Text: SF530
Text: SF532
Senate File 531
BY COMMITTEE ON WAYS AND
MEANS
(SUCCESSOR TO SF 496)
(SUCCESSOR TO SSB
1148)
\5
A BILL FOR
\1
Senate File 531
AN ACT
RELATING TO MOTOR FUELS, INCLUDING BIOFUELS AND RENEWABLE
FUELS DISPENSED BY RETAIL DEALERS, AND BY PROVIDING FOR
TAX CREDITS AND REFUNDS, PROVIDING AN APPROPRIATION,
AND INCLUDING EFFECTIVE DATE AND RETROACTIVE AND OTHER
APPLICABILITY PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
DIVISION I
RETAIL DEALERS ==== MOTOR FUEL STANDARDS
Section 1. Section 214A.2, subsection 4, paragraph b, Code
2011, is amended by adding the following new subparagraph:
NEW SUBPARAGRAPH. (4) Biodiesel blended fuel classified as
B=6 or higher but not higher than B=20 must conform to A.S.T.M.
international specification D7467 or a successor A.S.T.M.
international specification as established by rules adopted by
the department.
DIVISION II
RETAIL DEALERS ==== LIABILITY
Sec. 2. NEW SECTION. 214A.20 Retail dealers ==== limitation
on liability.
1. A retail dealer is not liable for damages caused by the
use of incompatible motor fuel dispensed at the retail dealer's
retail motor fuel site, if all of the following applies:
a. The incompatible motor fuel complies with the
specifications for a type of motor fuel as provided in section
214A.2.
b. The incompatible motor fuel is selected by a person other
than the retail dealer, including an employee or agent of the
retail dealer.
c. The incompatible motor fuel is dispensed from a motor
fuel pump that correctly labels the type of fuel dispensed.
2. For purposes of this section, a motor fuel is
incompatible with a motor according to the manufacturer of the
motor.
DIVISION III
RETAIL DEALERS ==== ETHANOL PROMOTION TAX CREDIT
Sec. 3. Section 422.11N, subsection 1, paragraph a, Code
2011, is amended to read as follows:
a. "E=85 gasoline", "ethanol", "ethanol blended gasoline",
"gasoline", and "retail dealer", and "retail motor fuel site"
mean the same as defined in section 214A.1.
Sec. 4. Section 422.11N, subsection 3, paragraph a, Code
2011, is amended to read as follows:
a. The taxpayer is a retail dealer who sells and dispenses
ethanol blended gasoline through a motor fuel pump in located
at the retail dealer's retail motor fuel site during the tax
year in determination period or parts of the determination
periods for which the tax credit is claimed as provided in this
section.
Sec. 5. Section 422.11N, Code 2011, is amended by adding the
following new subsection:
NEW SUBSECTION. 3A. a. When first claiming the tax credit,
the retail dealer shall elect to compute and claim the tax
credit on a company=wide basis or site=by=site basis in the
same manner as provided in section 452A.33.
(1) In making a company=wide election, the retail dealer
must compute and claim the tax credit based on calculations
as provided in this section for all retail motor fuel sites
where the retail dealer sells and dispenses motor fuel on a
retail basis. The retail dealer shall not claim the tax credit
based on a calculation which does not include all such retail
motor fuel sites. A retail dealer shall use the company=wide
election in order to calculate the retail dealer's biofuel
threshold percentage as provided in subsection 4, paragraph
"b".
(2) In making a site=by=site election, the retail dealer
must compute and claim the tax credit based on calculations as
provided in this section for each retail motor fuel site where
the retail dealer sells and dispenses motor fuel on a retail
basis. The retail dealer shall not claim the tax credit based
on a calculation which includes two or more retail motor fuel
sites. Nothing in this subparagraph requires the retail dealer
to compute or claim a tax credit for a particular retail motor
fuel site. The retail dealer shall not use the site=by=site
election in order to calculate the retail dealer's biofuel
threshold percentage as provided in subsection 4, paragraph
"b".
b. Once the retail dealer makes an election as provided in
paragraph "a", the retail dealer shall not change the election
without the written consent of the department.
Sec. 6. Section 422.11N, subsection 4, paragraph d, Code
2011, is amended by striking the paragraph.
Sec. 7. Section 422.11N, subsection 5, paragraph a,
subparagraph (1), Code 2011, is amended to read as follows:
(1) For any tax year in which the retail dealer has attained
a biofuel threshold percentage for the determination period,
the tax credit rate is six and one=half eight cents.
Sec. 8. Section 422.11N, subsection 5, paragraph a,
subparagraph (2), subparagraph divisions (a) and (b), Code
2011, are amended to read as follows:
(a) If the retail dealer's biofuel threshold percentage
disparity equals two percent or less, the tax credit rate is
four and one=half six cents.
(b) If the retail dealer's biofuel threshold percentage
disparity equals more than two percent but not more than four
percent, the tax credit rate is as follows:
(i) For calendar year 2011, two and one=half cents.
(ii) For calendar year 2012 and for each subsequent calendar
year, four cents.
Sec. 9. Section 422.11N, subsection 6, Code 2011, is amended
to read as follows:
6. a. A retail dealer is eligible to claim an ethanol
promotion tax credit as provided in this section even though
the retail dealer claims an one or all of the following related
tax credits:
(1) The E=85 gasoline promotion tax credit pursuant to
section 422.11O.
(2) The E=15 plus gasoline promotion tax credit pursuant to
section 422.11Y.
b. The retail dealer may claim the ethanol promotion tax
credit and one or more of the related tax credits as provided
in paragraph "a" for the same tax year and for the same ethanol
gallonage.
Sec. 10. Section 452A.33, subsection 1, paragraph b, Code
2011, is amended by striking the paragraph and inserting in
lieu thereof the following:
b. The report shall include information required in
paragraph "a" on a company=wide and site=by=site basis, as
required by the department.
(1) The information submitted on a company=wide basis shall
include the total motor fuel gallonage, including for each
classification and subclassification, sold and dispensed by the
retail dealer as provided in paragraph "a" for all retail motor
fuel sites from which the retail dealer sells and dispenses
motor fuel.
(2) The information submitted on a site=by=site basis shall
include the total motor fuel gallonage, including for each
classification and subclassification, sold and dispensed by the
retail dealer as provided in paragraph "a" separately for each
retail motor fuel site from which the retail dealer sells and
dispenses motor fuel.
Sec. 11. 2006 Iowa Acts, chapter 1142, section 49,
subsection 2, as amended by 2006 Iowa Acts, chapter 1175,
section 17, is amended to read as follows:
2. For a retail dealer who may claim an ethanol promotion
tax credit under section 422.11N or 422.33, subsection 11A, as
enacted in this Act and amended in subsequent Acts, in calendar
year 2020 and whose tax year ends prior to December 31, 2020,
the retail dealer may continue to claim the tax credit in the
retail dealer's following tax year. In that case, the tax
credit shall be calculated in the same manner as provided in
section 422.11N or 422.33, subsection 11A, as enacted in this
Act and amended in subsequent Acts, for the remaining period
beginning on the first day of the retail dealer's new tax year
until December 31, 2020. For that remaining period, the tax
credit shall be calculated in the same manner as a retail
dealer whose tax year began on the previous January 1 and who
is calculating the tax credit on December 31, 2020.
Sec. 12. ADMINISTRATIVE RULES. The department of revenue
may adopt emergency rules under section 17A.4, subsection 3,
and section 17A.5, subsection 2, paragraph "b", to implement
the provisions of this division of this Act, and the rules
shall be effective immediately upon filing unless a later date
is specified in the rules. Any rules adopted in accordance
with this section shall also be published as a notice of
intended action as provided in section 17A.4.
Sec. 13. EFFECTIVE DATE. This division of this Act, and
the application of section 422.33, subsection 11A, due to this
division of this Act, take effect upon enactment.
Sec. 14. RETROACTIVE APPLICABILITY. This division of
this Act applies retroactively to January 1, 2011, including
section 422.11N, as amended in this division of this Act, and
the application of section 422.33, subsection 11A, due to this
division of this Act, to tax years beginning on and after
January 1, 2011.
DIVISION IV
E=85 GASOLINE PROMOTION TAX CREDIT
Sec. 15. Section 422.11O, subsection 2, Code 2011, is
amended to read as follows:
2. The taxes imposed under this division, less the credits
allowed under section 422.12, shall be reduced by an E=85
gasoline promotion tax credit for each tax year that the
taxpayer is eligible to claim the tax credit under this
subsection.
a. In order to be eligible, all of the following must apply:
a. (1) The taxpayer is a retail dealer who sells and
dispenses E=85 gasoline through a motor fuel pump in located
at the retail dealer's retail motor fuel site during the tax
calendar year in or parts of the calendar year for which the
tax credit is claimed as provided in this section.
b. (2) The retail dealer complies with requirements of the
department to administer this section.
b. The tax credit shall apply to E=85 gasoline that meets
the standards provided in section 214A.2.
Sec. 16. Section 422.11O, subsection 3, Code 2011, is
amended by striking the subsection and inserting in lieu
thereof the following:
3. For a retail dealer whose tax year is on a calendar year
basis, the retail dealer shall calculate the amount of the tax
credit by multiplying a designated rate of sixteen cents by the
retail dealer's total E=85 gasoline gallonage as provided in
sections 452A.31 and 452A.32.
Sec. 17. Section 422.11O, subsection 5, Code 2011, is
amended to read as follows:
5. a. A retail dealer is eligible to claim an E=85 gasoline
promotion tax credit as provided in this section even though
the retail dealer claims an one or all of the following related
tax credits:
(1) The ethanol promotion tax credit pursuant to section
422.11N for the same tax year for the same ethanol gallonage.
(2) The E=15 plus gasoline tax credit pursuant to section
422.11Y.
b. (1) The retail dealer may claim the E=85 gasoline
promotion tax credit and one or more of the related tax credits
as provided in paragraph "a" for the same tax year.
(2) The retail dealer may claim the ethanol promotion
tax credit as provided in paragraph "a" for the same ethanol
gallonage used to calculate and claim the E=85 gasoline
promotion tax credit.
Sec. 18. Section 422.11O, subsection 8, Code 2011, is
amended to read as follows:
8. This section is repealed on January 1, 2021 2018.
Sec. 19. Section 422.33, subsection 11B, paragraph c, Code
2011, is amended to read as follows:
c. This subsection is repealed on January 1, 2021 2018.
Sec. 20. 2006 Iowa Acts, chapter 1142, section 49,
subsection 3, is amended to read as follows:
3. For a retail dealer who may claim an E=85 gasoline
promotion tax credit under section 422.11O or 422.33,
subsection 11B, as enacted in this Act and amended in
subsequent Acts, in calendar year 2020 2017 and whose tax
year ends prior to December 31, 2020 2017, the retail dealer
may continue to claim the tax credit in the retail dealer's
following tax year. In that case, the tax credit shall be
calculated in the same manner as provided in section 422.11O
or 422.33, subsection 11B, as enacted in this Act and amended
in subsequent Acts, for the remaining period beginning on the
first day of the retail dealer's new tax year until December
31, 2020 2017. For that remaining period, the tax credit shall
be calculated in the same manner as a retail dealer whose tax
year began on the previous January 1 and who is calculating the
tax credit on December 31, 2020 2017.
Sec. 21. ADMINISTRATIVE RULES. The department of revenue
may adopt rules under chapter 17A prior to the effectiveness
and applicability of section 422.11O, and section 422.33,
subsection 11B, as amended in this division of this Act, due to
this division of this Act. The department's rules shall not
take effect earlier than January 1, 2012.
Sec. 22. EFFECTIVE DATES.
1. Except as provided in subsection 2, this division of this
Act takes effect on July 1, 2011.
2. a. The section of this division of this Act authorizing
the department of revenue to adopt rules takes effect upon
enactment.
b. Section 422.11O, as amended in this division of this Act,
and section 422.33, subsection 11B, as amended in this division
of this Act, take effect on January 1, 2012.
Sec. 23. APPLICABILITY. Section 422.11O, as amended in this
division of this Act, and section 422.33, subsection 11B, as
amended in this division of this Act and applied due to this
division of this Act, apply to tax years beginning on and after
January 1, 2012.
DIVISION V
RETAIL DEALERS ==== BIODIESEL BLENDED FUEL TAX CREDIT
Sec. 24. Section 422.11P, Code 2011, is amended by adding
the following new subsection:
NEW SUBSECTION. 1A. For purposes of this section, biodiesel
blended fuel is classified in the same manner as provided in
section 214A.2.
Sec. 25. Section 422.11P, subsection 2, Code 2011, is
amended to read as follows:
2. The taxes imposed under this division, less the credits
allowed under section 422.12, shall be reduced by the amount
of the a biodiesel blended fuel tax credit for each tax year
that the taxpayer is eligible to claim a tax credit under this
subsection.
a. In order to be eligible, all of the following must apply:
(1) The taxpayer is a retail dealer who sells and dispenses
qualifying biodiesel blended fuel through a motor fuel pump
located at a the retail dealer's retail motor fuel site
operated by the retail dealer in during the tax calendar year
in or parts of the calendar years for which the tax credit is
claimed as provided in this section.
(2) Of the total gallons of diesel fuel that the retail
dealer sells and dispenses through all motor fuel pumps located
at a motor fuel site operated by the retail dealer during the
retail dealer's tax year, fifty percent or more is biodiesel
blended fuel which meets the requirements of this section.
(3) (2) The retail dealer complies with requirements of the
department established to administer this section.
b. The tax credit shall apply to biodiesel blended fuel
formulated with a minimum percentage of two percent by volume
of biodiesel, if the formulation classified as provided in this
section, if the classification meets the standards provided in
section 214A.2.
Sec. 26. Section 422.11P, subsection 3, Code 2011, is
amended by striking the subsection and inserting in lieu
thereof the following:
3. For a retail dealer whose tax year is on a calendar year
basis, the retail dealer shall calculate the amount of the tax
credit by multiplying a designated rate by the retail dealer's
total biodiesel blended fuel gallonage as provided in section
452A.31 which qualifies under this subsection.
a. In calendar year 2012, in order to qualify for the tax
credit, the biodiesel blended fuel must be classified as B=2
or higher.
(1) For biodiesel blended fuel classified as B=2 or higher
but not as high as B=5, the designated rate is two cents.
(2) For biodiesel blended fuel classified as B=5 or higher,
the designated rate is four and one=half cents.
b. In calendar year 2013 and for each subsequent calendar
year, in order to qualify for the tax credit, the biodiesel
blended fuel must be classified as B=5 or higher. The
designated rate for the qualifying biodiesel blended fuel is
four and one=half cents.
Sec. 27. Section 422.11P, Code 2011, is amended by adding
the following new subsection:
NEW SUBSECTION. 3A. For a retail dealer whose tax year is
not on a calendar year basis, the retail dealer shall calculate
the tax credit as follows:
a. If a retail dealer has not claimed a tax credit in the
retail dealer's previous tax year, the retail dealer may claim
the tax credit in the retail dealer's current tax year for that
period beginning on January 1 of the retail dealer's previous
tax year to the last day of the retail dealer's previous tax
year. For that period the retail dealer shall calculate the
tax credit in the same manner as a retail dealer who will
calculate the tax credit on December 31 of that calendar year
as provided in subsection 3.
b. (1) For the period beginning on the first day of the
retail dealer's tax year until December 31, the retail dealer
shall calculate the tax credit in the same manner as a retail
dealer who calculates the tax credit on that same December 31
as provided in subsection 3.
(2) For the period beginning on January 1 to the end of the
retail dealer's tax year, the retail dealer shall calculate
the tax credit in the same manner as a retail dealer who will
calculate the tax credit on the following December 31 as
provided in subsection 3.
Sec. 28. Section 422.11P, subsection 6, Code 2011, is
amended to read as follows:
6. This section is repealed January 1, 2012 2018.
Sec. 29. Section 422.33, subsection 11C, paragraphs c and d,
Code 2011, are amended to read as follows:
c. The tax credit shall be calculated separately for each
retail motor fuel site operated by the taxpayer in the same
manner as provided in section 422.11P.
d. c. This subsection is repealed on January 1, 2012 2018.
Sec. 30. TAX CREDIT AVAILABILITY ==== CLAIMS FOR THE 2011
CALENDAR YEAR. Nothing in this Act affects a retail dealer's
claiming of a biodiesel blended fuel tax credit as provided in
2006 Iowa Acts, chapter 1142, section 49, subsection 5.
Sec. 31. TAX CREDIT AVAILABILITY. For a retail dealer who
may claim a biodiesel blended fuel promotion tax credit under
section 422.11P or 422.33, subsection 11C, as amended in this
Act and amended in subsequent Acts, in calendar year 2017, and
whose tax year ends prior to December 31, 2017, the retail
dealer may continue to claim the tax credit in the retail
dealer's following tax year. In that case, the tax credit
shall be calculated in the same manner as provided in section
422.11P or 422.33, subsection 11C, as amended in this Act and
amended in subsequent Acts, for the remaining period beginning
on the first day of the retail dealer's new tax year until
December 31, 2017. For that remaining period, the tax credit
shall be calculated in the same manner as a retail dealer whose
tax year began on the previous January 1 and who is calculating
the tax credit on December 31, 2017.
Sec. 32. ADMINISTRATIVE RULES. The department of revenue
may adopt rules under chapter 17A prior to the effectiveness
and applicability of section 422.11P, and section 422.33,
subsection 11C, as amended in this division of this Act, due to
this division of this Act. The department's rules shall not
take effect earlier than January 1, 2012.
Sec. 33. EFFECTIVE DATES.
1. Except as provided in subsection 2, this division of this
Act takes effect July 1, 2011.
2. a. The section of this division of this Act authorizing
the department of revenue to adopt administrative rules takes
effect upon enactment.
b. The section of this division of this Act which provides
for tax credit availability for the 2011 calendar year under
2006 Iowa Acts, chapter 1142, section 49, subsection 5, being
deemed of immediate importance, takes effect upon enactment.
c. Section 422.11P, as amended in this division of this Act,
and section 422.33, subsection 11C, as amended in this division
of this Act, take effect on January 1, 2012.
Sec. 34. APPLICABILITY. Section 422.11P, as amended in this
division of this Act, and section 422.33, subsection 11C, as
amended in this division of this Act and applied due to this
division of this Act, apply to tax years beginning on and after
January 1, 2012.
DIVISION VI
RETAIL DEALERS ==== E=15 PLUS GASOLINE TAX CREDIT
Sec. 35. NEW SECTION. 422.11Y E=15 plus gasoline promotion
tax credit.
1. As used in this section, unless the context otherwise
requires:
a. "E=85 gasoline", "ethanol", "gasoline", "retail dealer",
and "retail motor fuel site" mean the same as defined in section
214A.1.
b. "Motor fuel pump" means the same as defined in section
214.1.
c. "Sell" means to sell on a retail basis.
d. "Tax credit" means the E=15 plus gasoline tax credit as
provided in this section.
2. For purposes of this section, ethanol blended gasoline is
classified in the same manner as provided in section 214A.2.
3. The taxes imposed under this division, less the credits
allowed under section 422.12, shall be reduced by the amount
of the E=15 plus gasoline tax credit for each tax year that
the taxpayer is eligible to claim a tax credit under this
subsection.
a. In order to be eligible, all of the following must apply:
(1) The taxpayer is a retail dealer who sells and dispenses
qualifying ethanol blended gasoline through a motor fuel pump
located at the retail dealer's retail motor fuel site during
the calendar year or parts of the calendar years for which the
tax credit is claimed as provided in this section.
(2) The retail dealer complies with requirements of the
department established to administer this section.
b. The tax credit shall apply to ethanol blended gasoline
classified as provided in this section, if the classification
meets the standards provided in section 214A.2.
4. For a retail dealer whose tax year is on a calendar year
basis, the retail dealer shall calculate the amount of the tax
credit by multiplying a designated rate by the retail dealer's
total ethanol blended gasoline gallonage as provided in section
452A.31 which qualifies under this subsection.
a. In order to qualify for the tax credit, the ethanol
blended gasoline must be classified as E=15 or higher but not
classified as E=85.
b. The designated rate of the tax credit is as follows:
(1) For calendar year 2012, calendar year 2013, and calendar
year 2014, three cents.
(2) For calendar year 2015, calendar year 2016, and calendar
year 2017, two cents.
5. For a retail dealer whose tax year is not on a calendar
year basis, the retail dealer shall calculate the tax credit
as follows:
a. If a retail dealer has not claimed a tax credit in the
retail dealer's previous tax year, the retail dealer may claim
the tax credit in the retail dealer's current tax year for that
period beginning on January 1 of the retail dealer's previous
tax year to the last day of the retail dealer's previous tax
year. For that period the retail dealer shall calculate the
tax credit in the same manner as a retail dealer who will
calculate the tax credit on December 31 of that calendar year
as provided in subsection 4.
b. (1) For the period beginning on the first day of the
retail dealer's tax year until December 31, the retail dealer
shall calculate the tax credit in the same manner as a retail
dealer who calculates the tax credit on that same December 31
as provided in subsection 4.
(2) For the period beginning on January 1 to the end of the
retail dealer's tax year, the retail dealer shall calculate
the tax credit in the same manner as a retail dealer who will
calculate the tax credit on the following December 31 as
provided in subsection 4.
6. a. A retail dealer is eligible to claim an E=15 plus
gasoline promotion tax credit as provided in this section even
though the retail dealer claims one or all of the following
related tax credits:
(1) The ethanol promotion tax credit pursuant to section
422.11N.
(2) The E=85 gasoline promotion tax credit pursuant to
section 422.11O.
b. (1) The retail dealer may claim the E=15 plus gasoline
promotion tax credit and one or more of the related tax credits
as provided in paragraph "a" for the same tax year.
(2) The retail dealer may claim the ethanol promotion
tax credit as provided in paragraph "a" for the same ethanol
gallonage used to calculate and claim the E=15 plus gasoline
tax credit.
7. Any credit in excess of the retail dealer's tax liability
shall be refunded. In lieu of claiming a refund, the retail
dealer may elect to have the overpayment shown on the retail
dealer's final, completed return credited to the tax liability
for the following tax year.
8. An individual may claim the tax credit allowed a
partnership, limited liability company, S corporation, estate,
or trust electing to have the income taxed directly to the
individual. The amount claimed by the individual shall be
based upon the pro rata share of the individual's earnings of a
partnership, limited liability company, S corporation, estate,
or trust.
9. This section is repealed on January 1, 2018.
Sec. 36. Section 422.33, Code 2011, is amended by adding the
following new subsection:
NEW SUBSECTION. 11D. The taxes imposed under this division
shall be reduced by an E=15 plus gasoline promotion tax credit
for each tax year that the taxpayer is eligible to claim the
tax credit under this subsection.
a. The taxpayer shall claim the tax credit in the same
manner as provided in section 422.11Y. The taxpayer may claim
the tax credit according to the same requirements, for the same
amount, and calculated in the same manner, as provided for the
E=15 plus gasoline promotion tax credit pursuant to section
422.11Y.
b. Any E=15 plus gasoline promotion tax credit which is in
excess of the taxpayer's tax liability shall be refunded or may
be shown on the taxpayer's final, completed return credited to
the tax liability for the following tax year in the same manner
as provided in section 422.11Y.
c. This subsection is repealed on January 1, 2018.
Sec. 37. TAX CREDIT AVAILABILITY. For a retail dealer who
may claim an E=15 plus gasoline promotion tax credit under
section 422.11Y or 422.33, subsection 11D, as enacted in this
Act and amended in subsequent Acts, in calendar year 2017, and
whose tax year ends prior to December 31, 2017, the retail
dealer may continue to claim the tax credit in the retail
dealer's following tax year. In that case, the tax credit
shall be calculated in the same manner as provided in section
422.11Y or 422.33, subsection 11D, as enacted in this Act and
amended in subsequent Acts, for the remaining period beginning
on the first day of the retail dealer's new tax year until
December 31, 2017. For that remaining period, the tax credit
shall be calculated in the same manner as a retail dealer whose
tax year began on the previous January 1 and who is calculating
the tax credit on December 31, 2017.
Sec. 38. ADMINISTRATIVE RULES. The department of revenue
may adopt emergency rules under section 17A.4, subsection 3,
and section 17A.5, subsection 2, paragraph "b", to implement
the provisions of this division of this Act. Any rules adopted
in accordance with this section shall also be published as a
notice of intended action as provided in section 17A.4. The
department's rules shall not take effect earlier than July 1,
2011.
Sec. 39. EFFECTIVE DATES.
1. Except as provided in subsection 2, this division of this
Act takes effect on July 1, 2011.
2. The section of this division of this Act authorizing
the department of revenue to adopt rules takes effect upon
enactment.
Sec. 40. APPLICABILITY.
1. Except as provided in subsection 2, section 422.11Y,
as enacted in this division of this Act, and section 422.33,
subsection 11D, as enacted in this division of this Act and
applied due to this division of this Act, apply to tax years
beginning on and after January 1, 2012.
2. Section 422.11Y, as enacted in this division of this Act,
and section 422.33, subsection 11D, as enacted in this division
of this Act and applied due to this division of this Act,
apply to that part of a retail dealer's tax year or tax years
occurring during that portion of the calendar year beginning
on and after July 1, 2011, and ending on December 31, 2011.
In that case, the retail dealer shall calculate the E=15 plus
gasoline promotion tax in the same manner as a retail dealer
calculating the tax credit on January 1, 2012.
DIVISION VII
RENEWABLE FUEL INFRASTRUCTURE == APPROPRIATION ==== TRANSFER
OF AUTHORITY FROM DEPARTMENT OF ECONOMIC DEVELOPMENT
TO DEPARTMENT OF AGRICULTURE AND LAND STEWARDSHIP
Sec. 41. Section 15.104, subsection 8, paragraph j, Code
2011, is amended by striking the paragraph.
Sec. 42. Section 15G.201, subsection 2, Code 2011, is
amended to read as follows:
2. "Department" means the Iowa department of economic
development created in section 15.105 department of agriculture
and land stewardship.
Sec. 43. Section 15G.202, subsection 2, paragraph c,
subparagraph (4), Code 2011, is amended to read as follows:
(4) The Iowa motor truck association biodiesel board.
Sec. 44. Section 15G.205, subsection 4, paragraph c, Code
2011, is amended to read as follows:
c. Notwithstanding section 8.33, unencumbered and
unobligated moneys remaining in the infrastructure fund at the
close of each fiscal year shall not revert but shall remain
available in the infrastructure fund for expenditure for the
same purposes until the end of the fiscal year that begins July
1, 2011, at which time the unencumbered and unobligated moneys
remaining shall revert to the funds from which appropriated.
Sec. 45. Section 159.20, subsection 1, paragraph j, Code
2011, is amended to read as follows:
j. Provide for the promotion and expansion of renewable
fuels and coproducts, by doing all of the following:
j. (1) Assist the office of renewable fuels and coproducts
in administering the provisions of chapter 159A, subchapter I.
(2) Assist the renewable fuel infrastructure board, provide
for the administration of the renewable fuel infrastructure
programs, and provide for the management of the renewable fuel
infrastructure fund, as provided in chapter 159A, subchapter
II.
Sec. 46. Section 159A.2, unnumbered paragraph 1, Code 2011,
is amended to read as follows:
As used in this chapter subchapter, unless the context
otherwise requires:
Sec. 47. Section 321.145, subsection 2, paragraph a, Code
2011, is amended to read as follows:
a. Four Moneys shall be deposited into and credited to the
following funds:
(1) First, three million two five hundred fifty thousand
dollars per quarter shall be deposited into and credited to
the Iowa comprehensive petroleum underground storage tank
fund created in section 455G.3, and the moneys so deposited
are a continuing appropriation for expenditure under chapter
455G, and moneys so appropriated shall not be used for other
purposes.
(2) Second, seven hundred fifty thousand dollars per
quarter shall be deposited into and credited to the renewable
fuel infrastructure fund created in section 15G.205, and
the moneys so deposited are a continuing appropriation for
expenditure under chapter 15G, subchapter II, and moneys so
appropriated shall not be used for other purposes.
Sec. 48. TRANSITIONAL PROVISIONS ==== ADMINISTRATIVE
RULES. The rules adopted by the department of economic
development as codified in 261 IAC, chapters 311 through
314, shall continue in full force and effect until amended,
repealed, or supplemented by affirmative action of the
department of agriculture and land stewardship.
Sec. 49. TRANSITIONAL PROVISIONS ==== EMERGENCY
ADMINISTRATIVE RULEMAKING. The department of agriculture and
land stewardship may adopt emergency rules under section 17A.4,
subsection 3, and section 17A.5, subsection 2, paragraph "b",
to implement the provisions of this division of this Act, and
the rules shall be effective July 1, 2011, unless a later date
is specified in the rules. Any rules adopted in accordance
with this section shall also be published as a notice of
intended action as provided in section 17A.4.
Sec. 50. TRANSITIONAL PROVISIONS ==== ADMINISTRATIVE HEARINGS
OR COURT PROCEEDINGS. An administrative hearing or court
proceeding arising out of an enforcement action under chapter
15G pending on July 1, 2011, shall not be affected due to
this division of this Act. Any cause of action or statute
of limitations relating to an action taken by the department
of economic development shall not be affected as a result
of this division of this Act and such cause or statute of
limitation shall apply to the department of agriculture and
land stewardship.
Sec. 51. TRANSITIONAL PROVISIONS ==== REPLACEMENT ITEMS. A
replacement item, including but not limited to logos,
stationery, or insignia, that is made due to the effect of
this division of this Act shall be done as part of the normal
replacement cycle for such item.
Sec. 52. TRANSITIONAL PROVISIONS ==== TRANSFER OF RECORDS.
1. The department of economic development shall provide the
department of agriculture and land stewardship with records
necessary to administer and enforce chapter 15G, subchapter
II, including sections of the subchapter amended by this Act,
and rules adopted by the department of economic development
pursuant to that subchapter.
2. The transfer described in subsection 1, shall be
accomplished by June 15, 2011, unless the department of
economic development and the department of agriculture and land
stewardship agree to a different date in 2011.
Sec. 53. TRANSITIONAL PROVISIONS ==== OUTSTANDING CONTRACTS.
1. The department of economic development shall assign
and the department of agriculture and land stewardship
shall assume all outstanding cost=share agreements executed
by the department of economic development pursuant to the
renewable fuel infrastructure program for retail motor fuel
sites as provided in section 15G.203 and the renewable fuel
infrastructure program for biodiesel terminal facilities as
provided in section 15G.204.
2. The assignment and assumption of the cost=share
agreements described in subsection 1 shall be effective on July
1, 2011, unless the department of economic development and
the department of agriculture and land stewardship agree to a
different date in 2011.
Sec. 54. TRANSITIONAL PROVISIONS ==== RENEWABLE FUEL
INFRASTRUCTURE BOARD. The department of economic development
and the department of agriculture and land stewardship shall
jointly consult with the renewable fuel infrastructure board
as created in section 15G.202, as amended by this Act, when
effectuating the transitional provisions of this division of
this Act.
Sec. 55. TRANSFER OF SECTIONS. Chapter 15G, subchapter
II, is transferred to chapter 159A, new subchapter III.
Chapter 159A, subchapter I, shall include section 159A.1, Code
2011. Chapter 159A, subchapter II, shall include all of the
following: section 159A.2, Code 2011, as amended by this Act;
and sections 159A.3 through 159A.8, Code 2011. Chapter 159A,
subchapter III, shall include all of the following: sections
15G.201, 15G.201A, and 15G.202, Code 2011, as amended by this
Act; sections 15G.203 and 15G.204, Code 2011; section 15G.205,
Code 2011, as amended by this Act; and section 15G.206, Code
2011. The Code editor shall correct internal references as
necessary, including references in section 321.145, subsection
2, paragraph "a", as amended in this division of this Act.
Sec. 56. EFFECTIVE DATES.
1. Except as provided in subsection 2, this division of this
Act takes effect on July 1, 2011.
2. a. The section of this division of this Act amending
section 15G.202, subsection 2, paragraph c, subparagraph (4),
takes effect upon enactment.
b. The section of this division of this Act amending
section 15G.205, subsection 4, paragraph c, takes effect upon
enactment.
c. The sections of this division of this Act which include
transitional provisions to accomplish the transfer of powers
and duties of the department of economic development to the
department of agriculture and land stewardship, being deemed
of immediate importance, take effect upon enactment. As used
in this paragraph, such transitional provisions are limited to
those uncodified sections of this division of this Act which
provide for the transfer of powers and duties by the department
of economic development associated with chapter 15G, subchapter
II, including those sections in subchapter II as amended or
transferred to chapter 159A by this Act.
DIVISION VIII
BIODIESEL PRODUCTION REFUND
Sec. 57. Section 422.7, Code 2011, is amended by adding the
following new subsection:
NEW SUBSECTION. 54. Subtract, to the extent included, the
amount of any biodiesel production refund provided pursuant to
section 423.4.
Sec. 58. Section 422.35, Code 2011, is amended by adding the
following new subsection:
NEW SUBSECTION. 25. Subtract, to the extent included, the
amount of any biodiesel production refund provided pursuant
section 423.4.
Sec. 59. Section 423.4, Code 2011, is amended by adding the
following new subsection:
NEW SUBSECTION. 9. A person who qualifies as a biodiesel
producer as provided in this subsection may apply to the
director for a refund of the amount of the sales tax imposed
and paid upon purchases made by the person.
a. The person must be engaged in the manufacturing
of biodiesel who has registered with the United States
environmental protection agency as a manufacturer according to
the requirements in 40 C.F.R. {79.4. The biodiesel must be
for use in biodiesel blended fuel in conformance with section
214A.2. The person must comply with the requirements of this
subsection and rules adopted by the department pursuant to this
subsection.
b. The amount of the refund shall be calculated by
multiplying a designated rate by the total number of gallons
of biodiesel produced by the biodiesel producer in this state
during each quarter of a calendar year. The designated rate
shall be as follows:
(1) For the calendar year 2012, three cents.
(2) For the calendar year 2013, two and one=half cents.
(3) For the calendar year 2014, two cents.
c. A biodiesel producer shall not be eligible to receive
a refund under this subsection on more than twenty=five
million gallons of biodiesel produced each calendar year by
the biodiesel producer at each facility where the biodiesel
producer manufactures biodiesel.
d. A person shall obtain a refund by completing forms
furnished by the department and filed by the person on a
quarterly basis as required by the department. The department
shall refund the amount claimed by the person after subtracting
any amount owing from the sales or use taxes imposed and paid
upon purchases made by the person.
e. This subsection is repealed on January 1, 2015.
Sec. 60. EFFECTIVE DATE. This division of this Act takes
effect January 1, 2012.
JOHN P. KIBBIE
President of the Senate
KRAIG PAULSEN
Speaker of the House
I hereby certify that this bill originated in the Senate and
is known as Senate File 531, Eighty=fourth General Assembly.
MICHAEL E. MARSHALL
Secretary of the Senate
Approved , 2011
TERRY E. BRANSTAD
Governor
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Text: SF530
Text: SF532