IA SF2393

Bill

A bill for an act relating to reporting total gasoline and diesel fuel gallonage sold and dispensed by retail dealers for a determination period.(Formerly SSB 3117.)

Introduced
02/19/2026

In Committee

Crossed Over

Passed

Dead

Introduced Session

91st General Assembly

Bill Summary

This bill relates to reporting total gasoline and diesel fuel gallonage sold or dispensed by retail dealers for a determination period. The bill specifies a retail dealer that does not timely report the total gasoline and diesel fuel gallonage sold or dispensed as required by Code section 452A.33 is not eligible to claim the tax credits available under Code section 422.11O (E-85 gasoline promotion), 422.11P (biodiesel blended fuel), or 422.11Y (E-15 plus gasoline promotion). The retail dealer who fails to timely file such a report for the latest determination period ending prior to the close of the retail dealer’s tax year is ineligible to claim the tax credits for the tax year or any succeeding tax years until the report is filed. The report filed by retail dealers is used to calculate the rate of excise taxes on ethanol blended gasoline classified as E-15 or higher and biodiesel blended fuel classified as B-20 or higher.

AI Summary

This bill requires retail dealers selling gasoline and diesel fuel to timely file reports detailing the total gallonage sold or dispensed during a specific period. If a retail dealer fails to submit this report on time, they will become ineligible to claim certain tax credits, specifically those for promoting E-85 gasoline (422.11O), biodiesel blended fuel (422.11P), and E-15 plus gasoline (422.11Y). This ineligibility will apply to the current tax year and any subsequent years until the overdue report is filed. The reports are crucial for calculating excise tax rates on blended fuels like E-15 and higher, and B-20 and higher biodiesel.

Sponsors (0)

No sponsors listed

Other Sponsors (1)

Transportation (Senate)

Last Action

Committee report, approving bill. S.J. 341. (on 02/19/2026)

Official Document

https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=SF2393

(3 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=SF2393
BillText	https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/SF2393.html

Bill	Bill Name	Last Action	Type
HF2299	A bill for an act relating to reporting total gasoline and diesel fuel gallonage sold and dispensed by retail dealers for a determination period.(See HF 2643.)	Committee report approving bill, renumbered as HF 2643.	Similar To
HF2643	A bill for an act relating to reporting total gasoline and diesel fuel gallonage sold and dispensed by retail dealers for a determination period.(Formerly HF 2299.)	Introduced, placed on calendar. H.J. 351.	Similar To
SSB3117	A bill for an act relating to reporting total gasoline and diesel fuel gallonage sold and dispensed by retail dealers for a determination period.(See SF 2393.)	Committee report approving bill, renumbered as SF 2393.	Related

Bill > SF2393

summary

Introduced Session

Bill Summary

AI Summary

Sponsors (0)

Other Sponsors (1)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary