This bill proposes exempting high-ethanol gasoline (containing more than 85% ethanol) from excise taxes when purchased directly at terminals or refineries for use in agricultural machinery. To qualify for this tax exemption, buyers must provide and retain specific exemption certificates, which suppliers are required to keep on file for at least three years. The legislation also holds purchasers personally responsible for paying the tax if they use the fuel for any purpose other than agricultural production.
This bill modifies the sales or use tax refund available to biodiesel producers in Iowa by increasing the refund rate from four to five cents per gallon for the period between January 1, 2026, and January 1, 2027. The refund amount is calculated by multiplying the designated rate by the total number of gallons of biodiesel produced within the state during each calendar quarter. After January 1, 2027, the refund rate reverts to four cents per gallon, and the provision remains in effect until January 1, 2028. Additionally, the bill applies retroactively to cover biodiesel produced on or after January 1, 2026, ensuring that producers receive the higher refund rate for that initial period.
This bill requires drainage and levee districts in Iowa to waive administrative fees for local contractors and fiber optic network companies applying to install fiber optic cables on district land. Under the new rules, these specific local businesses will not be charged for the review, approval, or rejection of their easement applications, though districts may publish a list of eligible companies. The law takes effect immediately upon enactment, streamlining the process for local infrastructure providers without changing the district's authority to grant easements.
This bill creates a new fund to support nuclear energy workforce training at state universities, requiring nuclear power facilities in Iowa to contribute a portion of their tax savings to it. In exchange for these contributions, the bill allows nuclear facilities to receive exemptions and refunds on sales and use taxes for equipment and services used in building or maintaining their plants. Facilities must register with the state, sign an agreement detailing their financial commitment, and submit annual reports to verify they are meeting their obligations. If a facility fails to make the required contributions, it must repay the tax exemptions and refunds it claimed for that year. The legislation also defines specific nuclear components and structures that qualify for these tax benefits and establishes reporting requirements for the state board of regents.
HSB 782 allocates state funds from the Rebuild Iowa Infrastructure Fund, Technology Reinvestment Fund, and Renewable Fuel Infrastructure Fund to various agencies for specific projects in fiscal years 2026-2027. The bill directs money to the Department of Agriculture and Land Stewardship for water quality demonstration projects on agricultural land, requiring a cost-share arrangement where the state covers up to 50% of practice costs. Additional appropriations support facility repairs for the Department for the Blind, air conditioning installation at correctional facilities, and grants to nonprofit organizations for infrastructure maintenance in smaller cities. The legislation also provides funding for updating agricultural fertilizer management models and deposits money into tourism and community attraction funds.
This bill creates sales and use tax exemptions and refunds for tangible personal property, digital products, and services used to build, maintain, or restart nuclear electric generation facilities in Iowa. The tax relief applies to items directly used for construction, repair, or restarting operations after decommissioning, provided the facility begins commercial operation within twelve and a half years of receiving its license or pouring initial concrete. If a facility fails to start operations within this timeframe, it must repay all previously claimed tax exemptions and refunds. Additionally, the law defines specific equipment and systems eligible for these benefits, including nuclear components, electrical infrastructure, cybersecurity tools, and energy storage systems, while repealing the provision on July 1, 2051.
This Iowa bill establishes a formal program for managing and recycling specific types of batteries, such as portable and medium-sized ones, while excluding items like car batteries and small electronics. It requires manufacturers and retailers to join an approved stewardship plan by 2028 to continue selling covered batteries, ensuring these products are marked with producer identification. The legislation also creates a system of designated collection sites for the public to drop off batteries and sets up rules to calculate how effectively these programs collect and recycle materials.
This Iowa bill updates regulations for oil and gas production by clarifying industry definitions, expanding reporting requirements, and creating a new account to fund water quality projects. It grants the Department of Natural Resources additional authority to issue variances for rule compliance and establish exploratory spacing units to determine pool boundaries. The legislation also introduces a confidential information protocol to protect sensitive business and geological data for five years while allowing the department to access non-redacted copies. Finally, it outlines procedures for negotiating surface damage and defines the specific records that must be filed annually by producers.
This Iowa bill extends the expiration date for the biodiesel blended fuel tax credit from January 1, 2028, to January 1, 2033. The change directly affects retail dealers who sell biodiesel fuel blends, allowing them to continue claiming a state income tax credit for promoting these fuels. By updating the relevant tax code sections, the legislation ensures that dealers whose tax years do not align with the original repeal date can still claim the credit for a full calendar year. The bill also clarifies how the credit amount should be calculated for dealers claiming it in the year following the extension period.
This Iowa bill modifies the state tax refund program specifically for biodiesel producers. The legislation increases the refund rate from four cents to five cents per gallon of biodiesel produced within the state. It also extends the expiration date for this tax benefit from January 1, 2028, to January 1, 2031. These adjustments apply to the total number of gallons produced by eligible producers during each quarter of a calendar year.
