calendar year 2028. The bill amends the Iowa Acts to ensure the availability of the E-15 gasoline tax credit for those retail dealers whose tax year does not align with the repeal date of the E-15 gasoline tax credit repeal date in the bill. The bill increases the refund available to the producers of biodiesel from cents per gallon produced to 4.5 cents per gallon produced.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

House subcommittee

Named February 20, 2025 (as HSB 237). On March 13, 2025 it recommended passage.

• Rep. Michael V. Sexton R
• Rep. Eric J. Gjerde DEmail
• Rep. David E. Young REmail

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Fiscal note

The changes to biofuels due to House File 1053 are estimated to decrease State General Fund revenue by the amounts detailed in Figure 3 below.

• Biofuels Tax Credits, Extension · May 13, 2025

Nonpartisan cost estimates from the Legislative Services Agency’s Fiscal Services Division. The newest is first. Reading a fiscal note

Iowa Code it changes

Amends§422.11O§422.11Y§422.33§423.4

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.