Bills › 91st General Assembly
Where it is now
- Done: IntroducedJanuary 14, 2026
- Done: SubcommitteeJanuary 14, 2026
- Done: Senate committeeFebruary 3, 2026
- Done: Passes the SenateApril 22, 202644–0
- Done: House committeeMay 1, 2026
- Skipped: Passes the HouseContinued as SF 2188
- Next: To the Governor
- Next: Signed into law
Became SF 2188 → Its progress continues under the new number. Go to SF 2188 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 have to pay the tax first and then ask the state for a refund later. 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.
Senate subcommittee
Named January 14, 2026. On January 20, 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