IFTA Ballot Proposals

2026 Ballot Proposals

Important Dates


2026 Important Dates

Ballot Proposals Due to IFTA May 29, 2026

Ballots Distributed for Comment Period June 5, 2026

2026 FINAL - BALLOT PROCESS TIMELINE BALLOT PROCESS TIMELINE

Summary of the Ballot process


May 29, 2026 Ballot Proposals Due to IFTA

June 5, 2026 Ballots Distributed for Comment Period

July 5, 2026 Comment Period Ends

July 24, 2026 Ballot Proposals and Comments Distributed for Pre-ABM Review/Vote

August 25-26, 2026 Open discussion/Vote at the 2026 Annual Business Meeting

September 25, 2026 Sponsors must submit changes to ballot proposals to the Repository (R1620.300.005)

October 2, 2026 Ballot Proposals Not Voted on or Failed at the ABM – distributed for Comment Period

November 1, 2026 Comment Period End

November 7, 2026 Ballots Proposals Distributed for Vote

December 21, 2026 Voting Ends

R1610 SUBMISSION OF BALLOT PROPOSALS FOR COMMENT

.100
A proposed amendment is to be submitted to the repository at least 60 calendar days before an open meeting of the commissioners. The repository will circulate the proposed amendment as a ballot proposal to all member jurisdictions and the standing committees of the Association for a 30-calendar-day comment period.

.200
At the end of the 30-calendar-day comment period, the ballot proposal must be submitted to the repository for consideration at the next open meeting of the commissioners. The comment period must be completed, and notification given to the repository at least 30 calendar days before the next open meeting of the commissioners.

.300
The repository will notify the member jurisdictions of ballot proposals that have qualified for consideration at the next open meeting of the member jurisdictions and provide the text of the proposals and any comments received.

*R1620 BALLOT PROPOSAL PROCEDURES

.100
Ballot proposals must be discussed at an open meeting of the commissioners.

.200
Ballot proposals may be voted on at the meeting and be adopted in accordance with IFTA Articles of Agreement Section R1630.

.300
If a ballot proposal is not voted on at the open meeting or does not receive the affirmative votes required by IFTA Articles of Agreement Section R1630, the ballot may proceed as follows:

.005
Within 30 calendar days of the open meeting, the sponsoring jurisdiction or committee must submit its ballot proposal to the repository for a 30-calendar-day comment period.

.010
The repository must circulate the ballot proposal to the member jurisdictions and the standing committees of the Association for a 30-calendar-day comment period.

.015
At the end of the 30-calendar-day comment period, the sponsoring jurisdiction or committees must submit the ballot proposal to the repository for circulation to the member jurisdictions. Member jurisdictions have 45 calendar days to vote on the ballot proposal submitted under this subsection.

2026 IFTA Ballot Proposals

Nine ballot proposals were submitted to IFTA, Inc. in 2026 for the first comment period.



IFTA 2026 Ballots

Ballot #1 2026

Details
Proposed Effective Date:
January 1, 2027
Sponsored by: Jurisdiction of Arizona

Intent

Our goal is to allow for the display of only the last four digits of the IFTA license number on the IFTA License. We will maintain the complete license number in our systems, but access will be restricted to those who require it to perform their duties.

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IFTA 2026 Ballots

Ballot #2 2026

Details
Proposed Effective Date:
Upon passage
Sponsored by: IFTA Agreement Procedures Committee & IFTA Audit Committee

Intent

To address redundancy and to create uniformity in the process for making amendments to the Audit Manual.

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IFTA 2026 Ballots

Ballot #3 2026

Details
Proposed Effective Date: January 1, 2027
Sponsored by: IFTA Audit Committee

Intent

The intent of this amendment is to remove ambiguity regarding what constitutes “agreement from the licensee” in A420.200. By expressly recognizing that submission of the requested records prior to the proposed start date may be “reasonably interpreted as consent,” jurisdictions gain a clear and documented basis for exercising early audit initiation when warranted.

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IFTA 2026 Ballots

Ballot #4 2026

Details
Proposed Effective Date:
January 1, 2027
Sponsored by: IFTA Audit Committee

Intent

The intent of this ballot is to improve clarity, consistency, and reliability in accepted fuel purchase documentation by specifying that a transaction listing must be generated by the third-party fuel card system involved in the original transaction. Because these records are often used to substantiate tax-paid fuel credits, it is essential that they reflect the same level of accuracy and source-integrity required of other primary purchase documentation, such as original credit card receipts.

This change promotes uniform audit standards across jurisdictions by ensuring that accepted records originate from the system that processed the fuel purchase, reducing reliance on secondary, reconstructed, or non-source-generated reports. Strengthening the definition in this manner supports consistent verification practices, protects the integrity of tax-paid credit claims, and reinforces the original purpose of electronic fuel transaction documentation: to rely on records produced by the actual transaction source

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IFTA 2026 Ballots

Ballot #5 2026

Details
Proposed Effective Date:
January 1, 2000
Sponsored by: IFTA, Inc. Board of Trustees

Intent

To amend the language in IFTA Audit Manual Section A250 to be consistent with the long-standing practice of utilizing the prior year’s account information on the Annual Report as the basis for determining the audit requirement in the current year.

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IFTA 2026 Ballots

Ballot #6 2026

Details
Proposed Effective Date:
Upon Passage
Sponsored by: IFTA Agreement Procedures Committee

Intent

To address the concerns noted by the IFTA, Inc. Board of Trustees Charge, revisions have been drafted to the IFTA Articles of Agreement R212 and Article V.

A subsection was added to the definition of Base Jurisdiction to clarify that a minimum of one qualified motor vehicle must be registered with a government agency of the member jurisdiction.

In addition, in follow up to the Town Hall topic at the 2025 Annual Business Meeting where it was said that when a carrier leases vehicles, the licensee/applicant may not have vehicles registered in said jurisdiction because their vehicle(s) are registered in the base jurisdiction of the leasing company, therefore the language was modified to include exceptions in Article V scenarios.

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IFTA 2026 Ballots

Ballot #7 2026

Details
Proposed Effective Date:
January 1, 2027
Sponsored by: Jurisdictions of California, Maryland, Massachusetts, Indiana, Texas, Rhode Island, Kansas, New York, and Connecticut

Intent

The intent of this ballot proposal is to reduce the audit requirement from 3% to 2% per year. This amendment will benefit all jurisdictions by creating more time for jurisdictions to use their audit resources efficiently. Jurisdictions would be able to pursue more investigative audit methods, conduct more complex audits, and conduct team audits across State lines. In addition, jurisdictions may focus on a robust audit selection to increase compliance and fuel tax recovery on behalf of all member jurisdictions.

This ballot proposal will strengthen the engagement of all IFTA Jurisdictions through effective communication as we address emerging issues in the fuel tax industry.

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IFTA 2026 Ballots

Ballot #8 2026

Details
Proposed Effective Date:
January 1, 2027
Sponsored by: Jurisdiction of Pennsylvania

Intent

The intent of this ballot proposal is to reduce the audit requirement by excluding cancelled accounts. This amendment will benefit all jurisdictions by reducing time spent making countless attempts to contact a taxpayer who is no longer in business and reduce the number of estimated assessments on taxpayers who no longer maintain the records since their IFTA license is cancelled. This change does not preclude any jurisdiction from auditing a cancelled account. The cancelled accounts would only be removed from the number of audit calculation.

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IFTA 2026 Ballots

Ballot #9 2026

Details
Proposed Effective Date:
January 1, 2027
Sponsored by: IFTA, Inc. Program Compliance Review Committee

Intent

This ballot updates Sections P1210 and P1230 to align the Procedures Manual with the current team-based Program Compliance Review model. The changes remove outdated funding language and outdated participation limits, ensuring that travel costs are centrally funded by IFTA, Inc. and that reviewer assignments can be flexibly managed to support both Administrative and Audit Reviews. Together, these updates promote consistency, efficiency, and equitable participation across all member jurisdictions.

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All Ballots For Comments



2026 First Period Comments

Read the incoming ballot proposal comments from IFTA jurisdictions.

Ballot #1 - 2026
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Jurisidictions commented on this Ballot.


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Ballot #2 - 2026
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Jurisidictions commented on this Ballot.


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Ballot #3 - 2026
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Jurisidictions commented on this Ballot.


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Ballot #4 - 2026
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Jurisidictions commented on this Ballot.


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Ballot #5 - 2026
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Jurisidictions commented on this Ballot.


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Ballot #6 - 2026
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Jurisidictions commented on this Ballot.


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Ballot #7 - 2026
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Jurisidictions commented on this Ballot.


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Ballot #8 - 2026
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Jurisidictions commented on this Ballot.


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Ballot #9 - 2026
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Jurisidictions commented on this Ballot.


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Ballot History

Below you can skim through the ballot history and see which ballots passed or failed along with a brief summary of the ballots intent.

2025

2025 Ballots Voting Results and Comments

Highlights

FTFBP #1-2025 This ballot is being submitted to consider changing the IFTA Articles of Agreement Procedures Manual to require reporting of the number of High and Low distance accounts audited for the year on the annual report. The intent of this ballot is to include the number of High and Low distance accounts audited starting with the annual report covering 2026. Passed

FTFBP #2-2025 This ballot is being submitted to consider changing the IFTA Procedures Manual to remove the restriction that no member jurisdiction may be required to participate in more than two program compliance reviews per year. Failed

FTFBP #3-2025 Modify the IFTA Audit Manual and IFTA Procedures Manual to include auditing of alternative fuels and taxing consumption based on applying a tax to taxable distance. Failed

FTFBP #4-2025 The intent of this ballot proposal is to reduce the minimum audit requirement to one percent (1%) per year. This change will benefit all jurisdictions by decreasing the minimum required number of audits and allow jurisdictions to focus on more productive audits that may require more time within the IFTA program. This ballot does not prevent any jurisdiction from auditing more than 1% to meet their internal goals and program requirements.

In addition, jurisdictions may elect to perform Records Reviews to educate licensees on IFTA reporting requirements, mitigating potential record keeping and compliance issues while providing audit credits to the jurisdiction for the effort.Failed

FTFBP #5-2025 To require jurisdictions to provide a Temporary Decal Permit to a carrier to allow the free flow of goods as per the purpose of IFTA in Section R130. Passed

FTFBP #6-2025 To clearly define the intent of R1545.300 by amending the language therein to the language in Article R1555.200. Failed

FTFBP #7-2025 To correct the allocation formula in Section P1060 of the IFTA Procedures Manual to be consistent with the allocation formula in Article R1380 of the IFTA Articles of Agreement. Passed

FTFBP #8-2025 To ensure that this ballot amendment changes the references from P1040 to P1045. Passed

FTFBP #9-2025 This revision seeks to improve the clarity and consistency of audit expectations by specifying that auditors should identify and document unusual trends or variances—rather than all trends or variances. This change encourages a more analytical and risk-based approach, focusing auditor attention on anomalies that may indicate noncompliance.

Unusual trends or variances may include unexpected fluctuations in distance traveled, fuel purchases, or jurisdictional allocations. By emphasizing these atypical patterns, the revised requirement aligns more closely with standard analytical review procedures and helps auditors better distinguish between normal operational variations and potential red flags.

Incorporating this language helps reduce subjectivity, supports more consistent audit outcomes across licensees, and reinforces fair enforcement of IFTA requirements.

This proposed change is also consistent with IRP Section 501(d), which states: “The auditor must apply analytical procedures to the Registrant’s application subject to Audit. As a part of the analytical procedures, the auditor should summarize application information, note unusual trends or variances, and draw conclusions. The analytical procedures must be documented in the Audit file.” Passed

FTFBP #10-2025 Allow jurisdictions more freedom in selecting audits and reducing bios in the audit selection process, while still meeting the audit requirements. Withdrawn

FTFBP #11-2025 The intent of this ballot proposal is to benefit all jurisdictions by specifying the consequences of member non-compliance, establishing a floor for consistency in non-compliance determinations, and providing concrete guidance to the Dispute Resolution Committee.

As a result of this change, jurisdictions will have fair notice of the consequences of non-compliance and a reasonable opportunity to confront any allegations of non-compliance. Furthermore, the Dispute Resolution Committee will have clear guidance when conducting its proceedings. Failed

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2024

2024 Ballots Voting Results and Comments

Highlights

FTFBP #1-2024 IFTA Inc 5 years’ worth Demographics data uploaded daily. Passed

FTFBP #2-2024 Fee will be assessed on jurisdictions that fail to submit the transmittal data to the IFTA, Inc. Clearinghouse by the Funds Netting deadline. Failed

FTFBP #3-2024 Addition of the IFTA, Inc. Board of Trustees as a party that may present a non-substantive change to the Repository in accordance with Article R1605.200.005. Failed

FTFBP #4-2024 To provide for the collection of vehicle specific data related to fleet vehicles licensed under this Agreement by an applicant. Withdrawn

FTFBP #5-2024 To establish a definition for the unit of measurement of fuel used in electric vehicles, establish a generic definition to describe the units of measurement for all fuel types, and to amend all applicable sections of the governing documents to address all units of measurements of fuel used in qualified motor vehicles. Passed

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2023

2023 Ballots Voting Results and Comments

Highlights

FTFBP #1-2023 Standardization of Electronic Audit Records Passed

FTFBP #2-2023 Records Review Passed

FTFBP #3-2023 Provide exclusions for some record keeping and reporting requirements in those instances where the consumption of fuel is taxed by applying a tax rate to distance (taxable miles) Passed

FTFBP #4-2023 Adding a provision to allow the Alternative Fuels Committee to make proposals for amendment or requests for non-substantive changes to the Agreement, Procedures Manual, or Audit Manual Passed

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2022

2022 Ballots Voting Results and Comments

Highlights

Ballot 1-2022 Passed

Ballot 1-2022 Voting

Ballot 2-2022 Failed

Ballot 2-2022 Standardization of Electronic Audit Records

Ballot 3-2022 Passed

Ballot 3-2022 Dispute Resolution Process (DRP) - Expulsion Process Clean-up

Ballot 4-2022 Passed

Ballot 4-2022 Canadian Interest Rate Calculation

Ballot 5-2022 Failed

Ballot 5-2022 Assessment of interest at the prevailing IFTA, Inc. interest rate on jurisdictions that fail to submit funds to the IFTA, Inc. Clearinghouse by the Funds Netting deadline.

Ballot 6-2022 Passed

Ballot 6-2022 IFTA Inc Clearinghouse Data Quality Plan

Ballot 7-2022 Passed

Ballot 7-2022 This ballot proposal would provide jurisdictions a means of implementing a Licensee education program that would both enhance Licensee compliance and recognize the jurisdiction’s efforts and dedication to educating Licensees on compliance issues.

Ballot 8-2022 Passed

Ballot 8-2022 Adding alternative fuels as a fuel type

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2021

2021 Ballots Voting Results and Comments

Highlights

FTFBP #1-2021 Passed

FTFBP #1-2021 Submission of a Final Determination Finding of Non-Compliance to the Membership.

FTFBP #2-2021 Failed

FTFBP #2-2021 This ballot proposal would provide jurisdictions a means of implementing a Licensee education program that would both enhance Licensee compliance and recognize the jurisdictions efforts and dedication to educating Licensees on compliance issues.

FTFBP #3-2021 Passed

FTFBP #3-2021 Modernize and streamline IFTA balloting procedures.

FTFBP #4-2021 Withdrawn

FTFBP #4-2021 Standardization of Electronic Audit Records.

FTFBP #5-2021 Passed

FTFBP #5-2021 Billing Summary.

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2020

2020 Ballots Voting Results and Comments

Highlights

FTFBP #1-2020 Passed

FTFBP #1-2020 to define “eligible member jurisdiction” as an active member jurisdiction not found out of compliance by the DRC and having a commissioner (or delegate) named*, and;
to provide a representative denominator on which the majority vote of eligible member jurisdictions is based.

FTFBP #2-2020 Passed

FTFBP #2-2020 The intent of this ballot is to amend the Agreement to recognize an Attorney Committee as a standing committee so that it may continue providing this support.

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2019

2019 Ballots Voting Results and Comments

Highlights

FTFBP #1-2019 Passed

FTFBP #1-2019 Requires the Annual, General and Audit Report to become combined into 1 report.

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2018

2018 Ballots Voting Results and Comments

Highlights

STFBP #1-2018 Passed

STFBP #1-2018 To amend the IFTA Articles of Agreement to clarify that the upload done on a daily basis for each business day is an upload of the full demographic data.

STFBP #2-2018 Passed

STFBP #2-2018 To amend the IFTA Procedures Manual to align with the Bank of Canada’s new procedure in publishing exchange rates once each business day by 4:30 PM Eastern Time.

FTFBP #3-2018 WITHDRAWN

FTPBP #4-2018 Failed

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2017

2017 Ballots Voting Results and Comments

Highlights

FTFBP #1-2017 Passed

FTFBP #1-2017 The proposed change would provide carriers using rental equipment greater flexibility and in some cases lower costs in managing the requirement to display IFTA decals on qualifying motor vehicles.

FTPBP #1-2017 Failed

STFBP #3-2017 Failed

STFBP #4-2017 Failed

FTFBP #5-2017 Passed

FTFBP #5-2017 To amend the Agreement to allow licensees and base jurisdictions flexibility in issuing and presenting the IFTA license. The ballot adds language clarifying that base jurisdictions may issue licenses in paper or as an electronic image.

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2016

2016 Ballots Voting Results and Comments

Highlights

FTPBP #1-2016 WITHDRAWN

FTFBP #2-2016 Passed

FTFBP #2-2016 To amend the IFTA Articles of Agreement to allow carriers to display their IFTA renewing credentials two months prior to the effective date shown on the license and decals.

FTFBP #3-2016 Failed

FTFBP #4-2016 Passed

FTFBP #4-2016 The audit of any 4 consecutive quarters to count toward a jurisdiction’s total number of audits for compliance with A310. The audit of all returns required to be filed in a license year to count toward a jurisdiction’s total number of audits for compliance with A310.

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2015

2015 Ballots Voting Results and Comments

Highlights

FTFBP #1-2015 Passed

FTFBP #1-2015 To amend the IFTA Procedures Manual to remove the requirement for Clearinghouse members to notify all “read only” Clearinghouse members of the number of transmittals that have been sent that calendar year.

FTFBP #2-2015 Passed

FTFBP #2-2015 To remove the confusing verbiage related to the reporting of the number of accounts cancelled, suspended or revoked so all jurisdictions are reporting the same data.

FTFBP #3-2015 Passed

FTFBP #3-2015 To amend the IFTA Articles of Agreement to include a requirement to upload full demographic information on a daily basis for each business day.

FTFBP #4-2015 Passed

FTFBP #4-2015 The requirement to send Cancellation, Revocation, Suspension and Reinstatement reports shall only be a requirement for those read only Clearinghouse member jurisdiction.

FTFBP #5-2015 Passed

FTFBP #5-2015 To establish a standard unit measure for LNG reporting and transmittal purposes between IFTA members.

FTFBP #6-2015 Passed

FTFBP #6-2015 To amend the IFTA Articles of Agreement to require the PCRC to recommend to the membership that a dispute be initiated against a member jurisdiction that has been found non-compliant on the subject of Licensee Audits by not auditing on behalf of all member jurisdictions.

FTFBP #6-2015 Passed

FTFBP #6-2015 To amend the IFTA Audit Manual to require jurisdictions to include the Interest Charged Thru Date on the Audit Reports and Interjurisdictional Audit Reports they generate on the completion of their audits.

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2014

2014 Ballots Voting Results and Comments

Highlights

FTPBP #1-2014 WITHDRAWN

FTFBP #2-2014 Failed

FTFBP #3-2014 Passed

FTFBP #3-2014 Provide distance reporting requirements for IFTA that address technological advances in the recording of qualified motor vehicle travel, regardless of media. Modify the Audit Manual to enhance uniformity in the conduct of Audits and in the content of the Interjurisdictional audit report.

FTFBP #4-2014 Failed

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2013

2013 Ballots Voting Results and Comments

Highlights

FTFBP #1-2013 Passed

FTFBP #1-2013 To update to the IFTA Procedures Manual to include the necessary requirements for filing an IFTA tax return, regardless of the manner filed. These elements are what are required to be present on the return even though they might not be captured from the licensee on each return.

FTFBP #2-2013 Failed

FTFBP #3-2013 Passed

FTFBP #3-2013 to establish a standard conversion factor so compressed natural gas (CNG), when sold in gaseous volumes (e.g., cubic feet or cubic meters), can be converted to liquid volumes (e.g., gallons and liters) and accurately reported on the IFTA Tax Return.

FTPBP #1-2013 WITHDRAWN

FTPBP #5-2013 WITHDRAWN

STFBP #1-2013 Failed

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2012

2012 Ballots Voting Results and Comments

Highlights

FTFBP #1-2012 Failed

FTFBP #2-2012 Failed

FTFBP #3-2012 Passed

FTFBP #3-2012 The intent of this ballot is to create the Information Technology Advisory Committee as a standing committee of the International Fuel Tax Agreement.

FTFBP #4-2012 Failed

FTFBP #5-2012 Passed

FTFBP #5-2012 To amend the language in P1110 to require member jurisdictions to update the IFTA Exemption Database at the same time the Annual Report is submitted.

FTPBP #6-2012 Failed

FTFBP #7-2012 Passed

FTFBP #7-2012 To amend the IFTA Articles of Agreement so that the expulsion provisions of the Agreement are consistent with the progressive nature of the penalties provided for in the IFTA Dispute Resolution Process.

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2011

2011 Ballots Voting Results and Comments

Highlights

FTFBP #1-2011 Failed

FTFBP #2-2011 Passed

FTFBP #2-2011 To remove the term “one registration year”. To amend the definition of “year’s” by removing the word “registration” and replacing it with “license” so that it conforms with the language used to describe an IFTA licensee.

FTPBP #3-2011 WITHDRAWN

FTPBP #4-2011 Passed

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2010

2010 Ballots Voting Results and Comments

Highlights

FTFBP #1-2010 Passed

FTFBP #1-2010 To amend the IFTA Procedures Manual to provide jurisdictions with a clearer definition of the information that must be included in the IFTA annual report

FTFBP #2-2010 Passed

FTFBP #2-2010 The intent of this ballot is to amend the IFTA Articles of Agreement so that the interest rate to be used on taxes due from fleets based in the U.S. will fluctuate with the changes in the economy.

FTPBP #3-2010 WITHDRAWN

FTFBP #4-2010 Failed

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