Bill Text: IA SF101 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act establishing a fuel-efficient motor vehicle use tax refund, and making an appropriation.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-01-29 - Subcommittee: R. Smith, Behn, and Quirmbach. S.J. 187. [SF101 Detail]
Download: Iowa-2019-SF101-Introduced.html
Senate
File
101
-
Introduced
SENATE
FILE
101
BY
HOGG
A
BILL
FOR
An
Act
establishing
a
fuel-efficient
motor
vehicle
use
tax
1
refund,
and
making
an
appropriation.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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101
Section
1.
NEW
SECTION
.
423.6A
Fuel-efficient
motor
1
vehicles
refund.
2
1.
A
person
who
purchases
a
new
motor
vehicle
may
apply
to
3
the
department
for
a
refund
of
a
portion
of
the
amount
of
use
4
tax
imposed
and
paid
at
the
time
of
purchase
of
the
new
motor
5
vehicle
by
the
applicant
in
the
amount
issued
on
a
tax
refund
6
certificate
issued
pursuant
to
section
473.14.
7
2.
The
refund
may
be
obtained
only
in
the
following
manner
8
and
under
the
following
conditions:
9
a.
On
forms
furnished
by
the
department
and
filed
by
April
10
30
after
the
end
of
the
calendar
year
in
which
the
tax
refund
11
certificate
is
to
be
applied,
the
applicant
shall
report
to
12
the
department
the
total
amount
of
use
tax
paid
for
the
new
13
motor
vehicle
for
which
the
tax
refund
certificate
was
issued
14
pursuant
to
section
473.14.
15
b.
If
required
by
the
department,
the
applicant
shall
prove
16
that
the
person
making
the
sale
has
included
the
amount
thereof
17
in
the
computation
of
the
sales
price
of
such
person
and
that
18
such
person
has
paid
the
tax
levied
under
section
423.5
based
19
upon
such
computation
of
the
sales
price.
20
c.
The
applicant
shall
provide
the
tax
refund
certificate
21
issued
pursuant
to
section
473.14
to
the
department
with
the
22
forms
required
by
paragraph
“a”
.
23
3.
If
satisfied
that
the
foregoing
conditions
and
24
requirements
have
been
complied
with,
the
department
shall
25
refund
the
amount
claimed
by
the
applicant
pursuant
to
the
26
limitations
in
section
473.14.
The
department
shall
not
issue
27
refunds
for
an
amount
more
than
the
amount
appropriated
for
the
28
refunds
in
section
423.6B.
An
application
for
a
refund
under
29
this
section
received
after
the
amount
of
appropriated
funds
30
under
section
423.6B
has
been
depleted
shall
be
held
by
the
31
department
until
the
following
fiscal
year
at
which
time
the
32
department
shall
reconsider
the
application.
33
Sec.
2.
NEW
SECTION
.
423.6B
Appropriation
for
34
fuel-efficient
motor
vehicle
refund.
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101
1.
There
is
appropriated
from
the
general
fund
of
the
1
state
each
fiscal
year
for
the
fiscal
period
beginning
July
1,
2
2019,
and
ending
June
30,
2024,
to
the
department
of
revenue
3
the
sum
of
five
million
dollars
to
be
used
for
fuel-efficient
4
motor
vehicle
use
tax
refunds
established
under
section
5
423.6A.
Amounts
appropriated
pursuant
to
this
section
shall
6
be
in
addition
to,
and
shall
not
replace,
funds
otherwise
7
appropriated
to
the
department
of
revenue.
Notwithstanding
8
section
8.33,
moneys
appropriated
in
this
section
that
remain
9
unencumbered
or
unobligated
at
the
close
of
each
fiscal
year
10
shall
not
revert
but
shall
remain
available
for
expenditure
for
11
the
purposes
designated.
12
2.
This
section
is
repealed
June
30,
2024.
13
Sec.
3.
Section
455A.6,
subsection
6,
Code
2019,
is
amended
14
by
adding
the
following
new
paragraph:
15
NEW
PARAGRAPH
.
e.
Approve
or
deny
the
issuance
of
a
tax
16
refund
certificate
under
section
473.14.
17
Sec.
4.
NEW
SECTION
.
473.14
Fuel-efficient
motor
vehicles
18
tax
refund
——
certificate.
19
1.
A
person
who
has
purchased
a
new
motor
vehicle
from
a
20
new
motor
vehicle
dealer
in
this
state
on
or
after
July
1,
21
2019,
may
apply
to
the
commission
for
a
refund
pursuant
to
22
section
423.6A
of
use
tax
paid.
If
approved
by
the
commission,
23
the
amount
of
the
use
tax
refund
shall
equal
ten
dollars
for
24
each
mile
per
gallon
that
the
motor
vehicle’s
highway
gasoline
25
mileage
rating
averaged
for
city
and
highway
driving
as
26
estimated
by
the
United
States
environmental
protection
agency
27
is
above
thirty-five
miles
per
gallon
but
a
refund
issued
shall
28
not
be
for
an
amount
less
than
twenty-five
dollars
or
more
than
29
two
hundred
fifty
dollars.
30
2.
To
apply,
the
person
shall
submit
a
completed
application
31
to
the
commission
containing
all
of
the
following
information:
32
a.
A
copy
of
the
motor
vehicle
dealer
invoice
for
the
motor
33
vehicle.
34
b.
A
copy
of
a
valid
Iowa
vehicle
registration
for
the
motor
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vehicle.
The
name
appearing
on
the
vehicle
registration
shall
1
be
the
same
name
as
the
name
of
the
purchaser
on
the
dealer
2
invoice.
3
c.
Proof
of
the
vehicle
purchase
which
may
include
but
is
4
not
limited
to
a
copy
of
the
front
and
back
of
a
canceled
check,
5
the
finance
agreement,
or
a
dealer
invoice
indicating
a
zero
6
balance
due
and
receipt
of
payment
in
full.
7
d.
Any
other
information
the
department
may
require.
8
3.
If
upon
receipt
of
the
completed
application
the
9
commission
finds
that
the
person
is
qualified
for
a
use
10
tax
refund
pursuant
to
section
423.6A
and
this
section,
the
11
commission
shall
calculate
the
amount
of
the
tax
refund
for
12
which
the
person
is
eligible
and
shall
issue
a
tax
refund
13
certificate
to
the
person
or
notify
the
person
in
writing
of
14
its
denial
to
do
so.
A
person
whose
application
is
denied
may
15
file
an
appeal
with
the
department
of
natural
resources
within
16
sixty
days
from
the
date
of
denial
pursuant
to
chapter
l7A.
17
4.
For
the
purposes
of
this
section,
“motor
vehicle”
means
18
the
same
as
defined
in
section
321.1
but
shall
not
include
19
a
motorcycle,
motorsports
recreational
vehicle,
motorized
20
bicycle,
snowmobile,
autocycle,
or
all-terrain
vehicle.
21
5.
Once
a
tax
refund
certificate
is
issued
pursuant
to
this
22
section,
the
person
may
apply
to
the
department
of
revenue
for
23
the
use
tax
refund
pursuant
to
section
423.6A.
24
EXPLANATION
25
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
26
the
explanation’s
substance
by
the
members
of
the
general
assembly.
27
This
bill
establishes
a
fuel-efficient
motor
vehicle
use
tax
28
refund.
29
The
bill
provides
for
a
use
tax
refund
for
certain
30
fuel-efficient
motor
vehicles
whose
combined
gasoline
mileage
31
rating
exceeds
35
miles
per
gallon.
The
amount
of
the
32
refund
shall
be
either
$10
for
each
mile
per
gallon
above
35.
33
However,
the
amount
of
the
refund
shall
not
be
less
than
$25
or
34
more
than
$250.
The
use
tax
refund
shall
be
administered
by
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101
the
environmental
protection
commission
of
the
department
of
1
natural
resources.
2
An
amount
equal
to
$5
million
per
fiscal
year
for
five
fiscal
3
years
is
appropriated
to
the
department
of
revenue
to
issue
the
4
use
tax
refunds.
5
The
bill
does
not
apply
to
a
motorcycle,
motorsports
6
recreational
vehicle,
motorized
bicycle,
snowmobile,
autocycle,
7
or
all-terrain
vehicle.
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