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Senate Journal: Page 358: Wednesday, February 15, 1995

    Members Present: Gronstal, Chair; Kibbie, Vice Chair; Bisignano,
    Connolly, Dearden, Drake, Fink, Giannetto, Halvorson and Lundby.

    Members Absent: Rittmer, Ranking Member; Bennett, Lind, McLaren and
    Sorensen (all excused).

    Committee Business: IPERS presentation by the bureau chief; approved SSB
    94 as a committee bill; assigned bills to subcommittees.

    Adjourned: 12:05 p.m.



                              STUDY BILLS RECEIVED

    SSB 135
         Ways & Means

         Relating to state and local taxes including appeals of department
    of revenue and finance actions, the prohibition of unconstitutional or
    illegal tax collections, assessment procedures pertaining to amended
    returns, corporate income tax rates, sales tax on test laboratory
    services, collection of sales tax by out-of-state retailers, interest
    accrual on sales and use tax refunds, sales and use tax exemption for
    machinery and equipment replacement parts, sales tax permit denial for
    delinquent taxes, bonding provisions for sales tax and environmental
    protection charge contested case decisions, costs associated with
    contested case hearing, penalty for underpayment of corporation income
    and franchise taxes, services subject to use tax, penalty for
    underpayment of use tax, disclosure of tax return information, the
    repeal of obsolete property tax provisions, and imposition of the drug
    excise tax on unprocessed marijuana plants.

    SSB 136
         Communications & Information Policy

         Relating to the Iowa communications network and authorizing the
    state to own certain part III user connections and providing and
    appropriation.

    SSB 137
         Judiciary

         To create a criminal offense for violation of domestic abuse orders
    as an alternative to contempt, establishing a mandatory minimum term of
    confinement, and providing penalties.

Next Page: 359

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