2025 Ballot Proposals
Important Dates
2025 Important Dates
1st Comment Period Ends June 29, 2025
2nd Comment Period Ends October 27, 2025
Voting Period Ends December 18, 2025
2025 FINAL - BALLOT PROCESS TIMELINE 
Summary of the Ballot process
May 23, 2025 Ballot Proposals Due to IFTA, Inc.
May 30, 2025 Ballot Proposals Distributed for Comment Period
June 29, 2025 Comment Period Ends
July 18, 2025 Ballot Proposals and Comments Distributed for Pre-ABM Review/Vote
August 19-20, 2025 Open Discussion/Vote at the 2025 Annual Business Meeting
September 20, 2025 Sponsors must submit changes to ballot proposals to the Repository (R1620.300.005)
September 27, 2025 Ballot Proposals Not Voted on or Failed at ABM - Distributed for Comment Period
October 27, 2025 Comment Period Ends
November 3, 2025 Ballot Proposals Distributed for Vote
December 18, 2025 Voting Ends
R1610 SUBMISSION OF BALLOT PROPOSALS FOR COMMENT
*R1620 BALLOT PROPOSAL PROCEDURES
2025 IFTA Ballot Proposals
Eleven ballot proposals were submitted to IFTA, Inc. in 2025.
Ballot #1 2025
| Date Submitted: | April 1, 2025 |
| Date Proposed Effective Date: | January 1, 2026 |
This ballot is being submitted to consider changing the IFTA Articles of Agreement 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.
Continue readingBallot #2 2025
| Date Submitted: | March 5, 2025 |
| Date Proposed Effective Date: | January 1, 2026 |
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.
Continue readingBallot #3 2025
| Date Submitted: | April 1, 2025 |
| Date Proposed Effective Date: | January 1, 2026 |
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.
Continue readingBallot #4 2025
| Date Submitted: | May 22, 2025 |
| Date Proposed Effective Date: | January 1, 2026 |
The intent of this ballot proposal is to reduce the audit requirement to one percent (1%) per year. This change
will benefit all jurisdictions and help us free up the resources to make our IFTA audit programs more effective. A
decrease to the required number of audits to a manageable level for all jurisdictions is necessary.
As a result of this change, jurisdictions may focus on more selective audits to increase compliance and revenue.
Additionally, jurisdictions may elect to perform Records Reviews to educate licensees on IFTA requirements,
mitigating potential record keeping compliance issues while providing audit credits to the jurisdiction for the
effort.
A decreased audit percentage requirement allows jurisdictions to use their audit resources more wisely. Where
jurisdictions see fit, they may allocate resources to other tax programs where audit hours yield much higher
returns.
Ballot #5 2025
| Date Submitted: | April 8, 2025 |
| Date Proposed Effective Date: | January 1, 2026 |
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
Continue readingBallot #6 2025
| Date Submitted: | May 23, 2025 |
| Date Proposed Effective Date: | Upon Passage |
To clearly define the intent of R1545.300 by amending the language therein to the language in Article R1555.200.
Continue readingBallot #7 2025
| Date Submitted: | May 23, 2025 |
| Date Proposed Effective Date: | Upon Passage |
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.
Continue readingBallot #8 2025
| Date Submitted: | May 21, 2025 |
| Date Proposed Effective Date: | Upon Passage |
To ensure that this ballot amendment changes the references from P1040 to P1045.
Continue readingBallot #9 2025
| Date Submitted: | May 22, 2025 |
| Date Proposed Effective Date: | January 1, 2026 |
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.”
Ballot #10 2025
| Date Submitted: | May 21, 2025 |
| Date Proposed Effective Date: | January 1, 2026 |
Allow jurisdictions more freedom in selecting audits and reducing bios in the audit selection process, while still meeting the audit requirements.
Continue readingBallot #11 2025
| Date Submitted: | May 22, 2025 |
| Date Proposed Effective Date: | January 1, 2026 |
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.
2025 Ballot Comments
Read the incoming ballot proposal comments from IFTA jurisdictions.
Ballot #10 - 2025
24Jurisidictions commented on this Ballot.
Commenting has ended
Ballot #11 - 2025
21Jurisidictions commented on this Ballot.
Commenting has ended
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.
2024 Ballots Voting Results and Comments
HighlightsFTFBP #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
Read Ballot2023 Ballots Voting Results and Comments
HighlightsFTFBP #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
Read Ballot2022 Ballots Voting Results and Comments
HighlightsBallot 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
Read Ballot2021 Ballots Voting Results and Comments
HighlightsFTFBP #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.
Read Ballot2020 Ballots Voting Results and Comments
HighlightsFTFBP #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.
Read Ballot2019 Ballots Voting Results and Comments
HighlightsFTFBP #1-2019 Passed
FTFBP #1-2019 Requires the Annual, General and Audit Report to become combined into 1 report.
Read Ballot2018 Ballots Voting Results and Comments
HighlightsSTFBP #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
Read Ballots2017 Ballots Voting Results and Comments
HighlightsFTFBP #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.
Read Ballots2016 Ballots Voting Results and Comments
HighlightsFTPBP #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.
Read Ballots2015 Ballots Voting Results and Comments
HighlightsFTFBP #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.
Read Ballots2014 Ballots Voting Results and Comments
HighlightsFTPBP #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
Read Ballots2013 Ballots Voting Results and Comments
HighlightsFTFBP #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
Read Ballots2012 Ballots Voting Results and Comments
HighlightsFTFBP #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.
Read Ballots2011 Ballots Voting Results and Comments
HighlightsFTFBP #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
Read Ballots2010 Ballots Voting Results and Comments
HighlightsFTFBP #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
Read Ballots