E85 Retailer Tax Credit

Retail stations dispensing gasoline fuel blends of E85 (70%-85% ethanol) for use in motor vehicles may be eligible for a tax credit in the amount of $0.16 per gallon sold. The tax credit expires after December 31, 2024. Eligible taxpayers may also claim the Ethanol Blend Retailer Tax Credit for the same ethanol gallons and tax year. (Reference Iowa Code 422.11O)

Point of Contact
Amy Harris
Administrator, Research and Policy Division
Iowa Department of Revenue
Phone: (515) 281-0196
amy.harris@iowa.gov