SF 2493 Iowa Senate · 2025-2026 Regular Session

A bill for an act relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement of husbandry used in agricultural production.

This bill exempts high-ethanol gasoline, specifically blends containing more than 85 percent ethanol, from the state excise tax when purchased directly from a terminal or refinery for use in agricultural equipment. To qualify for this tax exemption, buyers must obtain and present a specific certificate to the supplier, who is required to keep these records for at least three years. The law also holds the purchaser personally responsible for paying the tax if they use the fuel for any purpose other than agricultural production. Ultimately, the legislation removes the cost of the excise tax for farmers buying high-ethanol fuel directly from the source for their machinery.
Bill status signed all 5 stages cleared
Introduction
Apr 2026
Committee Review
Apr 2026
Senate Passage
Apr 2026
House Passage
May 2026
Signed into Law
Jun 2026
Introduced Apr 15, 2026 Signed Jun 1, 2026
Maddy AI version diff · 3 comparisons

What changed between versions

Enrolled Enrolled with Governor's Action · 1 edit · May 11, 2026
MINOR
The bill was finalized with the Governor's signature, transitioning from an 'Enrolled' draft to an 'Enrolled with Governor's Action' version. The substantive policy text regarding the excise tax exemption for ethanol-blended gasoline remains unchanged, but the formatting was updated to standardize line breaks and consolidate signatures into a formal certification block.
Scope change
No change; the scope of the tax exemption remains identical to the enrolled draft.
TECHNICAL

Formatting and layout were adjusted to convert the draft text into a formal certification block, including standardized line breaks and a consolidated signature area for the Senate President, House Speaker, Secretary of the Senate, and Governor.

Floor votes · Senate Apr 22, 2026

How they voted

430
Passed · 6 other
Total votes 49
Apr 22, 2026
D Democratic15
14 Yea 1
93% Yea
R Republican34
29 Yea 5
85% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
14
Key actions
5
Committee
1
Jun 1, 2026
Signed into law
Signed by Governor.
upper
May 2, 2026
Lower · Passed
Passed House, yeas 85, nays 1.
lower
May 2, 2026
Lower · Passed
Passed on file.
lower
Apr 22, 2026
Upper · Passed
Passed Senate, yeas 44, nays 0.
upper
Apr 15, 2026
Upper · Passed
Committee report, approving bill.
upper
Apr 15, 2026
Introduced
Introduced, placed on Ways and Means calendar.
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.