SF2275 • 2026

A bill for an act modifying the sales or use tax refund for biodiesel production.(Formerly SSB 3102 ; See SF 2503 .)

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: COMMITTEE ON TRANSPORTATION
Last action: 2026-05-01
Official status: Committee report approving bill, renumbered as SF 2503 . S.J. 959 .
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act modifying the sales or use tax refund for biodiesel production.(Formerly SSB 3102 ; See SF 2503 .)

What This Bill Does

A bill for an act modifying the sales or use tax refund for biodiesel production.(Formerly SSB 3102 ; See SF 2503 .)

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-05-01 Iowa Legislature
Committee report approving bill, renumbered as SF 2503 . S.J. 959 .
2026-02-18 Iowa Legislature
Subcommittee: Dawson, Petersen, and Schultz. S.J. 313 .
2026-02-16 Iowa Legislature
Referred to Ways and Means. S.J. 289 .
2026-02-11 Iowa Legislature
Committee report, approving bill. S.J. 262 .
2026-02-11 Iowa Legislature
Introduced, placed on calendar. S.J. 251 .

Official Summary Text

A bill for an act modifying the sales or use tax refund for biodiesel production.(Formerly SSB 3102 ; See SF 2503 .)

Current Bill Text

Read the full stored bill text

Senate

File

2275

-

Introduced

SENATE

FILE

2275

BY

COMMITTEE

ON

TRANSPORTATION

(SUCCESSOR

TO

SSB

3102)

(COMPANION

TO

HF

2071

BY

JONES)

A

BILL

FOR

An

Act

modifying

the

sales

or

use

tax

refund

for

biodiesel

1

production.

2

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

3

TLSB

5832SV

(1)

91

jm/jh

S.F.

2275

Section

1.

Section

423.4,

subsection

9,

paragraphs

b

and

e,

1

Code

2026,

are

amended

to

read

as

follows:

2

b.

The

amount

of

the

refund

shall

be

calculated

by

3

multiplying

a

designated

rate

by

the

total

number

of

gallons

4

of

biodiesel

produced

by

the

biodiesel

producer

in

this

state

5

during

each

quarter

of

a

calendar

year.

The

designated

rate

6

shall

be

four

five

cents.

7

e.

This

subsection

is

repealed

January

1,

2028

2031

.

8

EXPLANATION

9

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

10

the

explanation’s

substance

by

the

members

of

the

general

assembly.

11

This

bill

increases

the

sales

or

use

tax

refund

available

12

to

the

producers

of

biodiesel

from

4

cents

per

gallon

to

5

13

cents

per

gallon.

The

amount

of

the

refund

is

calculated

by

14

multiplying

the

designated

rate

(currently

4

cents)

by

the

15

total

number

of

gallons

of

biodiesel

produced

by

the

biodiesel

16

producer

in

this

state.

The

bill

changes

the

repeal

date

of

17

the

refund

from

January

1,

2028,

to

January

1,

2031.

18

-1-

LSB

5832SV

(1)

91

jm/jh

1/

1