Iowa House Bill HF2299

Iowa 2025-2026 Regular Session

• Introduced: 2/6/26
• Refer: 2/6/26

Caption

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.)

Impact

If enacted, HF2299 will have significant implications for retail dealers in Iowa, especially those selling gasoline and diesel. By linking tax credit eligibility to the timely submission of reports, the bill aims to ensure accurate data collection regarding fuel gallonage. This is imperative for calculating rates of excise taxes on various fuel types. This legislative change is designed to streamline the reporting process and enhance the state government's ability to track fuel sales effectively.

Summary

House File 2299 relates to the reporting of total gasoline and diesel fuel gallonage sold or dispensed by retail dealers within a specified determination period. The bill requires that retail dealers must timely file reports as stipulated in the amended Code section 452A.33. Failure to comply with the reporting requirement will result in the dealer's ineligibility to claim certain tax credits, including those related to E-85 gasoline, biodiesel blends, and E-15 plus gasoline promotion under Code sections 422.11O, 422.11P, and 422.11Y respectively. The penalties have been structured to encourage timely compliance with these reporting requirements.

Contention

The potential points of contention surrounding HF2299 may arise from the imposition of civil penalties for non-compliance, which is capped at $100 per occurrence. Critics may argue that this could disproportionately affect smaller retailers who may already be struggling with operational costs. The bill centralizes regulatory reporting requirements and may be viewed by some members of the legislature as an unnecessary burden, particularly in an environment where businesses are seeking to recover from economic challenges. As discussions continue, it remains to be seen how stakeholders will balance compliance obligations against business viability.