Bills in Committee

Ways and Means (H)

Bills under consideration and review by committee.

Bill	Bill Title
SF 2382	A bill for an act relating to fuel, including standards for biodiesel blended fuel, and excise taxes imposed upon special fuel, including biodiesel fuel and diesel fuel used in the production of biodiesel blended fuel. (Formerly SF 2103.)
SF 2363	A bill for an act relating to the technical administration of the tax and related laws by the department of revenue, including administration of income taxes, moneys and credits tax, insurance premiums tax, sales and use taxes, fees for new vehicle registration, franchise fees, and the environmental protection charge, making penalties applicable, and including retroactive applicability provisions. (Formerly SSB 3112.)
SF 479	A bill for an act relating to property tax exemption eligibility for methane gas conversion property and including an effective date and applicability date provision. (Formerly SF 214.)
SF 466	A bill for an act relating to the administration of the tax and related laws, including the administration of the income tax, the franchise tax, hotel and motel tax, the motor fuel tax, and of fees for new vehicle registration, modifying certain civil penalties, providing an exemption filing deadline extension and for the abatement or refund of property taxes for certain property owners, changing the ownership interest provisions related to certain automobile racetrack facilities, and including effective date, retroactive applicability date, and other applicability date provisions. (Formerly SSB 1190.)
SF 464	A bill for an act relating to motor fuel, by providing for a biodiesel quality standard for energy security and sustainability, ethanol blended gasoline and biodiesel blended fuel designations and tax credits, penalties, and effective dates. (Formerly SSB 1313.)
SF 461	A bill for an act providing for petition and election to approve the use of increased local sales and services tax revenues to fund urban renewal projects. (Formerly SSB 1211.)
SF 459	A bill for an act providing a property tax exemption for construction or installation of a geothermal heating or cooling system and including an applicability date provision. (Formerly SSB 1292 & SF 426.)
SF 458	A bill for an act authorizing cities to establish storm water drainage system utility districts for purposes of special assessments. (Formerly SSB 1273 & SF 362.)
SF 456	A bill for an act modifying provisions applicable to facilities qualifying for wind energy production and renewable energy tax credits and including effective and retroactive applicability date provisions. (Formerly SF 79 & SF 216.) Various effective dates; see section 9 of bill.
SF 116	A bill for an act providing that the casual sales exemption under the state sales tax does not apply to the sales of all-terrain vehicles, snowmobiles, off-road motorcycles, and off-road utility vehicles.
HF 2530	A bill for an act exempting from the state sales and use taxes the sale of paint and other consumable items to an auto body shop. (Formerly HSB 729)
HF 2529	A bill for an act providing for the waiver of tax penalties and interest under certain circumstances and including effective date and retroactive applicability provisions. (Formerly HF 2088)
HF 2520	A bill for an act providing a definition of a rehabilitated building as used in the operation of a data center business, and including effective date provisions. (Formerly HF 2305) (Formerly HSB 593)
HF 2517	A bill for an act exempting from the imposition of the sales and use taxes the sales price on certain sales of clay pigeons and including effective date and retroactive applicability provisions.
HF 2516	A bill for an act relating to certain elections in disaster-affected counties and cities and including effective date provisions.
HF 2515	A bill for an act authorizing modification of certain ordinances relating to the division of revenue from taxation in certain disaster-affected urban renewal areas and including effective date provisions.
HF 2514	A bill for an act relating to appeals of certain property tax assessments and including applicability provisions.
HF 2513	A bill for an act relating to the administration of the special appraiser's fund and the assessment expense fund.
HF 2511	A bill for an act relating to the repayment under certain circumstances of tax credits received for increasing research activities in the state and including effective date and retroactive applicability provisions.
HF 2510	A bill for an act relating to retailers maintaining a place of business in this state for purposes of the collection of sales and use taxes.
HF 2509	A bill for an act relating to the utilization of minority-owned and female-owned businesses for certain public work related to the issuance of bonds and obligations and activities of certain retirement systems and requiring the treasurer of state to maintain a list of certain minority-owned and female-owned businesses.
HF 2480	A bill for an act authorizing creation of sales tax bonding districts and providing for the issuance of bonds secured by certain tax revenues collected within a district. (Formerly HSB 680)
HF 2479	A bill for an act requiring the publication of notice by the recipients of certain tax credits and including retroactive applicability date provisions.
HF 2455	A bill for an act requiring the designation of a county veterans outreach coordinator, establishing a veterans outreach fund, and creating a veterans outreach fund income tax checkoff and including effective date and retroactive applicability provisions. (Formerly HSB 722)
HF 2430	A bill for an act allowing an individual income tax deduction for certain dentists who receive medical assistance program reimbursement that is less than their normal fee and including retroactive applicability provisions.
HF 2429	A bill for an act relating to an additional homestead credit available to disabled veterans and including effective date and applicability provisions. (Formerly HF 2237)
HF 2428	A bill for an act relating to the valuation of commercial property for purposes of property assessment and taxation, duties of the department of revenue, and including applicability provisions.
HF 2421	A bill for an act requiring that prevailing wage rates by locality be paid to persons working on public improvements for public bodies, unless by public resolution a political subdivision of the state chooses not to utilize the prevailing wage rate for a public improvement project, providing penalties, and including effective date and applicability provisions. (Formerly HSB 699)
HF 2420	A bill for an act concerning public employee collective bargaining, including provisions allowing reasonable reimbursement for employee organization services provided to certain executive branch employees, and including applicability provisions. (Formerly HSB 702)
HF 2366	A bill for an act relating to the classification of certain multipurpose property for property assessment and taxation purposes.
HF 2349	A bill for an act providing for a tax credit against the individual and corporate income taxes, the franchise tax, insurance premiums tax, and the moneys and credits tax for a charitable contribution to certain institutions engaged in regenerative medicine research and including a retroactive applicability date provision. (Formerly HF 2082)
HF 2347	A bill for an act relating to the approval and use of increased local sales and services tax revenues to fund urban renewal projects and including effective date provisions. (Formerly HSB 546)
HF 2341	A bill for an act relating to the payment of penalties and interest for failure to pay sales and use taxes and including effective date and retroactive applicability provisions.
HF 2305	A bill for an act relating to provisions authorizing sales and use tax exemptions and refunds for a data center business, and including effective date provisions. (Formerly HSB 593) (See Cmte. Bill HF 2520)
HF 2304	A bill for an act providing for a sales tax exemption for purchases made by a nonprofit blood bank licensed by the federal food and drug administration. (Formerly HSB 552)
HF 2251	A bill for an act relating to urban revitalization areas by authorizing a property tax exemption for certain vacant commercial property, providing a sales tax refund for purchase of certain building materials, supplies, and equipment, and including effective date and applicability provisions.
HF 2203	A bill for an act providing for the sales and use tax imposed on the operation of bingo games.
HF 2191	A bill for an act providing an individual income tax credit for the installation of certain farm machinery safety equipment, providing for the Act's future repeal, and including retroactive applicability provisions.
HF 2169	A bill for an act relating to the definition of recycling property for purposes of the property tax exemption for pollution-control or recycling property and including applicability provisions.
HF 2168	A bill for an act relating to the classification of certain residential property for property assessment and taxation purposes.
HF 2156	A bill for an act relating to an exemption from the fee for new registration of a vehicle for vehicles used substantially in interstate commerce.
HF 2155	A bill for an act providing a deduction from the computation of net income for purposes of the individual income tax for the cost of personal wellness services and including retroactive applicability provisions.
HF 2154	A bill for an act providing individual and corporate income tax deductions for a portion of the costs associated with conducting wellness programs and providing fitness facility memberships to employees and including retroactive applicability provisions.
HF 2153	A bill for an act exempting from sales tax charges paid for membership in a physical exercise club.
HF 2152	A bill for an act relating to the property tax exemption for dwelling units owned by certain nonprofit organizations and including applicability provisions.
HF 2138	A bill for an act exempting from the computation of the state individual income tax certain amounts received from the veterans trust fund and including a retroactive applicability provision. (Formerly HSB 540) (See Cmte. Bill HF 2532)
HF 2115	A bill for an act eliminating the corporate income tax and including effective date and retroactive applicability provisions.
HF 2114	A bill for an act updating the Code references to the Internal Revenue Code and including effective date and retroactive applicability provisions.
HF 2104	A bill for an act relating to property assessment and property taxation by creating a recreational class of property.
HF 2067	A bill for an act providing a sales tax exemption from the sale of occupant consumables to be used in transient lodging.
HF 2045	A bill for an act creating a sales tax exemption for general school supplies purchased during a certain time period.
HF 2006	A bill for an act providing for the periodic repeal of state and local tax expenditures and including applicability provisions.
HF 2004	A bill for an act creating a sales tax exemption for certain cremation and mortuary science services provided by licensed establishments.
HF 808	A bill for an act updating the Code references to the Internal Revenue Code and including effective date and retroactive applicability provisions.
HF 807	A bill for an act relating to the individual income tax by providing for reduced tax rates, the elimination of federal deductibility, increasing the credits for elderly and blind individuals, increasing the amount of the earned income tax credit, and adjusting the eligibility for the child and dependent care tax credit and early childhood development tax credit and including a retroactive applicability date provision. (Formerly HSB 284)
HF 804	A bill for an act creating an insurance industry new jobs tax credit.
HF 803	A bill for an act providing for a deduction from the individual and corporate income taxes for wages paid to certain newly hired workers and including a retroactive applicability date provision.
HF 752	A bill for an act relating to renewable fuel, by providing for labeling requirements, and providing for the extension of a tax credit. (Formerly HF 445)
HF 742	A bill for an act relating to state taxation and regulation by coupling with certain bonus depreciation provisions in the Internal Revenue Code, increasing the amount of certain casualty loss deductions, providing for a disaster recovery wages tax credit, providing a sales tax exemption, and providing for certain gubernatorial powers and including effective and retroactive applicability date provisions.
HF 738	A bill for an act excluding from the computation of net income the interest and principal on student loans and including a retroactive applicability date provision.
HF 718	A bill for an act providing for a telework tax credit and including a retroactive applicability date provision.
HF 716	A bill for an act relating to tort liability of municipalities for damage to motor vehicles caused by towing or transporting.
HF 693	A bill for an act concerning the manufacture and sale of native distilled spirits, and establishing a related permit fee and excise tax. (Formerly HF 569)
HF 690	A bill for an act authorizing a county board of supervisors to abate property taxes in response to economic conditions and providing effective and applicability dates.
HF 689	A bill for an act providing a tax credit to certain small businesses for increased wages paid to employees and including a retroactive applicability date provision.
HF 680	A bill for an act expanding eligibility for the state child and dependent care tax credit and including a retroactive applicability date provision.
HF 668	A bill for an act relating to the taxation of commercial property and providing an applicability date.
HF 665	A bill for an act relating to the deduction of the capital gain from the sale of capital investments made in or by certain businesses and including an applicability date provision.
HF 661	A bill for an act abolishing the property assessment appeal board.
HF 639	A bill for an act relating to the protection of personal information by requiring the department of revenue to provide notice of suspected misuse of personal information.
HF 637	A bill for an act providing for a tax credit against the individual or corporate income tax, the franchise tax, insurance premiums tax, and the moneys and credits tax for a charitable contribution to certain institutions engaged in regenerative medicine research and including a retroactive applicability date provision.
HF 636	A bill for an act increasing the eligibility for the state child and dependent care tax credit and including a retroactive applicability date provision.
HF 627	A bill for an act relating to open burning of residential waste in certain areas of the state and providing penalties. (Formerly HSB 90)
HF 626	A bill for an act relating to taxation by making changes to assessment of property for purposes of property taxation, county and city budgets funded primarily by property taxes and service charges, school district budgets funded primarily by state and local taxes, state mandates funding, local assessors, and property tax exemptions and credits, creating an implementation committee, and including effective and applicability date provisions.
HF 624	A bill for an act relating to the availability of and eligibility for investment tax credits, eliminating the venture capital investment tax credit, and including retroactive applicability and other applicability date provisions. (Formerly HSB 184)
HF 617	A bill for an act relating to the providing of income tax, franchise tax, premium tax, and moneys and credits tax credits for employers paying part of their employees' student loans and including a retroactive applicability date provision.
HF 613	A bill for an act relating to property valuation for property tax purposes by modifying the definition of market value, requiring personal notice of certain equalization orders, and modifying the timeline of the property assessment protest process and including an applicability date.
HF 605	A bill for an act making the services of certain executive search agencies and private employment agencies exempt from the sales tax and including effective and retroactive applicability date provisions.
HF 604	A bill for an act reducing the individual and corporate income tax rates and including an effective and applicability date provision.
HF 598	A bill for an act relating to the repeal of the state inheritance tax and state qualified use inheritance tax.
HF 595	A bill for an act requiring the department of revenue to provide notice of suspected misuse of personal information.
HF 588	A bill for an act creating an excise tax on paint, primer, and speciality finish and directing moneys to fund the childhood lead poisoning prevention program.
HF 581	A bill for an act relating to certain property of associations of war veterans eligible for an exemption from property taxation, providing a refund of property taxes in certain circumstances, and including effective and retroactive applicability date provisions.
HF 566	A bill for an act providing tax credits to low-income workers for purchases of used vehicles and including a retroactive applicability date provision.
HF 560	A bill for an act increasing the percentage of qualified expenditures that may be claimed for purposes of the research activities tax credit and including a retroactive applicability date provision.
HF 541	A bill for an act exempting from inheritance taxation property, interest in property, or income passing to brothers, sisters, nieces, and nephews under certain conditions and including an applicability date provision.
HF 506	A bill for an act relating to identity theft protection by requiring reporting and by making changes to the duties of county recorders, the fees collected by the county recorders, and the county land record information system. (Formerly HSB 157) (See Cmte. Bill HF 813)
HF 459	A bill for an act limiting the frequency of elections relating to local option sales taxes.
HF 451	A bill for an act reducing the assessment limitation for commercial and industrial property and including a retroactive applicability date provision.
HF 444	A bill for an act relating to the sales tax imposed on the sale of tangible personal property and the furnishing of enumerated services and including effective date provisions.
HF 398	A bill for an act changing the deadline by which a pilot project city may enter into a targeted jobs withholding tax credit agreement for purposes of funding an urban renewal area and including effective and retroactive applicability date provisions.
HF 352	A bill for an act relating to a property assessment adjustment for certain persons over the age of sixty-five, providing a penalty, and including retroactive applicability date provisions.
HF 342	A bill for an act providing that the casual sales exemption under the state sales tax does not apply to the sales of all-terrain vehicles, snowmobiles, off-road motorcycles, and off-road utility vehicles.
HF 341	A bill for an act relating to sales and use taxes and including effective date provisions.
HF 336	A bill for an act relating to the proceeds of penalties collected for possession of unstamped cigarettes in the state.
HF 324	A bill for an act providing to taxpayers taking the standard deduction a deduction for property taxes paid when computing taxable income and including effective and retroactive applicability date provisions.
HF 292	A bill for an act providing volunteer fire fighters and emergency medical services personnel with an individual income tax credit and including a retroactive applicability date provision.
HF 285	A bill for an act authorizing counties and cities to establish disaster revitalization areas, providing for a disaster revitalization property tax exemption, and including effective date and retroactive applicability date provisions.
HF 263	A bill for an act relating to disaster recovery by providing individual income tax credits for costs incurred in housing construction and including effective and retroactive applicability date provisions.
HF 262	A bill for an act exempting from the individual and corporate income taxes interest and dividends from certain Iowa municipal securities and including a retroactive applicability date provision.
HF 259	A bill for an act relating to the compulsory school attendance age and providing effective dates. (Formerly HF 40)
HF 252	A bill for an act providing a credit against the individual income tax for volunteer fire fighters, certified reserve peace officers, and volunteer emergency medical services personnel and including effective and applicability date provisions.
HF 230	A bill for an act providing a sales tax exemption from the sale of textbooks for use in attending a postsecondary educational institution.
HF 221	A bill for an act exempting the instructional support property tax levy of a school district from being collected as part of the incremental taxes paid to a municipality for an urban renewal area and providing for the Act's applicability.
HF 219	A bill for an act relating to the exclusion of stipends or remuneration paid to volunteer fire fighters from the state individual income tax and including a retroactive applicability date provision.
HF 212	A bill for an act relating to property taxes by linking the assessment limitations of certain classes of property, and including effective date and retroactive applicability date provisions.
HF 204	A bill for an act relating to a property assessment adjustment for certain elderly persons, providing a penalty, and including retroactive applicability date provisions.
HF 181	A bill for an act relating to classification of certain residential property for purposes of property assessment and taxation and including effective date and retroactive applicability date provisions.
HF 176	A bill for an act relating to the sales tax by providing an exemption for the sales price of lighting provided to farm buildings.
HF 175	A bill for an act relating to the sales tax by providing an exemption for certain casual sales by nonprofit organizations.
HF 169	A bill for an act relating to the state and local hotel and motel tax by making taxable certain transactions exempt from the sales tax.
HF 162	A bill for an act excluding from the individual income tax the retirement pay of certain veterans of the armed forces and including a retroactive applicability date provision.
HF 154	A bill for an act relating to a limitation on certain county and city property taxes in certain fiscal years and providing for the Act's applicability.
HF 153	A bill for an act relating to valuation of commercial property using an income approach for purposes of property assessment and taxation, allowing a commercial property owner to protest such an assessment, and providing an applicability date.
HF 152	A bill for an act relating to valuation of commercial property using an income approach for purposes of property assessment and taxation, allowing appraisal methods in lieu of an income approach, and providing an applicability date.
HF 147	A bill for an act creating a recreational class of property for purposes of property assessment and taxation.
HF 146	A bill for an act providing sales, use, and property tax exemptions for certain data centers.
HF 145	A bill for an act relating to the taxation of a homestead owned by a disabled veteran and including effective date and applicability date provisions.
HF 142	A bill for an act exempting certain sales by qualified organizations representing veterans from sales tax.
HF 134	A bill for an act allowing a refund of motor fuel taxes paid by an authorized, privately owned ambulance, rescue, or first response service.
HF 126	A bill for an act relating to classification and assessment of property for purposes of property taxation and including effective date and retroactive applicability date provisions.
HF 118	A bill for an act eliminating the inheritance tax on property passing to relatives related to the decedent within the third degree of consanguinity or affinity and including an applicability date provision.
HF 113	A bill for an act exempting investment counseling services from state sales tax.
HF 108	A bill for an act providing for the deposit of certain insurance premium tax receipts in the fire and police retirement fund of the statewide fire and police retirement system.
HF 98	A bill for an act providing a property tax exemption for certain recreational property and including effective and retroactive applicability date provisions.
HF 92	A bill for an act relating to a property tax limitation for certain elderly persons, providing a penalty, and including an applicability date provision.
HF 79	A bill for an act relating to the sales and use tax imposed on the operation of bingo games.
HF 58	A bill for an act exempting from the sales and use taxes as casual sales the provision of certain lawn care, landscaping, and custodial services to religious organizations.
HF 23	A bill for an act providing an Iowa individual income tax checkoff for qualified Iowa zoos, making an appropriation and providing for the Act's implementation.