Bills in Committee

Ways and Means (S)

Bills under consideration and review by committee.

Bill Bill Title
SF 2400 A bill for an act excluding the net capital gain from the sale of certain livestock from the computation of net income for purposes of the individual income tax, and including retroactive applicability provisions.
SF 2399 A bill for an act relating to persons who qualify for the military service tax exemption, and including applicability provisions.
SF 2347 A bill for an act providing for limited liability companies, providing for fees, and including effective date provisions.(Formerly SSB 3147.)
SF 2278 A bill for an act relating to information required for nonresidents who apply for vehicle registration and issuance of a certificate of title.(Formerly SSB 3105.)
SF 2266 A bill for an act relating to annual aircraft registration fees, and making appropriations.(Formerly SF 2070.)
SF 2257 A bill for an act creating a child tax credit available against the individual income tax, and including retroactive applicability provisions.
SF 2237 A bill for an act relating to certain emergency services provided by a city.(Formerly SF 214, SSB 1091.)
SF 2236 A bill for an act relating to the treasurer of state’s duties, including Iowa educational savings plan trust and Iowa ABLE savings plan trust requirements and disposition of unclaimed property, and including effective date and retroactive applicability provisions.(Formerly SSB 3116.)
SF 2124 A bill for an act relating to tax collections for buildings or improvements erected or made by a person on land owned by another person.
SF 2114 A bill for an act relating to the payment of costs by railroad track owners and railroad corporations for certain railroad construction, maintenance, and other related projects.(Formerly SF 500, SF 403.)
SF 2086 A bill for an act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions.
SF 2057 A bill for an act relating to the maximum amount of property taxes due or rent constituting property taxes paid that may be considered in calculating the elderly and disabled property tax credit or rent reimbursement and including applicability provisions.
SF 2053 A bill for an act relating to the tax exemption of religious institution or society property being used for educational purposes by a third party, and including effective date and retroactive applicability provisions.
SF 572 A bill for an act relating to certain education programs and tax credits and including effective date, applicability, and retroactive applicability provisions.(Formerly SSB 1208.)
SF 571 A bill for an act providing for the transportation of biogas using a gathering line system constructed within a secondary road right-of-way, providing fees, and including effective date provisions.(Formerly SSB 1216.)
SF 556 A bill for an act providing for financing of certain agricultural commodity programs, by reducing and eliminating fees imposed on licensed grain dealers and warehouse operators, replacing those moneys with moneys collected from a percentage of state assessments imposed on the sale of corn, increasing moneys deposited into the grain depositors and sellers indemnity fund, increasing indemnification amounts, and making appropriations.(Formerly SSB 1205.)
SF 553 A bill for an act relating to special deer hunting licenses available to nonresident family members.(Formerly SF 363, SF 277.)
SF 552 A bill for an act relating to individual and corporate income taxes, the insurance premium tax, and including the contingent repeal of the individual income tax, and including retroactive applicability and effective date provisions.(Formerly SSB 1126.)
SF 551 A bill for an act relating to decoupling federal additional first-year depreciation for Iowa tax purposes, and including effective date and retroactive applicability provisions.(Formerly SSB 1127.)
SF 550 A bill for an act relating to state and local revenue and finances by modifying sales and use taxes, the charitable conservation contribution tax credit available against individual and corporate income taxes, the water service tax, property taxes, transit funding, and local option taxes, crediting moneys to the natural resources and outdoor recreation trust fund, modifying allocations of road use tax fund moneys, making appropriations, and including effective date, retroactive applicability, and applicability provisions.(Formerly SSB 1125.)
SF 548 A bill for an act modifying provisions governing the taxation of forest reservations and fruit-tree reservations.(Formerly SSB 1129.)
SF 498 A bill for an act relating to writing fees required for certain all-terrain vehicle, snowmobile, and water vessel transactions completed by a county recorder.(Formerly SF 292.)
SF 486 A bill for an act relating to censorship of expression on online platforms, and providing penalties.(Formerly SSB 1189.)
SF 460 A bill for an act relating to the child and dependent and early childhood development tax credits, and including retroactive applicability provisions.
SF 459 A bill for an act increasing the earned income tax credit available against the Iowa individual income tax, and including retroactive applicability provisions.
SF 450 A bill for an act relating to the collection of delinquent judgments owed to a county or city, and including effective date provisions.(Formerly SF 293.)
SF 425 A bill for an act relating to utilization of filing services offered by the secretary of state.(Formerly SSB 1042.)
SF 394 A bill for an act exempting from the state sales and use tax the sales price of lodging supplies sold to a lodging provider.
SF 392 A bill for an act relating to education, including eligibility for grants under the teach Iowa scholar program, licenses issued by the board of educational examiners, and the use of revenues from the district management levy, and including applicability provisions.(Formerly SSB 1049.)
SF 390 A bill for an act relating to entities supported in whole or in part by public moneys, including the sale of public bonds, the duties and responsibilities of the directors and officers of school boards, school districts, the department of education, the department of health and human services, accredited nonpublic schools, charter schools, community colleges, institutions under the control of the state board of regents, area education agencies, election commissioners and children’s residential facilities, and the membership and voting units of county and city conference boards.(Formerly SSB 1111.)
SF 380 A bill for an act regarding the registration and titling of motor vehicles, including by providing for initial registration and titling by any county treasurer and by modifying related fees and the amount of fees retained by county treasurers.(Formerly SSB 1053, SF 80.)
SF 356 A bill for an act relating to local government property taxes, financial authority, operations, and budgets, and including effective date and applicability provisions.(Formerly SSB 1124.)
SF 355 A bill for an act relating to requirements for the split and consolidation of parcels.(Formerly SSB 1093.)
SF 289 A bill for an act modifying the sales tax holiday by extending the holiday and including emergency preparedness supplies.
SF 281 A bill for an act exempting from the state sales and use tax the sales price of elk, game birds, preserve whitetail, and ungulates sold to a hunting preserve.
SF 280 A bill for an act relating to the military service property tax exemption and credit and including applicability provisions.(Formerly SSB 1138.)
SF 263 A bill for an act relating to expenditures from the county emergency medical services trust fund.
SF 247 A bill for an act relating to supplemental aid and modified supplemental amounts for certain school districts relating to open enrollment and including effective date and applicability provisions.(Formerly SF 9.)
SF 246 A bill for an act relating to certain amounts of school district funding for programs for at-risk students, secondary students who attend alternative programs or alternative schools, or returning dropouts and dropout prevention, and including effective date provisions.(Formerly SF 53.)
SF 227 A bill for an act exempting the services furnished by executive search agencies and private employment agencies from the state sales and use tax.
SF 217 A bill for an act allowing counties to collect a fee for the issuance and renewal of driver’s licenses and nonoperator’s identification cards to persons who reside outside the county.(Formerly SSB 1092.)
SF 216 A bill for an act relating to the authority to postpone or cancel an annual tax sale.(Formerly SSB 1051.)
SF 215 A bill for an act relating to certain filing deadlines for property tax credits available to certain elderly, disabled, and low-income persons and including effective date and applicability provisions.(Formerly SSB 1088.)
SF 196 A bill for an act relating to matters under the purview of the banking division of the department of commerce, including permissible investments, notice requirements, and requirements for a person obtaining control of a state bank.(Formerly SSB 1021.)
SF 195 A bill for an act modifying the definitions of essential county purpose and essential corporate purpose to include cybersecurity purposes.(Formerly SF 46.)
SF 155 A bill for an act relating to commercial driver’s licenses and commercial learner’s permits, including compliance with federal regulations, and making penalties applicable.(Formerly SSB 1062.)
SF 150 A bill for an act relating to an exception to the real estate transfer tax for deeds that transfer distributions of assets to beneficiaries of a trust.(Formerly SSB 1007.)
SF 146 A bill for an act establishing a fair as a designated exempt entity and allowing for refunds of state sales tax in the performance of certain written contracts and including effective date and retroactive applicability provisions.
SF 141 A bill for an act relating to access to and use of the county land record information system.(Formerly SSB 1029.)
SF 134 A bill for an act providing for the issuance of an annual statewide license for a farmers market, including a license fee, and including effective date provisions.(Formerly SSB 1040.)
SF 132 A bill for an act relating to the assessment and taxation of certain sanitary sewage and storm water drainage property and including applicability provisions.
SF 35 A bill for an act creating a state sales tax rebate to the owner or operator of a newly constructed baseball and softball park project.
SF 20 A bill for an act modifying provisions relating to the additional property tax credit for elderly persons and including applicability provisions.
SF 13 A bill for an act relating to protests of assessments for commercial and industrial property filed with the local board of review and including applicability provisions.
SF 7 A bill for an act exempting from the individual income tax the wages of individuals who provide services to disabled individuals and including effective date and applicability provisions.
SF 6 A bill for an act exempting from the sales tax and the use tax certain building materials, supplies, goods, wares, merchandise, or specified digital products sold, or services furnished, to a nonprofit whose primary activity is the construction of low-cost homes by incarcerated individuals, and providing for an effective date.
SSB 3182 A bill for an act relating to unemployment insurance taxes on employers.
SSB 3181 A bill for an act placing assessment limitations for property tax purposes on commercial child care facilities, and including effective date, applicability, and retroactive applicability provisions.
SSB 3141 A bill for an act relating to state taxation by modifying future individual income tax rates, creating processes for reducing the individual income tax rate to zero, reducing future contingent corporate income tax rates, making appropriations, and including effective date, applicability, and retroactive applicability provisions.
SSB 3102 A bill for an act relating to property law, including manufactured or mobile home retailer licenses, rent, rental agreements, notice requirements, and possession of property.
SSB 1220 A bill for an act relating to property law, including manufactured or mobile home retailer licenses, rent, rental agreements, notice requirements, and possession of property.
SSB 1204 A bill for an act exempting certain leases or rentals between affiliates from the sales and use tax and from the fee for new vehicle registration, and including effective date and retroactive applicability provisions.
SSB 1155 A bill for an act relating to the minimum percentage of a parcel designated by a purchaser at tax sale and including applicability provisions.
SSB 1130 A bill for an act relating to withholding of state income tax from the income of certain nonresident partners of pass-through entities, and including effective date and retroactive applicability provisions.
SJR 14 A joint resolution proposing amendments to the Constitution of the State of Iowa relating to requirements for certain state tax law changes and creating a taxpayer relief fund.(Formerly SSB 1207.)
HF 2682 A bill for an act providing for the licensing of food processing plants, including certain operations located on the premises of farms or private residences, and providing fees.(Formerly HF 2444.)
HF 2679 A bill for an act providing a deduction from the individual and corporate income taxes for the amount of certain income derived from indigent representation by an eligible law firm, and including retroactive applicability provisions. (Formerly HF 2504.)
HF 2678 A bill for an act relating to vehicles, including the initial registration and issuance of certificate of title by certain county treasurers and the definitions of terms for purposes of motor vehicle franchisers, providing fees, and including effective date provisions. (Formerly HF 2607, HSB 610.)
HF 2674 A bill for an act relating to tax credits awarded by the economic development authority for specific capital contributions made to certified rural business growth funds for investment in qualified businesses.(Formerly HSB 722.)
HF 2664 A bill for an act relating to actions involving hazardous liquid pipelines, and providing fees. (Formerly HF 2522, HSB 608.)
HF 2655 A bill for an act placing assessment limitations for property tax purposes on commercial child care facilities, and including effective date, applicability, and retroactive applicability provisions.(Formerly HSB 726.)
HF 2654 A bill for an act relating to tax collections for buildings or improvements erected or made by a person on land owned by another person.(Formerly HF 2566, HSB 685.)
HF 2638 A bill for an act excluding nonqualified deferred compensation income from the individual income tax, and including retroactive applicability provisions.(Formerly HF 2105.)
HF 2637 A bill for an act relating to the adoption tax credit available against the individual income tax, and including effective date and retroactive applicability provisions.(Formerly HF 2243.)
HF 2635 A bill for an act relating to the sales tax exemption for the purchase of central office equipment or transmission equipment used by certain entities primarily in the furnishing of telecommunications services on a commercial basis.(Formerly HSB 681.)
HF 2634 A bill for an act removing the maximum annual amount of real estate transfer tax receipts that may be transferred into the housing trust fund.(Formerly HF 2188, HSB 557.)
HF 2628 A bill for an act expanding the sales and use tax exemption allowed for nonprofit blood centers.(Formerly HF 722, HSB 247.)
HF 2627 A bill for an act exempting the sales price of honey bees from the state sales and use tax.(Formerly HF 676, HF 457.)
HF 2626 A bill for an act modifying the computation of net income for the individual income tax related to the capital gain or loss from the sale of bullion, coins, and currency, and including applicability provisions.(Formerly HF 659, HF 208.)
HF 2625 A bill for an act relating to the sales tax imposed on amusement devices.(Formerly HF 276, HSB 60.)
HF 2446 A bill for an act providing for certain business entities by establishing a military service filing fee waiver, and including effective date provisions.(Formerly HSB 632.)
HF 717 A bill for an act relating to the assessment and valuation of property rented or leased to certain low-income individuals and families and including effective date and retroactive applicability provisions.(Formerly HSB 61.)
HF 683 A bill for an act relating to the excise tax imposed on the handling of grain, including by providing for transfer of collected revenue to the grain depositors and sellers indemnity fund, providing for the future elimination of the excise tax, and including effective date and retroactive applicability provisions.(Formerly HSB 230.)
HF 680 A bill for an act allowing counties to collect a fee for the issuance and renewal of driver’s licenses and nonoperator’s identification cards to persons who reside outside the county.(Formerly HF 267, HSB 95.)
HF 668 A bill for an act relating to property taxation for commercial child care centers and facilities and including effective date, applicability, and retroactive applicability provisions.(Formerly HSB 224.)
HF 663 A bill for an act relating to the authority to postpone an annual tax sale.(Formerly HF 266, HSB 97.)
HF 632 A bill for an act authorizing the expenditure of funding from the secure an advanced vision for education fund for certain cybersecurity purposes.(Formerly HF 452.)
HF 370 A bill for an act relating to entities supported in whole or in part by public moneys, including the sale of public bonds, the duties and responsibilities of the directors and officers of school boards, school districts, the department of education, the department of health and human services, accredited nonpublic schools, charter schools, community colleges, institutions under the control of the state board of regents, area education agencies, and election commissioners, and the membership and voting units of county and city conference boards. (Formerly HSB 118.)
HF 353 A bill for an act relating to levee and drainage districts by establishing certain definitions and establishing an exemption for certain property classified as agricultural based on levee and drainage district assessments. (Formerly HSB 66.)
HF 351 A bill for an act relating to the adoption tax credit available against the individual income tax.(Formerly HF 67.)