Bills › 91st General Assembly

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

Topics:AgricultureTaxes

Same legislation: SSB 3025, SF 2188, HF 2343, SF 2493, HF 2798

Write your legislators about it

Also covers SSB 3025 and SF 2188 and HF 2343 and SF 2493 and HF 2798.

What changed before it passed

Where it is now

  1. Done: IntroducedJanuary 14, 2026
  2. Done: SubcommitteeJanuary 14, 2026
  3. Done: House committeeFebruary 4, 2026
  4. Skipped: Passes the HouseContinued as HF 2343
  5. Next: Senate committee
  6. Next: Passes the Senate
  7. Next: To the Governor
  8. 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 high-ethanol gasoline at a refinery or terminal for use in farm equipment would no longer have to pay an excise tax on it. Currently, these buyers pay the tax and then have to ask the state for a refund. This change would stop the tax from being collected on those specific fuel purchases in the first place.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 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.

Full bill text · What changed before it passed2

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

Iowa Code it changes

Creates§452A.16

How the Code works3

Lobbying

14 for · 0 against · 13 undecided · Who →

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