Iowa Department of Revenue
https://tax.iowa.gov
2015 IA 138
Iowa E15 Plus Gasoline Promotion Tax Credit
Name(s)
SSN or FEIN
Pass-Through Entity (if applicable)
Pass-Through FEIN
Tax Period Ending Date
1. Number of E15 Plus gasoline gallons sold at retail in Iowa during the 2015 tax
year between:
1a. January 1, 2015 and May 31, 2015 .............................................................. 1a.
1b. September 16, 2015 and December 31, 2015 ............................................. 1b.
1c. January 1, 2016 and May 31, 2016 .............................................................. 1c.
1d. September 16, 2016 and November 30, 2016 ............................................. 1d.
2. Add lines 1a through 1d ........................................................................................ 2.
3. Tax credit rate per gallon is $0.03 (three cents) ................................................... 3.
x $0.03
4. Multiply line 2 by line 3 .......................................................................................... 4.
5. Number of E15 Plus gasoline gallons sold at retail in Iowa during the 2015 tax
year between:
5a. June 1, 2015 and September 15, 2015 ........................................................ 5a.
5b. June 1, 2016 and September 15, 2016 ........................................................ 5b.
6. Add lines 5a and 5b .............................................................................................. 6.
7. Tax credit rate per gallon is $0.10 (ten cents) ....................................................... 7.
x $0.10
8. Multiply line 6 by line 7 .......................................................................................... 8.
9. Add line 4 and 8. Enter in column K of Part II on the IA 148 Tax Credits
Schedule ............................................................................................................... 9.
10. Pass-through E15 Plus Gasoline Promotion Tax Credit from partnership, LLC,
S corporation, estate, or trust. Enter in column K of Part II on the IA 148 Tax
Credits Schedule and complete Part IV on the IA 148 ...................................... 10.
IA 148 Tax Credits Schedule must be completed.
41-152a (06/09/15)