Bill Text: IA SF2107 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act establishing a motor vehicle mileage tax pilot program.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2020-01-30 - Subcommittee: Nunn, Bolkcom, and Feenstra. S.J. 187. [SF2107 Detail]
Download: Iowa-2019-SF2107-Introduced.html
Senate
File
2107
-
Introduced
SENATE
FILE
2107
BY
MATHIS
A
BILL
FOR
An
Act
establishing
a
motor
vehicle
mileage
tax
pilot
program.
1
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
2
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Section
1.
MOTOR
VEHICLE
MILEAGE
TAX
PILOT
PROGRAM.
1
1.
The
department
of
transportation,
in
coordination
with
2
the
department
of
revenue,
shall
establish
a
motor
vehicle
3
mileage
tax
pilot
program
for
purposes
of
evaluating
the
4
feasibility
of
imposing
and
collecting
a
tax
on
the
miles
5
traveled
annually
by
motor
vehicles
on
the
highways
of
this
6
state
as
an
alternative
to
the
motor
fuel
and
special
fuel
7
taxes
imposed
under
chapter
452A.
8
2.
a.
The
department
of
transportation,
in
coordination
9
with
the
department
of
revenue,
shall
develop,
implement,
10
and
administer
the
pilot
program.
Under
the
program,
the
11
department
of
revenue
shall
assess
participating
owners
of
12
motor
vehicles
a
mileage
tax
that
is
based
on
the
number
13
of
miles
traveled
on
highways
of
this
state
by
those
motor
14
vehicles.
15
b.
The
pilot
program
shall
include
at
least
one
16
thousand
volunteers
who
are
residents
of
this
state
and
are
17
representative
of
the
drivers
of
motor
vehicles
operated
on
18
the
highways
of
this
state,
including
but
not
limited
to
19
motor
vehicles
which
operate
on
alternative
fuels
such
as
20
ethanol
blended
gasoline,
biodiesel
blended
fuel,
compressed
21
natural
gas,
electricity,
or
hydrogen.
The
department
of
22
transportation
or
a
volunteer
may
terminate
the
volunteer’s
23
participation
in
the
program
at
any
time.
24
c.
The
department
of
transportation
shall
be
responsible
25
for
selecting
and
installing
equipment
capable
of
measuring
26
and
reporting
vehicle
mileage
in
the
motor
vehicles
owned
by
27
the
participating
volunteers.
The
equipment
selected
by
the
28
department
shall
have
global
positioning
capabilities.
29
3.
The
pilot
program
shall
test
the
reliability,
ease
30
of
use,
cost,
public
acceptance,
and
potential
for
evasion
31
of
the
technologies
and
methods
used
by
the
department
of
32
transportation
and
department
of
revenue
in
implementing
the
33
pilot
program,
including
for
all
of
the
following:
34
a.
Counting
the
number
of
miles
traveled
by
the
volunteers’
35
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vehicles.
1
b.
Reporting
the
number
of
miles
traveled
by
the
volunteers’
2
vehicles.
3
c.
Collecting
or
receiving
payments
from
the
volunteers.
4
4.
The
department
of
transportation,
in
coordination
with
5
the
department
of
revenue,
shall
analyze
and
evaluate
the
6
technologies
and
methods,
as
described
in
subsection
3,
to
do
7
all
of
the
following:
8
a.
Protect
the
integrity
of
data
collected
and
reported.
9
b.
Ensure
participating
volunteers’
privacy.
10
c.
Increase
or
decrease
the
amount
of
the
tax
based
on
the
11
time
of
driving,
type
of
road,
proximity
to
transit,
vehicle
12
fuel
efficiency,
participation
in
vehicle
sharing,
and
income
13
of
the
participating
volunteer.
14
5.
The
pilot
program
shall
last
at
least
one
year
but
not
15
more
than
three
years.
The
pilot
program
shall
commence
on
or
16
before
January
1,
2021.
17
6.
The
department
of
transportation,
in
coordination
with
18
the
department
of
revenue,
shall
refund
applicable
motor
fuel
19
and
special
fuel
taxes
paid
by
the
volunteers
pursuant
to
20
chapter
452A
or
otherwise
compensate
volunteers
to
ensure
that
21
volunteers
are
not
required
to
pay
more
under
the
program
than
22
they
would
have
by
not
participating
in
the
program.
This
23
subsection
applies
to
all
volunteers
of
the
pilot
program,
24
including
those
volunteers
whose
participation
ended
prior
to
25
the
termination
of
the
program.
26
7.
The
department
of
transportation,
in
coordination
27
with
the
department
of
revenue,
shall
adopt
rules
pursuant
28
to
chapter
17A
necessary
for
the
implementation
of
the
pilot
29
program,
including
but
not
limited
to
rules
establishing
the
30
process
for
selecting
volunteers,
the
methods
for
collecting
31
the
mileage
tax
from
the
volunteers,
mileage
reporting
32
requirements
for
the
volunteers,
and
the
process
for
refunding
33
motor
fuel
and
special
fuel
taxes
paid
by
the
volunteers
34
pursuant
to
chapter
452A.
35
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8.
The
department
of
transportation,
in
coordination
1
with
the
department
of
revenue,
shall
report
to
the
general
2
assembly
the
results
of
the
pilot
program,
including
the
3
feasibility
of
permanently
assessing
a
motor
vehicle
mileage
4
tax;
an
evaluation
of
the
impacts
of
such
a
tax
on
the
economy,
5
the
environment,
and
traffic
congestion;
a
comparison
to
6
other
potential
alternatives
or
supplements
to
the
fuel
taxes
7
assessed
pursuant
to
chapter
452A;
and
any
recommendations.
8
The
report
required
by
this
subsection
shall
be
submitted
9
to
the
general
assembly
no
later
than
six
months
after
the
10
completion
of
the
pilot
program.
11
EXPLANATION
12
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
13
the
explanation’s
substance
by
the
members
of
the
general
assembly.
14
This
bill
requires
the
department
of
transportation
(DOT),
15
in
coordination
with
the
department
of
revenue
(DOR),
to
16
establish
a
motor
vehicle
mileage
tax
pilot
program
for
17
purposes
of
evaluating
the
feasibility
of
imposing
and
18
collecting
a
tax
on
the
miles
traveled
annually
by
motor
19
vehicles
on
the
highways
of
this
state
as
a
potential
20
alternative
to
the
motor
fuel
and
special
fuel
taxes
imposed
21
under
Code
chapter
452A.
The
DOT,
in
coordination
with
the
22
DOR,
is
required
to
develop,
implement,
and
administer
the
23
pilot
program.
Under
the
pilot
program,
the
DOR
is
required
24
to
assess
participating
owners
of
motor
vehicles
a
mileage
tax
25
that
is
based
on
the
number
of
miles
traveled
on
highways
of
26
this
state
by
those
motor
vehicles.
The
pilot
program
shall
27
include
at
least
1,000
volunteers.
The
DOT
or
a
volunteer
may
28
terminate
the
volunteer’s
participation
in
the
program
at
any
29
time.
The
DOT
is
responsible
for
selecting
and
installing
30
equipment
capable
of
measuring
and
reporting
vehicle
mileage
in
31
the
motor
vehicles
owned
by
the
participating
volunteers.
32
The
pilot
program
is
required
to
test
the
reliability,
ease
33
of
use,
cost,
public
acceptance,
and
potential
for
evasion
of
34
the
technology
and
the
methods
used
by
the
DOT
and
the
DOR.
The
35
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DOT,
in
coordination
with
the
DOR,
is
required
to
analyze
and
1
evaluate
the
technologies
and
methods
used
in
the
pilot
program
2
to
protect
the
integrity
of
the
data
collected
and
reported,
3
ensure
the
participating
volunteers’
privacy,
and
increase
or
4
decrease
the
amount
of
the
tax
based
on
certain
factors.
5
The
pilot
program
is
required
to
last
at
least
one
year,
6
but
not
more
than
three
years,
and
must
commence
on
or
before
7
January
1,
2021.
8
The
DOT,
in
coordination
with
the
DOR,
is
required
to
refund
9
motor
fuel
and
special
fuel
taxes
paid
by
the
volunteers
10
pursuant
to
Code
chapter
452A
or
otherwise
compensate
11
volunteers
to
ensure
that
they
are
not
required
to
pay
more
12
under
the
program
than
they
would
have
by
not
participating
in
13
the
program.
14
The
DOT,
in
coordination
with
the
DOR,
is
required
to
report
15
to
the
general
assembly
the
results
of
the
pilot
program
16
no
later
than
six
months
after
the
completion
of
the
pilot
17
program.
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