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STATE OF IOWA
KIM REYNOLDS
GOVERNOR
April 16, 2026
The Honorable Paul Pate
Secretary of State of Iowa
State Capitol
Des Moines, Iowa 50319
Dear Mr. Secretary,
I hereby transmit:
House File 2643, an Act relating to reporting total gasoline and diesel fuel gallonagc sold
and dispensed by retail dealers for a determination period.
The above House File is hereby approved on this date.
Sincerely,
KimlReynolds
Governor of Iowa
cc: Secretary of the Senate
Clerk of the House
STATE CAPITOL DES MOINES, IOWA 50319 515.281.5211 WWW.GOVERNOR.1OWA.GOV
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House File 2643
AN ACT
RELATING TO REPORTING TOTAL GASOLINE AND DIESEL FUEL GALLONAGE
SOLD AND DISPENSED BY RETAIL DEALERS FOR A DETERMINATION
PERIOD.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 422.110, subsection 2, paragraph a, Code
2026, is amended by adding the following new subparagraph:
NEW SUBPARAGRAPH . (02) The retail dealer has timely filed
the report required under section 452A.33, subsection 1,
paragraph "c" , for the latest determination period ending on
or before the last day of the retail dealer's tax year. For
purposes of this subparagraph, "timely filed" means the same
as defined in section 452A.33, subsection 1, paragraph "c",
subparagraph (3).
Sec. 2. Section 422. IIP, subsection 3, paragraph a, Code
2026, is amended by adding the following new subparagraph:
NEW SUBPARAGRAPH . (02) The retail dealer has timely filed
the report required under section 452A.33, subsection 1,
paragraph "c", for the latest determination period ending on
or before the last day of the retail dealer's tax year. For
purposes of this subparagraph, "timely filed" means the same
as defined in section 452A.33, subsection 1, paragraph "c",
subparagraph (3).
Sec. 3. Section 422. 11Y, subsection 3, paragraph a, Code
2026, is amended by adding the following new subparagraph:
NEW SUBPARAGRAPH . (02) The retail dealer has timely filed
House File 2643, p. 2
the report required under section 452A.33, subsection 1,
paragraph "c", for the latest determination period ending on
or before the last day of the retail dealer's tax year. For
purposes of this subparagraph, "timely filed" means the same
as defined in section 452A.33, subsection 1, paragraph "c" ,
subparagraph (3).
Sec. 4. Section 452A.33, subsection 1, Code 2026, is amended
by adding the following new paragraph:
NEW PARAGRAPH . Oc. The report shall distinguish between
a retail dealer selling and dispensing motor fuel from a
permanent location and from a mobile location.
Sec. 5. Section 452A.33, subsection 1, paragraph c, Code
2026, is amended to read as follows:
c. (1) (a) The retail dealer shall prepare and annually
file the report with the department by February 10 in a manner
and according to procedures required by the department in
compliance with section 452A.61. Howev e r ,— t-he The department
may require that the retail dealer file the report with
the department by electronic transmission. The department
may require that retail dealers report to the department on
an annual, quarterly, or monthly basis. The department,
upon application by a retail dealer, m a y— grant a r e asonabl e
ex t e nsion of time to fil e the report shall grant any reasonable
request to extend the February 10 deadline to an extended
deadline of February 28, and may further extend the February 28
deadline as specified in subparagraph division (b) .
(b) At the discretion of the department, the February 28
extended deadline in subparagraph division (a) may be further
extended or a report that has been timely filed may be amended,
upon application, if the department determines that the further
extension to the filing of or any proposed amendment to the
report occurs in good faith, and the retail dealer was impacted
by unforeseen emergency circumstances, as long as the further
extension of time or amendment does not preclude the department
from delivering the report and meeting other obligations
required by law.
(2) (a) If a retail dealer fails to file -the a timely
report as required by this s e ction subsection or fails to
maintain records required to file the report the department may
House File 2643, p. 3
impose a civil penalty of not more than one hundred dollars per
occurrence in addition to any other penalty provided by law.
The penalty amount shall be deposited into the general fund of
the state.
(b) A retail dealer who fails to timely file a report as
required by this subsection for the latest determination period
ending on or before the last day of the retail dealer's tax
year is also ineligible to claim any tax credit available under
section 422.110, 422. IIP, or 422. 11Y for the tax year.
(3) For purposes of this paragraph, "timely filed" means
a report filed before the extended deadline of February 28,
unless the extended deadline has been further extended pursuant
to this paragraph and in such case before that deadline.
Sec. 6. Section 452A.33, subsection 1, Code 2026, is amended
by adding the following new paragraph:
NEW PARAGRAPH , e. For a retail dealer that has not filed
a report by the February 10 deadline, the department shall
mail written and electronic notification to such retail dealer
explaining the retailer's potential inability to claim certain
tax credits for failing to file the report unless the retail
dealer files an application to extend the February 10 deadline
to the extended deadline of February 28. The mailing shall
also provide information and procedures for receiving further
extensions to file the report.
PAT GRASSLEY / AMY SINCLAIR
Speaker of tne House President of the Senate
I hereby certify that this bill originated in the House and
is known as House File 2643, Ninety-first General Assembly.
An MEGHAN NELSON
Chief Cjerk of th e House
Approved 2026
" KIM RE^Q^DS /A
Governor