All Roll Calls
Yes: 138 • No: 0
IowaHF 264391st General Assembly (2025–2026)House
A bill for an act relating to reporting total gasoline and diesel fuel gallonage sold and dispensed by retail dealers for a determination period. (Formerly HF 2299.) Effective date: 07/01/2026.
Sponsored By: COMMITTEE ON AGRICULTURE
Signed by Governor
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 1 benefits, 1 costs, 1 mixed.
Late reports cost fuel dealers tax credits
Beginning July 1, 2026, Iowa retail fuel dealers must file timely gallonage reports to keep three state tax credits. These are the credits under Iowa Code sections 422.11O, 422.11P, and 422.11Y. The rule covers the latest reporting period ending on or before the dealer’s tax-year end. For credit eligibility, filing must occur before February 28 or before a later deadline approved by the revenue department. Missing that deadline blocks all three credits for that tax year.
Fuel dealers get late-report warning notices
Beginning July 1, 2026, Iowa’s revenue department must notify retail fuel dealers who have not filed by February 10. It must send both written and electronic notices. The notices must explain the risk of losing tax credits. They must also explain how to request an extension to February 28 and seek more time beyond that date.
Fuel dealers face reporting rules with extensions
Beginning July 1, 2026, Iowa retail dealers must report gasoline and diesel gallons by February 10, separating permanent and mobile locations. The revenue department sets filing procedures and may require electronic filing or annual, quarterly, or monthly reports. Dealers who apply must receive an extension to February 28. On application, the department may grant more time or allow report changes for good-faith requests involving unforeseen emergencies, without preventing its legal duties. Late reports or missing required records can bring civil penalties up to $100 per occurrence, paid into Iowa’s General Fund.
Sponsors & Cosponsors
Sponsor
COMMITTEE ON AGRICULTURE
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 3/23/2026
Passed Senate
Yes: 47 • No: 0
House vote • 3/12/2026
Passed House
Yes: 91 • No: 0
Actions Timeline
Signed by Governor.
4/16/2026HouseReported correctly enrolled, signed by Speaker and President, and sent to Governor.
4/16/2026HouseMessage from Senate.
3/24/2026HouseImmediate message.
3/23/2026SenatePassed Senate, yeas 47, nays 0.
3/23/2026SenateSubstituted for SF 2393.
3/23/2026SenatePlaced on calendar under unfinished business.
3/19/2026SenateRead first time, attached to SF 2393.
3/16/2026SenateMessage from House.
3/16/2026SenateImmediate message.
3/12/2026HousePassed House, yeas 91, nays 0.
3/12/2026HouseAmendment H-8198 adopted.
3/12/2026HouseAmendment H-8172 withdrawn.
3/12/2026HouseAmendment H-8198 filed.
3/11/2026HouseAmendment H-8172 filed.
3/9/2026HouseIntroduced, placed on calendar.
2/19/2026House
Bill Text
As Introduced
Enrolled
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