Iowa Senate Bill SF193

Iowa 2025-2026 Regular Session

• Introduced: 2/4/25
• Refer: 2/6/25

Caption

A bill for an act relating to the fee for duplicates or other evidence of interstate fuel use tax permits or licenses.(Formerly SSB 1045; See SF 611.)

Summary

Senate File 193 is a narrow transportation and tax-administration bill that amends Iowa Code section 452A.53. It increases the fee charged for a duplicate or other evidence of an interstate fuel use tax permit or license from 50 cents to $1. The bill applies to vehicles operating into or through Iowa in interstate operations that use motor fuel, special fuel, or electric fuel acquired in another state and are required to carry proof of the permit or license in the vehicle. The bill does not change the underlying fuel tax obligation. Instead, it adjusts the administrative fee for obtaining duplicate documentation tied to Iowa’s fuel-use permitting system. The explanation notes that carriers who do not make advance arrangements with the Department of Transportation remain responsible for purchasing fuel taxes commensurate with their use of Iowa’s highway system, and violations of the underlying fuel-use requirements remain a simple misdemeanor with a scheduled fine.

Impact

SF 193 would amend Iowa’s motor fuel tax enforcement provisions by raising a small permit-documentation fee in chapter 452A. The practical effect is limited to interstate carriers and other vehicles subject to Iowa’s fuel-use permit or license requirements, who would pay $1 rather than 50 cents for a duplicate or other evidence of the permit or license. The bill leaves the substantive tax liability and penalty structure unchanged, including the existing obligation to account for Iowa fuel use and the misdemeanor penalty for noncompliance.

Sentiment

The available voting history suggests the bill was generally supported in committee, with the Senate Transportation Report passing 12-3. The committee action and lack of recorded transcript discussion indicate the measure was treated as a routine administrative adjustment rather than a major policy change. The later committee report approving the bill and renumbering it as SF 611 also suggests continued procedural support.

Contention

The main point of contention appears to be the fee increase itself, though the bill text does not show any substantive debate over the underlying fuel tax rules. Any opposition likely centered on whether doubling the duplicate-document fee from 50 cents to $1 was necessary or appropriate for carriers subject to Iowa’s interstate fuel-use permitting system. Because the bill does not alter tax rates or penalties, disagreement seems limited to the administrative cost imposed on affected vehicle operators and permit holders.