Iowa legislation · 91st General Assembly
Iowa SF2069: A BILL FOR An Act imposing a tax on the transportation of liquefied carbon dioxide through pipelines, and providing for penalties
Status: In committee, February 4, 2026
An Act imposing a tax on the transportation of liquefied carbon dioxide through pipelines, and providing for penalties.
What the bill says
A bill FOR An Act imposing a tax on the transportation of liquefied carbon dioxide through pipelines, and providing for penalties.
From the introduced text, January 21, 2026:
A BILL FOR An Act imposing a tax on the transportation of liquefied carbon dioxide through pipelines, and providing for penalties. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5917XS (5) jm/jh S.F. 2069 Section 1. Section 438.3, Code 2026, is amended by adding the following new subsection: NEW SUBSECTION. 13. Whether liquefied carbon dioxide is transported though or within the state through the pipelines owned, operated, or leased by the pipeline company, and whether the liquefied carbon dioxide being transported is used in enhanced oil recovery. As used in this subsection, "enhanced oil recovery" means the same as defined in section 438A.1. Sec. 2. NEW SECTION. 438A.1 Definitions. As used in this section: 1. "Department" means the department of revenue. 2. "Director" means the director of revenue. 3. "Enhanced oil recovery" means an advanced oil extraction technique to remove stranded crude oil from a reservoir after the use of primary or secondary extraction techniques. 4. "Pipeline company" means any person, partnership, association, corporation, or syndicate that may own or operate or be engaged in operating or utilizing pipelines, for the purpose of transporting liquefied carbon dioxide as permitted pursuant to chapter 479B. Sec. 3. NEW SECTION. 438A.2 Taxation procedure. Every person, partnership, association, corporation, or syndicate that is engaged in the business of transporting …
Sponsors
- Michael Klimesh (R, 32) · primary sponsor
Latest actions
- : Subcommittee recommends passage.
- : Subcommittee Meeting: 02/04/2026 10:00AM Lobbyist Lounge.
- : Subcommittee: Dawson, Bisignano, and Schultz. S.J. 133 .
- : Introduced, referred to Ways and Means. S.J. 119 .
Subjects: judicial administration, administrative rules, carbon dioxide, excise taxes, taxation, transportation, revenue department, pipelines
Common questions
- What is SF2069?
- SF2069 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act imposing a tax on the transportation of liquefied carbon dioxide through pipelines, and providing for penalties.
- What does SF2069 do?
- In its own words: A bill FOR An Act imposing a tax on the transportation of liquefied carbon dioxide through pipelines, and providing for penalties.
- What is the status of SF2069?
- In committee as of February 4, 2026. Latest action: Subcommittee recommends passage. (February 4, 2026).
- Who sponsored SF2069?
- Michael Klimesh (R, 32).
- Where is the official record for SF2069?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=SF+2069&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.