S-3238

   Amend House File 760, as amended, passed, and reprinted by the House, as follows:
   1.  By striking everything after the enacting clause and inserting: 
   <Section 1.  Section 423A.5, subsection 1, Code 2019, is amended to read as follows:
   1.  The sales price from the renting of lodging which is rented by the same person to a tenant as defined in section 562A.6 or 562B.7 where the lodging is rented by the same tenant for a period of more than thirty-one consecutive days.
   Sec. 2.  Section 423A.5, Code 2019, is amended by adding the following new subsections:
   NEW SUBSECTION.  1A.  The sales price from the renting of lodging which is rented by the same person for the period beginning after ninety consecutive days of rental by such person.
   NEW SUBSECTION.  4.  a.  The sales price of lodging furnished to the guests of a nonprofit lodging provider and the purpose of renting is to provide a place for the friends and family of a hospital patient during a time of medical need of the patient and the length of stay is based upon the needs of the friends, family, or patient.
   b.  For purposes of this subsection, “nonprofit lodging provider” means a nonprofit entity which is exempt from federal income taxation pursuant to section 501(c)(3) of the Internal Revenue Code that maintains an established facility that provides lodging to friends and family of a hospital patient during a time of medical need of the patient.>
   2.  Title page, lines 2 and 3, by striking <after a certain number of consecutive days>

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DAN DAWSON