Modifying the sales or use tax refund for biodiesel production, and including retroactive applicability provisions

Where it is now

1. ✓
   Done: IntroducedJanuary 14, 2026
2. ✓
   Done: SubcommitteeFebruary 18, 2026
3. ✓
   Done: Senate committeeFebruary 11, 2026
4. ✕
   Stopped: Passes the SenateDied when the General Assembly ended
5. –
   Skipped: House committeeSkipped
6. ✓
   Done: Passes the HouseMay 2, 202683–2
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

Beginning January 1, 2026, but before January 1, 2027, this bill increases the sales or use tax refund available to the producers of biodiesel from cents per gallon to cents per gallon. Beginning January 1, 2027, but before January 1, 2028, the bill reverts the refund amount back to cents per gallon of biodiesel produced. The amount of the refund is calculated by multiplying the designated rate (currently cents) by the total number of gallons of biodiesel produced by the biodiesel producer in this state. The bill does not change the repeal date of January 1, 2028. The bill applies retroactively to January 1, 2026, for gallons of biodiesel produced by a biodiesel producer in this state on or after that date.

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

Fiscal note

3 million.

• Biodiesel Producers, Sales Tax Refunds · May 1, 2026
• Biodiesel Producers, Sales Tax Refunds · April 23, 2026

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§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.