A bill for an act relating to reporting total gasoline and diesel fuel gallonage sold and dispensed by retail dealers for a determination period.

HF 2299 requires retail fuel dealers in Iowa to timely file reports of total gasoline and diesel gallonage sold during a specific period. This reporting is directly tied to eligibility for three tax credits: E-85 gasoline promotion (section 422.11O), biodiesel blended fuel (section 422.11P), and E-15 plus gasoline promotion (section 422.11Y). Retailers who fail to file the required report by their tax year end lose access to these credits for that year and all future years until the report is submitted. The bill also imposes a $100 civil penalty per missed filing, with penalties deposited into the state general fund. The reports are used to calculate excise taxes on higher-blend fuels like E-15 and B-20 biodiesel.