Study Bills

Ways and Means (S)

Study bills still in committee.

Bill Bill Title
SSB 3161 A bill for an act relating to the sales tax imposed on amusement devices.
SSB 3160 A bill for an act relating to motor vehicle registration fees for disabled veterans.
SSB 3159 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 3157 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 automobile rental excise tax, the water service tax, and local option taxes, crediting moneys to the natural resources and outdoor recreation trust fund, making appropriations, and including effective date and applicability provisions.
SSB 3156 A bill for an act exempting the storage of household goods and mini-storage from the sales tax on services.
SSB 3155 A bill for an act relating to electric motor vehicle registration fees for antique motor vehicles.(See SF 2382.)
SSB 3154 A bill for an act relating to state taxation and administration by modifying sales and use taxes, individual and corporate income taxes, the automobile rental excise tax, the franchise tax, and the insurance premiums tax, and including effective date, applicability, and retroactive applicability provisions.(See SF 2372.)
SSB 3152 A bill for an act relating to aircraft, including special certificates issued to aircraft manufacturers, transporters, and dealers, and sales and use tax exemptions associated with aircraft, providing fees, making penalties applicable, and including effective date and applicability provisions.(See SF 2370.)
SSB 3151 A bill for an act relating to property law, including mobile homes and manufactured housing, rental agreements, landlord and tenant remedies for retaliation, wrongful failure to provide essential services, rent increases, the sale of manufactured home community or mobile home park, the repeal of the manufactured home community and mobile home tax, forcible entry and detainer actions, abandoned mobile homes, and including effective date and applicability provisions.(See SF 2379.)
SSB 3147 A bill for an act relating to state and local finances and the duties and procedures of the department of revenue by providing for electronic filing, communications, and records, modifying transfer tax remittances, the assessment of property, the collection of debt, and the taxation of pass-through entities, reducing inheritance taxes for unknown heirs, establishing salaries, providing for a fee, making appropriations, and providing penalties, and including effective date, applicability, and retroactive applicability provisions.(See SF 2371.)
SSB 3130 A bill for an act relating to the assessment and taxation of wind energy conversion property and including effective date and retroactive applicability provisions.(See SF 2366.)
SSB 3074 A bill for an act relating to state and local revenue and finances by modifying sales and use taxes, individual and corporate income taxes, the franchise tax, the insurance premiums tax, the equipment tax, the automobile rental excise tax, the water service tax, and local option taxes, crediting moneys to the natural resources and outdoor recreation trust fund, and including effective date and applicability provisions.(See SF 2206.)
SSB 3064 A joint resolution proposing an amendment to the Constitution of the State of Iowa requiring a two-thirds majority vote for certain state tax law changes.(See SJR 2006.)
SSB 3063 A bill for an act relating to sales, use, and motor vehicle fuel taxes administered by the department of revenue including distributions to local governments and school districts, the liability of sellers, tax refund and tax credit incentives, and motor fuel tax reporting and terminology modifications, and providing penalties, and including effective date and applicability provisions.(See SF 2367.)
SSB 3044 A bill for an act relating to state revenue and finance by modifying individual and corporate income taxes, and including effective date and applicability provisions.
SSB 1276 A bill for an act relating to state and local revenue and finance by modifying future tax contingencies, the state inheritance tax, mental health and disability services funding, school district funding, commercial and industrial property tax replacement payments, providing for housing incentives, providing for other properly related matters, making appropriations, and including effective date, applicability, and retroactive applicability provisions.(See SF 619.)
SSB 1274 A bill for an act relating to noncompliance with rules adopted by a county sanitarian regarding septic tank pumping.(See SF 616.)
SSB 1273 A bill for an act concerning unemployment insurance and including effective date and applicability provisions.(See SF 617.)
SSB 1269 A bill for an act relating to the administration and implementation of state taxation matters and credits, including economic development and energy tax incentives and programs, and future tax contingencies, making appropriations, and including effective date provisions.(See SF 609.)
SSB 1268 A bill for an act relating to the administration of the tax and related laws by the department of revenue by requiring composite returns for pass-through entities, restricting public disclosure of certain information, providing penalties, and including applicability provisions.(See SF 608.)
SSB 1255 A bill for an act relating to the property tax exemption for fairgrounds and including effective date and retroactive applicability provisions.
SSB 1254 A bill for an act exempting from the state sales tax and use tax the purchase price of tangible personal property sold and services furnished to a nonprofit food bank.(See SF 601.)
SSB 1253 A bill for an act relating to state and local government financing, programs, and operations, by modifying provisions relating to mental health and disability services funding, school district funding, commercial and industrial property tax replacement payments, and other specified tax provisions, making appropriations, providing penalties, and including effective date, applicability, and retroactive applicability provisions.(See SF 587.)
SSB 1250 A bill for an act authorizing future tax contingencies, reducing the state inheritance tax rates and providing for the future repeal of the state inheritance tax and state qualified use inheritance tax, and including effective date and retroactive applicability provisions.(See SF 576.)
SSB 1248 A bill for an act exempting from the individual income tax all pay received from the federal government for certain military service in support of the national guard and including retroactive applicability provisions.(See SF 603.)
SSB 1247 A bill for an act relating to pandemic relief by excluding certain COVID-19 related grants from the individual and corporate income taxes, and including effective date and retroactive applicability provisions.
SSB 1240 A bill for an act modifying the sales tax holiday to include emergency preparedness supplies.(See SF 604.)
SSB 1198 A bill for an act relating to pandemic relief by excluding certain COVID-19 related grants from the individual and corporate income taxes and allowing certain deductions relating to the paycheck protection program loan forgiveness, and including effective date and retroactive applicability provisions.
SSB 1197 A bill for an act relating to matters under the purview of the economic development authority, including tax credit programs, incentives for manufacturers to invest in smart technologies, an energy infrastructure revolving loan program, and making appropriations, and including applicability provisions.
SSB 1196 A bill for an act relating to investment tax credits and innovation fund tax credits, and including effective date and applicability provisions.(See SF 618.)
SSB 1175 A bill for an act allowing certain deductions relating to the paycheck protection program loan forgiveness.(See SF 364.)
SSB 1146 A bill for an act relating to certain financial obligations, including under the consumer credit code, and including under the criminal and juvenile justice system by modifying criminal and civil surcharges, fines, fees, costs, and court debt, providing civil penalties, and including effective date and retroactive applicability provisions.(See SF 367.)
SSB 1145 A bill for an act relating to state taxation by authorizing future tax contingencies, excluding certain grants from the computation of net income for the individual or corporate income tax, providing for tax credits and deductions, and including effective date and retroactive applicability provisions.
SSB 1122 A bill for an act relating to state taxation and related laws of the state including the collection of tax, tax credits, the assessment and classification of property, taxes on electricity providers, fees for registration of vehicles, sales and use tax, and the authority of the director of revenue, and providing penalties, and including effective date and retroactive applicability provisions.(See SF 366.)
SSB 1085 A bill for an act relating to property tax classifications, assessment limitations, and administration, and including effective date and applicability provisions.(See SF 365.)
SSB 1027 A bill for an act relating to promotional play receipts, gambling games, and sports wagering.(See SF 169.)
SSB 1026 A bill for an act relating to the repeal of the state inheritance tax and the state qualified use inheritance tax.(See SF 110.)