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91st General Assembly · Funnel one-pager · Monday, November 9, 2026

SF 2188: Relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement of husbandry used in agricultural production

Became SF 2493 · Its progress continues under the new number.

What it does

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 cents to cents.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 (IDR). This bill exempts ethanol blended gasoline formulated with more than 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 of husbandry used in agricultural production.

Sponsors

Transportation committee

Cost

No fiscal note

Senate subcommittee · named February 10, 2026

  • Sen. Jeff Taylor (R) · jeff.taylor@legis.iowa.gov
  • Sen. William A. Dotzler Jr. (D) · bill.dotzler@legis.iowa.gov
  • Sen. Kerry Gruenhagen (R) · kerry.gruenhagen@legis.iowa.gov

Lobbying · 14 for, 0 against

For: ADM; Deere & Company; Growmark, Inc.; Growth Energy; Iowa Biotechnology Association; Iowa Corn Growers Association; Iowa Department of Agriculture & Land Stewardship; Iowa Farm Bureau Federation; Iowa Farmers Union; Iowa Institute for Cooperatives; Iowa Nebraska Farm Equipment Dealers Association; Iowa Renewable Fuels Association (IRF); and 2 more

In plain words

  1. January 14, 2026Filed in the Senate and sent to the Transportation committee · as SSB 3025
  2. January 14, 2026Senate subcommittee named: Zumbach, Costello and Zimmer · as SSB 3025
  3. January 20, 2026Subcommittee recommended passing it · as SSB 3025
  4. February 3, 2026Approved by the Senate committee, and given a new number: SF 2188 · as SSB 3025
  5. February 4, 2026Filed in the Senate
  6. February 4, 2026Approved by the Senate committee
  7. February 9, 2026Sent to the Senate Ways and Means committee
  8. February 10, 2026Senate subcommittee named: Taylor, Dotzler and Gruenhagen
  9. March 11, 2026Subcommittee recommended passing it
  10. April 15, 2026Approved by the Senate committee, and given a new number: SF 2493

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/91/SF2188