Senate File 251 - Introduced
SENATE FILE
BY HART
A BILL FOR
1 An Act relating to retail motor fuel sites, by requiring
2 standards and practices to assist disabled individuals
3 obtaining motor fuel, providing for enforcement by the
4 department of agriculture and land stewardship, providing
5 for a tax credit, and including effective and applicability
6 date provisions.
7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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PAG LIN
1 1 Section 1. Section 214.1, Code 2015, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 01. "Americans with Disabilities Act
1 4 of 1990" includes Tit. III of the federal Americans with
1 5 Disabilities Act of 1990, as provided in 42 U.S.C. {12181 et
1 6 seq., its implementing regulations, including 28 C.F.R. pt. 36,
1 7 and the 2010 standards for accessible design published by the
1 8 United States department of justice.
1 9 Sec. 2. Section 214.1, subsection 2, Code 2015, is amended
1 10 to read as follows:
1 11 2. "Motor fuel" "Diesel fuel", "E=15 gasoline", "gasoline",
1 12 "motor fuel", "retail dealer", "retail motor fuel site", and
1 13 "wholesale dealer" mean the same as defined in section 214A.1.
1 14 Sec. 3. NEW SECTION. 214.12 Accessibility of motor fuel
1 15 pumps ==== rules.
1 16 1. A retail dealer operating a retail motor fuel site shall
1 17 comply with the applicable requirements of the Americans with
1 18 Disabilities Act of 1990, to the extent required in that Act.
1 19 2. a. A retail dealer operating a retail motor fuel site
1 20 shall offer refueling assistance upon the request of a customer
1 21 who is an individual with a disability, if any of the following
1 22 applies:
1 23 (1) The retail dealer is required to comply with the
1 24 provisions of subsection 1.
1 25 (2) On or after the effective date of this Act, the retail
1 26 dealer does any of the following:
1 27 (a) Constructs a structure that is part of a new retail
1 28 motor fuel site, including a building, motor fuel pump, or a
1 29 motor fuel storage tank.
1 30 (b) Constructs a new structure or modifies or replaces a
1 31 structure that is part of an existing retail motor fuel site,
1 32 including but not limited to the exterior or interior of any
1 33 building, a motor fuel pump, or a motor fuel storage tank. A
1 34 modification does not include a cosmetic improvement or minor
1 35 repair. A replacement does not include the incidental exchange
2 1 of parts or materials.
2 2 b. A retail dealer shall provide refueling assistance under
2 3 paragraph "a" by doing all of the following:
2 4 (1) Displaying two signs indicating that the retail motor
2 5 fuel site offers refueling assistance consistent with the
2 6 Americans with Disabilities Act of 1990 and this section.
2 7 (a) The first sign shall bear the international symbol
2 8 of accessibility and be posted in a conspicuous place on
2 9 the marquee where retail sales prices are advertised. The
2 10 sign shall notify the traveling public that the retail motor
2 11 fuel site offers refueling assistance to individuals with
2 12 disabilities. The sign shall be at least eighteen inches in
2 13 width and twenty=four inches in height.
2 14 (b) The second sign shall notify customers of the hours that
2 15 refueling assistance is available. The second sign shall be
2 16 posted near a motor fuel pump where a call button is located
2 17 as provided in subparagraph (2) and be easily readable by
2 18 customers. The sign shall be nine inches in width and nine
2 19 inches in height.
2 20 (2) Installing and maintaining at least one large call
2 21 button that is accessible by a customer who may request
2 22 refueling assistance during the hours posted.
2 23 (a) A call button shall be located near each front side of
2 24 a motor fuel pump where a customer may dispense a type of motor
2 25 fuel classified as diesel fuel, gasoline, or E=85 gasoline.
2 26 However, only one call button is required for each front side
2 27 of an island where two or more motor fuel pumps dispense
2 28 different classifications of motor fuel offered for sale. A
2 29 call button shall be located within the reach of a customer who
2 30 is inside a motor vehicle and be capable of being operated by
2 31 a customer with a closed hand.
2 32 (b) A call button when activated must emit a recognizable
2 33 sound inside a structure where an employee is regularly on
2 34 duty.
2 35 c. Notwithstanding paragraphs "a" and "b", a retail dealer
3 1 is not required to provide refueling assistance as follows:
3 2 (1) The retail motor fuel site is a tank wagon.
3 3 (2) The retail motor fuel site has two or fewer licensed
3 4 motor fuel pumps.
3 5 (3) At any time that the retail motor fuel site is operating
3 6 on a remote control basis with fewer than two employees on duty
3 7 at the retail motor fuel site.
3 8 3. A customer shall not incur any additional expense for
3 9 requesting refueling assistance as provided in this section.
3 10 4. The department shall adopt rules to provide standards
3 11 for retail dealers operating retail motor fuel sites in
3 12 implementing the provisions of this section.
3 13 Sec. 4. NEW SECTION. 214.13 Accessibility of motor fuel
3 14 pumps ==== enforcement.
3 15 1. During its regular inspection of motor fuel pumps at
3 16 a retail motor fuel site as provided in section 214.11, the
3 17 department shall determine whether a retail dealer is in
3 18 compliance with section 214.12, including rules adopted by the
3 19 department under that section.
3 20 2. Upon determining that a violation of section 214.12
3 21 requires corrective action, the department shall notify the
3 22 retail dealer. The retail motor fuel site or the retail
3 23 dealer's practices, as applicable, shall be modified to
3 24 correct the violation within six months after the retail dealer
3 25 receives such notice.
3 26 3. The department shall inspect a retail motor fuel site
3 27 if it determines on the basis of the receipt of three or more
3 28 complaints that a violation of section 214.12 may require
3 29 corrective action.
3 30 4. Upon determining that a retail dealer has violated
3 31 section 214.12, and has failed to comply with a notice for
3 32 corrective action as provided in this section, the department
3 33 may suspend one or more licenses issued under this chapter to
3 34 operate motor fuel pumps located at the retail motor fuel site
3 35 where the violation is occurring. The department shall suspend
4 1 the license until it determines that the violation has been
4 2 corrected.
4 3 Sec. 5. NEW SECTION. 422.11K Accessibility of motor fuel
4 4 pumps tax credit.
4 5 1. The taxes imposed in this division, less the credits
4 6 allowed under section 422.12, shall be reduced by an
4 7 accessibility of motor fuel pumps tax credit.
4 8 2. The taxpayer must qualify as all of the following:
4 9 a. A retail dealer who sells and dispenses motor fuel
4 10 through a motor fuel pump located at the retail dealer's
4 11 permanent retail motor fuel site operating in compliance with
4 12 chapter 214.
4 13 b. An eligible small business as defined in 26 U.S.C. {44.
4 14 3. a. A taxpayer may claim a tax credit for providing
4 15 refueling assistance to customers as provided in section
4 16 214.12.
4 17 b. This section does not require that a taxpayer be eligible
4 18 to claim a tax credit under 26 U.S.C. {44 or actually claim a
4 19 tax credit under that section.
4 20 c. A taxpayer may claim a tax credit as provided in this
4 21 section regardless of whether the taxpayer is required to
4 22 provide refueling assistance under section 214.12.
4 23 4. The taxpayer must file a claim for a tax credit and
4 24 any required supporting documentation in a form and manner
4 25 prescribed by the department.
4 26 5. The amount of a tax credit under this section shall not
4 27 exceed actual and necessary expenditures incurred by a retail
4 28 dealer in preparing and displaying signs and installing one or
4 29 more call buttons as required in section 214.12.
4 30 6. The amount of a tax credit shall not exceed five hundred
4 31 dollars for each retail motor fuel site where the retail dealer
4 32 sells and dispenses motor fuel and where the retail dealer
4 33 provides refueling assistance as provided in subsection 5.
4 34 7. If a tax credit is allowed, the amount of the tax credit
4 35 claimed shall not be deductible under any other provision of
5 1 law in determining taxable income for state tax purposes.
5 2 8. a. A tax credit in excess of the taxpayer's liability
5 3 for the tax year is not refundable but may be credited to the
5 4 tax liability for the following five years or until depleted,
5 5 whichever is earlier.
5 6 b. A tax credit shall not be carried back to a tax year
5 7 prior to the tax year in which the taxpayer claims the tax
5 8 credit.
5 9 Sec. 6. Section 422.33, Code 2015, is amended by adding the
5 10 following new subsection:
5 11 NEW SUBSECTION. 11. The taxes imposed under this division
5 12 shall be reduced by an accessibility of motor fuel pumps tax
5 13 credit. The taxpayer may claim the tax credit according to the
5 14 same requirements, for the same amount, and calculated in the
5 15 same manner, as provided in section 422.11K.
5 16 Sec. 7. EFFECTIVE DATES.
5 17 1. Except as provided in subsection 2, this Act takes effect
5 18 July 1, 2015.
5 19 2. The provisions of this Act enacting section 214.12,
5 20 subsection 2, requiring that signs and one or more call buttons
5 21 be located at a retail motor fuel site take effect January 1,
5 22 2016.
5 23 Sec. 8. APPLICABILITY. The sections of this Act enacting
5 24 section 422.11K and section 422.33, subsection 11, apply to tax
5 25 years beginning on or after January 1, 2016.
5 26 EXPLANATION
5 27 The inclusion of this explanation does not constitute agreement with
5 28 the explanation's substance by the members of the general assembly.
5 29 GENERAL. This bill provides that a retail dealer (dealer)
5 30 operating a retail motor fuel site (site) selling motor fuel,
5 31 including gasoline, E=85 gasoline, and diesel fuel dispensed at
5 32 a motor fuel pump (pump) must comply with the federal Americans
5 33 with Disabilities Act (ADA). In addition, the dealer must
5 34 offer refueling assistance to a disabled customer upon request.
5 35 This includes posting signs at the site and installing one or
6 1 more call buttons near a pump which can be used by the customer
6 2 to alert a dealer's employee that assistance is requested.
6 3 The bill provides for the enforcement of its provisions by
6 4 the department of agriculture and land stewardship, including
6 5 during routine and special inspections. Finally, the bill
6 6 provides an income tax credit to retail dealers to partially
6 7 defray the costs of compliance.
6 8 EFFECTIVE AND APPLICABILITY DATES. The bill's provisions
6 9 requiring a dealer to comply with the ADA take effect on July
6 10 1, 2015. The other provisions take effect on January 1, 2016.
6 11 The tax credit applies to tax years beginning on or after
6 12 January 1, 2016.
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