Bills › 91st General Assembly
Where it is now
- Done: IntroducedJanuary 14, 2026
- Done: SubcommitteeJanuary 14, 2026
- Done: House committeeFebruary 4, 2026
- Skipped: Passes the HouseContinued as HF 2343
- Next: Senate committee
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Became HF 2343 → Its progress continues under the new number. Go to HF 2343 What’s a funnel?
What’s in it
AI summary People who buy fuel with more than 85 percent ethanol for farm equipment can avoid paying the state's gasoline tax. This change applies when the fuel is bought directly from a refinery or a distribution terminal for use in agricultural tools. Currently, these buyers have to pay the tax first and then ask the government for a refund later.1
Read the official explanation
Under current law, the excise tax on each gallon of ethanol blended gasoline classified as E-15 or higher is based on the distribution percentage of those fuels compared to the distribution of all nonaviation gasoline motor fuel, and ranges from 24 cents to 30 cents. For motor fuel and undyed special fuel used for a variety of exempt purposes under Code section 452A.17, including in implements used in agricultural production, a person who pays the excise tax may claim a refund from the Iowa department of revenue. This bill exempts ethanol blended gasoline formulated with more than 85 percent by volume of ethanol from imposition and collection of the excise tax when purchased at a terminal or refinery rack exclusively for use in an implement used in agricultural production.
House subcommittee
Named January 14, 2026. On February 3, 2026 it recommended passage.
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