Energy

This Iowa bill extends the expiration date for the biodiesel blended fuel tax credit from January 1, 2028, to January 1, 2033. The change directly affects retail dealers who sell biodiesel fuel blends, allowing them to continue claiming a state income tax credit for promoting these fuels. By updating the relevant tax code sections, the legislation ensures that dealers whose tax years do not align with the original repeal date can still claim the credit for a full calendar year. The bill also clarifies how the credit amount should be calculated for dealers claiming it in the year following the extension period.

This Iowa bill modifies the state tax refund program specifically for biodiesel producers. The legislation increases the refund rate from four cents to five cents per gallon of biodiesel produced within the state. It also extends the expiration date for this tax benefit from January 1, 2028, to January 1, 2031. These adjustments apply to the total number of gallons produced by eligible producers during each quarter of a calendar year.

HF 879 strengthens penalties for intentionally damaging critical infrastructure, such as power grids, water systems, or transportation networks. It increases criminal penalties for sabotage acts that threaten public safety or disrupt essential services. The law directly affects individuals who commit such acts by imposing stricter fines and potential prison sentences. This bill, signed into law by the Governor on May 1, 2025, modifies existing statutes to apply enhanced penalties to these specific offenses.