A bill for an act relating to fuel taxation by extending tax credits for E-15 gasoline available against the individual and corporate income taxes.

This bill extends Iowa's existing tax credit for E-15 gasoline, allowing retail gas dealers to continue claiming the credit against individual and corporate income taxes through 2028 (previously set to expire in 2026). It specifically allows dealers to claim the E-15 promotion tax credit for the full tax year, even if their tax year doesn't align with calendar years. The extension also preserves eligibility for the E-85 promotion tax credit when a dealer claims the E-15 credit in the same year. This change directly affects retail gasoline dealers who sell E-15 fuel, providing continued tax relief for their business operations.