SSB 3102: Modifying the sales or use tax refund for biodiesel production

What it does

This bill increases the sales or use tax refund available to the producers of biodiesel from cents per gallon to cents per gallon. 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 changes the repeal date of the refund from January 1, 2028, to January 1, 2031.

Senate subcommittee · named February 3, 2026

• Sen. Tom Shipley (R) · tom.shipley@legis.iowa.gov
• Sen. Mark Costello (R) · mark.costello@legis.iowa.gov
• Sen. Mike Zimmer (D) · mike.zimmer@legis.iowa.gov

Lobbying · 10 for, 0 against

For: Ag Processing Inc; Cargill; Deere & Company; Iowa Biodiesel Board; Iowa Biotechnology Association; Iowa Department of Agriculture & Land Stewardship; Iowa Farm Bureau Federation; Iowa Institute for Cooperatives; Iowa Renewable Fuels Association (IRF); Iowa Soybean Association

In plain words

1. February 3, 2026Filed in the Senate and sent to the Transportation committee
2. February 3, 2026Senate subcommittee named: Shipley, Costello and Zimmer
3. February 5, 2026Subcommittee recommended passing it with changes
4. February 10, 2026Approved by the Senate committee, and given a new number: SF 2275