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

Where it is now

1. ✓
   Done: IntroducedJanuary 14, 2026
2. ✓
   Done: SubcommitteeJanuary 14, 2026
3. ✓
   Done: Senate committeeFebruary 3, 2026
4. ✓
   Done: Passes the SenateApril 22, 202644–0
5. ✓
   Done: House committeeMay 1, 2026
6. ✓
   Done: Passes the HouseMay 2, 202685–1
7. ✓
   Done: To the GovernorMay 11, 2026
8. ✓
   Done: Signed into lawJune 1, 2026

Became SF 2188 → Its progress continues under the new number. Go to SF 2188 What’s a funnel?

What’s in it

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. 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 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.

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

Senate subcommittee

Named January 14, 2026. On January 20, 2026 it recommended passage.

• Sen. Dan Zumbach REmail
• Sen. Mark Costello REmail
• Sen. Mike Zimmer DEmail

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

Iowa Code it changes

Creates§452A.16

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.