This bill creates a new state fund to provide financial assistance for building highway overpasses and underpasses across railway tracks. The Department of Transportation will manage the fund and distribute grants to cities and counties to help cover construction costs. Unlike current rules that only apply to cities, this measure extends similar support to counties, ensuring both local governments can address safety and convenience issues related to railway crossings. The bill also specifies that any interest earned on the fund will remain within it and that the money will not automatically revert to the general treasury at the end of each fiscal year.
This bill authorizes specific funding for the Iowa Department of Transportation for the 2026-2027 fiscal year, drawing from the Road Use Tax Fund and the Primary Road Fund. The legislation allocates money for various operational needs, including salaries for over 2,600 employees, maintenance of roads and facilities, modernization of vehicle registration systems, and support for driver licensing services. Additionally, the bill establishes rules for how any leftover funds from certain maintenance and modernization projects must be used, ensuring they remain available for up to three years after the fiscal year ends rather than reverting to the state treasury.
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 bill appropriates state funds from the road use tax fund and the primary road fund to the Iowa Department of Transportation for the 2026-2027 fiscal year. The legislation allocates specific amounts for various operational needs, including salaries, vehicle maintenance, utility services, and administrative costs, as well as funding for projects like driver's license system modernization and road facility repairs. A key provision allows certain unspent funds designated for multi-year projects to remain available for up to three years after the fiscal year ends, rather than reverting to the general fund, provided the projects are not completed earlier.
This bill appropriates state funds from the road use tax fund and the primary road fund to the Iowa Department of Transportation for the fiscal year 2026-2027. The legislation specifies exact dollar amounts allocated for various operational needs, including salaries, vehicle maintenance, utility services, and specific projects like driver's license system modernization and road facility repairs. Key provisions also establish rules for how unspent money from certain maintenance and project categories can be carried over for up to three years after the fiscal year ends, ensuring funds remain available for designated purposes unless projects are completed earlier.
This bill creates a new Scenic Byways Enhancement Fund in Iowa to support the maintenance and improvement of scenic roads across the state. The fund will be financed through voluntary one-dollar contributions collected from vehicle registration applicants and existing state transfers, with all collected money going to the state treasury except for a small portion counties may keep. The state department of transportation will manage the fund to cover costs for litter prevention, upkeep, and development of scenic routes. The legislation takes effect on January 1, 2027, and requires the department to establish rules for administering the program.
This bill extends Iowa's biodiesel blended fuel tax credit for retail dealers until January 1, 2033, instead of the previous 2028 expiration. It directly affects businesses selling biodiesel-blended fuel who claim this credit on their income taxes. The key provision ensures these dealers can claim the full credit for their entire tax year - even if their tax year doesn't end on December 31 - by aligning the credit calculation with the new 2033 repeal date. This change provides continued financial support for biodiesel retailers without altering the credit's structure.
HF 2353 creates a scenic byways enhancement fund to support Iowa's scenic byways. It requires county treasurers or the Department of Transportation to ask vehicle registrants to make a voluntary $1 or more contribution during registration renewal, with up to 5% retained by counties for local use. Unspent funds remain available for byway maintenance, development, and litter prevention without reverting at year-end. The fund becomes operational January 1, 2026.
HSB 237 extends several existing tax credits and sales tax refunds related to renewable fuels. It prolongs the availability of tax credits for retail dealers who sell E-85 gasoline, E-15 plus gasoline, and biodiesel blended fuel. Additionally, the bill extends sales tax refunds for companies that produce biodiesel. These provisions, previously set to expire between 2026 and 2028, are generally extended until December 31, 2030, or January 1, 2030. The bill also ensures these tax credits are available for an entire tax year for retail dealers whose tax year does not align with the repeal date.
House File 1053 modifies fuel taxation policies, primarily affecting retail dealers of E-15 gasoline and producers of biodiesel. The bill extends the E-15 gasoline tax credit, delaying its repeal from January 2026 to January 2029. However, for calendar year 2028, the E-15 credit will be reduced from nine cents to four and a half cents per gallon and will no longer be refundable. Additionally, the bill increases the sales tax refund available to biodiesel producers from four cents to four and a half cents per gallon produced.
