SF2493 • 2026

A bill for an act relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement of husbandry used in agricultural production. (Formerly SF 2188 , SSB 3025 .) Effective date: 07/01/2026

Taxes

Passed Legislature

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

Sponsor: COMMITTEE ON WAYS AND MEANS
Last action: 2026-05-11
Official status: Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
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 relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement of husbandry used in agricultural production. (Formerly SF 2188 , SSB 3025 .) Effective date: 07/01/2026

A bill for an act relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement of husbandry used in agricultural production.

What This Bill Does

A bill for an act relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement of husbandry used in agricultural production.
(Formerly SF 2188 , SSB 3025 .) Effective date: 07/01/2026

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

2026-05-11 Iowa Legislature
Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
2026-05-02 Iowa Legislature
Message from House. S.J. 990 .
2026-05-02 Iowa Legislature
Immediate message. H.J. 1127 .
2026-05-02 Iowa Legislature
Explanation of vote. H.J. 1159 .
2026-05-02 Iowa Legislature
Passed House , yeas 85, nays 1. H.J. 1121 .
2026-05-02 Iowa Legislature
Substituted for HF 2798 . H.J. 1120 .
2026-05-02 Iowa Legislature
Passed on file. H.J. 1120 .
2026-04-22 Iowa Legislature
Read first time, referred to Ways and Means. H.J. 978 .
2026-04-22 Iowa Legislature
Message from Senate. H.J. 977 .
2026-04-22 Iowa Legislature
Immediate message. S.J. 866 .
2026-04-22 Iowa Legislature
Passed Senate , yeas 44, nays 0. S.J. 865 .
2026-04-15 Iowa Legislature
Committee report, approving bill. S.J. 807 .
2026-04-15 Iowa Legislature
Introduced, placed on Ways and Means calendar. S.J. 804 .

Official Summary Text

A bill for an act relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement of husbandry used in agricultural production. (Formerly SF 2188 , SSB 3025 .) Effective date: 07/01/2026

Current Bill Text

Read the full stored bill text

Senate

File

2493

-

Enrolled

Senate

File

2493

AN

ACT

RELATING

TO

THE

EXCISE

TAX

ON

CERTAIN

ETHANOL

BLENDED

GASOLINE

PURCHASED

EXCLUSIVELY

FOR

USE

IN

AN

IMPLEMENT

OF

HUSBANDRY

USED

IN

AGRICULTURAL

PRODUCTION.

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

Section

1.

NEW

SECTION

.

452A.16

Exempt

fuel

——

implements

of

husbandry.

1.

The

excise

tax

under

section

452A.3

shall

not

be

imposed

or

collected

on

ethanol

blended

gasoline

formulated

with

more

than

eighty-five

percent

by

volume

of

ethanol

when

purchased

at

a

terminal

or

refinery

rack

exclusively

for

use

in

an

implement

of

husbandry

used

in

agricultural

production.

2.

A

person

who

purchases

fuel

on

which

an

excise

tax

is

not

collected

in

accordance

with

subsection

1

shall

substantiate

the

purchase

with

an

exemption

certificate

provided

by

the

department.

The

exemption

certificate

must

be

complete

and

correct

according

to

the

requirements

of

the

director,

signed

by

the

purchaser,

and

retained

by

the

supplier.

A

supplier

shall

retain

exemption

certificates

for

at

least

three

years.

3.

The

department

shall

disallow

all

sales

of

gallonage

described

in

this

section

unless

proof

is

established

by

an

exemption

certificate.

Senate

File

2493,

p.

2

4.

If

a

purchaser

uses

or

disposes

of

fuel

that

was

purchased

using

an

exemption

certificate

pursuant

to

subsection

2

in

a

nonexempt

manner,

the

purchaser

is

solely

liable

for

the

excise

tax

and

shall

remit

the

tax

directly

to

the

department.

______________________________

AMY

SINCLAIR

President

of

the

Senate

______________________________

PAT

GRASSLEY

Speaker

of

the

House

I

hereby

certify

that

this

bill

originated

in

the

Senate

and

is

known

as

Senate

File

2493,

Ninety-first

General

Assembly.

______________________________

W.

CHARLES

SMITHSON

Secretary

of

the

Senate

Approved

_______________,

2026

______________________________

KIM

REYNOLDS

Governor