Bills in Committee

Ways and Means (S)

Bills under consideration and review by committee.

Bill	Bill Title
SF 2295	A bill for an act exempting from the computation of net income for the individual income tax the net capital gain from the sale or exchange of qualified capital stock and including applicability provisions.
SF 2293	A bill for an act creating an exemption from the computation of the individual income tax of certain amounts of retirement income and including applicability provisions.
SF 2292	A bill for an act reducing the state inheritance tax rates and providing for the future repeal of the state inheritance tax and state qualified use inheritance tax.
SF 2285	A bill for an act relating to the administration of programs by the economic development authority by creating a renewable chemical production tax credit program, modifying the high quality jobs program, and including effective date and other applicability provisions. (Formerly SSB 3001; see SF 2300.)
SF 2236	A bill for an act relating to county funding of mental health and disability services and the mental health and disability services property tax levy. (See SF 2318.)
SF 2223	A bill for an act providing for tax credits and refunds relating to renewable fuels including their component biofuels and including effective date and retroactive applicability provisions. (Formerly SF 2052; see SF 2309.)
SF 2212	A bill for an act modifying the state sales tax rebate to the owner or operator of a baseball and softball tournament facility and movie site. (Formerly SSB 3146; see SF 2312.)
SF 2209	A bill for an act relating to higher education by providing for the establishment of the state of Iowa higher education bank and revolving fund and eliminating the deduction for federal taxes paid by certain individual income taxpayers and including retroactive applicability provisions.
SF 2208	A bill for an act relating to state financing involving the state general fund expenditure limitation by revising calculation requirements for the limitation, increasing reserve fund balances, creating a safety net fund, creating an Iowa personal income tax rate reduction fund, making transfers, and providing for related state personal income tax rate reductions, and including effective and applicability dates.
SF 2179	A bill for an act related to the high quality jobs program by allowing additional tax incentives for businesses that use contractors and subcontractors operating or participating in an apprenticeship program and including applicability provisions. (Formerly SSB 3095.)
SF 2137	A bill for an act temporarily updating the Code references to the Internal Revenue Code and decoupling from certain federal bonus depreciation provisions, and including effective date and retroactive applicability provisions.
SF 2113	A bill for an act relating to the possession, sale, transfer, purchase, and use of fireworks, providing penalties, and including effective date provisions. (Formerly SSB 1135, SF 226, and SF 508.)
SF 2108	A bill for an act relating to registration fees established and collected by the county treasurer at a tax sale and including effective date and applicability provisions.
SF 2100	A bill for an act providing for participation in the Iowa educational savings plan trust by nonprofit organizations. (See SF 2301.)
SF 2086	A bill for an act exempting certain amounts of retirement income from the computation of the individual income tax and including retroactive applicability provisions.
SF 2067	A bill for an act exempting from the state sales tax the sales price from the sale or furnishing of metered water to residential customers and creating related state and local residential metered water excise taxes.
SF 2054	A bill for an act exempting from the state sales tax the sales price from the sale or furnishing of metered water to residential customers and creating related state and local residential metered water excise taxes.
SF 2044	A bill for an act relating to taxation by providing for the protection from disallowance of tax benefits to private nonprofit educational institutions because of certain religious beliefs and moral convictions, and including effective date provisions.
SF 2043	A bill for an act relating to taxation by providing for the protection from disallowance of tax benefits to nonprofit organizations because of certain religious beliefs and moral convictions, and including effective date provisions.
SF 2033	A bill for an act exempting from the sales tax certain items and services sold to a nonprofit human blood collection and processing establishment, including effective date and retroactive applicability provisions. (See SF 2317.)
SF 2018	A bill for an act relating to Iowa's urban renewal law by establishing restrictions on the use of divided revenues and including effective date provisions.
SF 2006	A bill for an act relating to the division and allocation of property taxes levied against wind energy conversion property located in an urban renewal area and including effective date provisions.
SF 2005	A bill for an act relating to the division of property taxes levied against wind energy conversion property located in an urban renewal area and including effective date provisions.
SF 511	A bill for an act modifying and enacting provisions relating to specified renewable energy tax credits, and including effective date and retroactive applicability provisions. (Formerly SSB 1193.)
SF 507	A bill for an act relating to state revenue and finance laws by exempting certain all-terrain vehicles and off-road utility vehicles from the sales and use tax, modifying the flood mitigation program, and modifying the disabled veteran homestead tax credit, and including effective date and retroactive applicability provisions. (Formerly SSB 1224.)
SF 504	A bill for an act relating to revenue and taxation by increasing the sales and use tax rates, establishing transfers to the natural resources and outdoor recreation trust fund, and including effective date provisions. (Formerly SSB 1272.)
SF 491	A bill for an act creating a geothermal tax credit available against the individual income tax and including effective date and applicability provisions.
SF 490	A bill for an act creating an Iowa ABLE savings plan trust, providing for participation in another states qualified ABLE program, providing deductions and exclusions from the individual income tax and inheritance tax relating to the trust or program, and including implementation and applicability provisions. (Formerly SSB 1210 and SF 439.)
SF 483	A bill for an act relating to an electric or natural gas vehicle facility tax credit and including effective date and retroactive applicability provisions. (Formerly SF 143; see SF 2319.)
SF 481	A bill for an act relating to state taxes by eliminating the individual income tax, increasing the sales and use tax rates, making conforming changes, and including effective date and applicability provisions.
SF 475	A bill for an act creating a home modification tax credit available against the individual income tax, and including retroactive and other applicability provisions.
SF 474	A bill for an act providing an individual income tax credit related to the care of individuals with Alzheimer's disease or other dementia-related illnesses and including applicability provisions.
SF 470	A bill for an act modifying the tax brackets and tax rates imposed under the individual income tax and corporate income tax and including retroactive applicability provisions.
SF 469	A bill for an act providing a deduction from the individual income tax for the amount of interest paid on a qualified educational loan and including retroactive applicability provisions.
SF 468	A bill for an act relating to the individual and corporate income taxes by reducing individual and corporate tax rates and eliminating a deduction for federal income taxes paid, and including retroactive applicability provisions.
SF 461	A bill for an act relating to the coordination of, access to, and availability of broadband via fiberoptic network infrastructure throughout the state, including a broadband grant program and fund, the use of tax incentives and statewide school infrastructure funding, and including applicability provisions. (Formerly SF 60.)
SF 442	A bill for an act concerning social and charitable gambling and making penalties applicable. (Formerly SSB 1217; see SF 482.)
SF 439	A bill for an act creating an Iowa ABLE savings plan trust, providing deductions and exclusions from the individual income tax and inheritance tax relating to the trust, and including retroactive and other applicability provisions. (Formerly SSB 1210; see SF 490.)
SF 433	A bill for an act providing for an environmental practices tax credit, and including effective date and retroactive and other applicability provisions. (Formerly SSB 1258.)
SF 423	A bill for an act relating to the fee for new registration for repaired salvage vehicles, and including effective date provisions. (Formerly SF 354; see SF 495.)
SF 414	A bill for an act providing for the creation of first-time homebuyer savings accounts in Iowa, including related individual income tax exemptions, making penalties applicable, and including effective date and applicability provisions. (Formerly SSB 1170.)
SF 409	A bill for an act extending the period of time for collecting sales tax for deposit in the secure an advanced vision for education fund. (Formerly SF 255; see SF 477.)
SF 396	A bill for an act relating to retail motor fuel sites, by requiring standards and practices to assist disabled individuals obtaining motor fuel, providing for enforcement by the department of agriculture and land stewardship, providing for a tax credit, and including effective and applicability date provisions. (Formerly SF 251; see SF 509.)
SF 382	A bill for an act relating to air quality, by providing for the establishment, assessment, and collection of fees, establishing a fund, and making appropriations. (Formerly SSB 1222; see SF 488.)
SF 376	A bill for an act relating to the calculation of certain court costs in probate, and including applicability provisions. (Formerly SSB 1077.)
SF 371	A bill for an act relating to the approval and imposition of the facilities property tax levy and the equipment replacement and program sharing property tax levy for a merged area and including effective date and applicability provisions.
SF 367	A bill for an act modifying the endow Iowa tax credit to allow the credit for endowment gifts to an endow Iowa scholarship fund, and including retroactive and other applicability provisions.
SF 365	A bill for an act relating to the voter-approved physical plant and equipment levy by authorizing school districts to exceed the statutory levy rate limit following the refunding or refinancing of certain loan agreements and including effective date provisions. (Formerly SF 301; see SF 485.)
SF 364	A bill for an act providing an individual income tax credit for a certain amount of educational materials purchased for use in providing competent private instruction in this state and including retroactive applicability provisions.
SF 359	A bill for an act relating to the corporate income tax rates imposed on corporations and including retroactive applicability provisions.
SF 353	A bill for an act creating a private school tuition tax credit available against the individual income tax and including retroactive applicability provisions.
SF 352	A bill for an act relating to the taxpayers trust fund by modifying the transfer of moneys from the Iowa economic emergency fund to the taxpayers trust fund and including effective date and retroactive applicability provisions.
SF 350	A bill for an act relating to the administration of programs by the economic development authority by creating a renewable chemical production tax credit, modifying the tax credit for investments in qualifying businesses and community-based seed capital funds, modifying the entrepreneur investment awards program, making miscellaneous changes to other economic development authority programs, and including effective date and retroactive and other applicability provisions. (Formerly SSB 1116.)
SF 348	A bill for an act regulating the sale of portable electronics insurance, including requiring licensure, providing for fees and penalties, and including effective date provisions. (Formerly SSB 1156; see SF 487.)
SF 347	A bill for an act relating to the regulation of commercial establishments keeping nonagricultural animals, providing for fees and appropriations, and making penalties applicable. (Formerly SF 168; see SF 502.)
SF 344	A bill for an act creating an apprenticeship training tax credit available against the individual and corporate income tax and including applicability provisions. (Formerly SF 108.)
SF 330	A bill for an act relating to filing deadlines for the disabled veteran homestead tax credit and including effective date and retroactive applicability provisions.
SF 310	A bill for an act providing a sales and use tax exemption for the furnishing of certain parking facilities services.
SF 278	A bill for an act authorizing a city or county to provide a property tax exemption for value added by improvements to residential property that is a public nuisance. (Formerly SF 25; see SF 480.)
SF 277	A bill for an act providing an exemption from the computation of the individual income tax of certain amounts of retirement income and including applicability provisions.
SF 261	A bill for an act exempting individuals of a certain age from the individual income tax, and including effective date and retroactive applicability provisions.
SF 249	A bill for an act reducing the individual income tax rates and including effective date and applicability provisions.
SF 248	A bill for an act excluding from the utility replacement tax the consumption of natural gas by certain persons and including effective date and retroactive applicability provisions.
SF 244	A bill for an act allowing taxpayers to transfer certain tax credits to qualifying beginning farmers, and including effective date and retroactive and other applicability provisions.
SF 226	A bill for an act relating to the possession, sale, transfer, purchase, and use of fireworks and providing penalties. (Formerly SSB 1135; see SF 508 and SF 2113.)
SF 211	A bill for an act creating an exemption from the computation of the state individual income tax of net capital gains from the sale of an equity investment in a qualified Iowa business and including retroactive applicability provisions.
SF 210	A bill for an act extending placement in service requirements applicable to the renewable energy tax credit.
SF 189	A bill for an act relating to the disabled veteran homestead tax credit by modifying eligibility criteria and including effective date and retroactive applicability provisions.
SF 187	A bill for an act providing an exemption from the computation of the individual income tax of certain amounts of retirement income and including retroactive applicability provisions.
SF 143	A bill for an act relating to an electric or natural gas vehicle facility tax credit and including effective date and retroactive applicability provisions. (See SF 483 and SF 2319.)
SF 136	A bill for an act exempting from the state sales tax the purchase price of tangible personal property sold and services furnished to a nonprofit food bank.
SF 112	A bill for an act exempting investment counseling services from the state sales tax.
SF 111	A bill for an act increasing the amount of the tuition tax credit and including retroactive applicability provisions.
SF 105	A bill for an act relating to the repeal of the state inheritance tax and the state qualified use inheritance tax.
SF 104	A bill for an act reducing the individual and corporate income tax rates and including effective date and applicability provisions.
SF 103	A bill for an act relating to the disabled veteran homestead tax credit by modifying eligibility criteria and including effective date and applicability provisions.
SF 93	A bill for an act providing a property assessment adjustment for certain property of persons who have attained the age of sixty-five, providing a penalty, and including retroactive and other applicability provisions.
SF 92	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 83	A bill for an act providing a property assessment adjustment and a property tax adjustment for certain property of persons who have attained the age of seventy, applying income limitations, providing a penalty, and including retroactive and other applicability provisions.
SF 76	A bill for an act relating to the repeal of the state inheritance tax and the state qualified use inheritance tax.
SF 70	A bill for an act repealing a requirement that taxpayers indicate on their tax returns the presence or absence of health care coverage for their dependent children and apply for certain public health care coverage, and including effective date and retroactive applicability provisions.
SF 52	A bill for an act providing a property assessment adjustment and a property tax adjustment for certain property of persons who have attained the age of sixty-five, applying income limitations, providing a penalty, and including retroactive and other applicability provisions.
SF 45	A bill for an act relating to the eligibility criteria for the disabled veteran homestead tax credit and including effective date and applicability provisions. (See SF 284.)
SF 34	A bill for an act modifying the eligibility criteria for the disabled veteran homestead tax credit and including effective date and applicability provisions.
SF 28	A bill for an act relating to the property tax exemption for property designated to be a native prairie or wetland and including effective date and retroactive applicability provisions.
SF 8	A bill for an act providing a sales tax exemption for the sale of horses.
SF 7	A bill for an act exempting from the sales tax the sales price for the use of self-pay washers and dryers.
SR 11	A resolution requesting the legislative council to establish an interim study committee to study elimination of the income tax in Iowa.
HF 2452	A bill for an act creating a geothermal tax credit available against the individual income tax and including effective date and applicability provisions. (Formerly HF 2174)
HF 2442	A bill for an act eliminating a requirement that taxpayers indicate on their tax returns the presence or absence of health care coverage for their dependent children and apply for certain public health care coverage, and including effective date and retroactive applicability provisions. (Formerly HF 94)
HF 2092	A bill for an act temporarily updating the Code references to the Internal Revenue Code and decoupling from certain federal bonus depreciation provisions, and including effective date and retroactive applicability provisions. (Formerly HSB 535)
HF 656	A bill for an act relating to the administration of programs by the economic development authority by creating a renewable chemical production tax credit, modifying the tax credit for investments in qualifying businesses and community-based seed capital funds, modifying the entrepreneur investment awards program, modifying the workforce housing tax incentive program, making miscellaneous changes to other economic development authority programs, and including effective date and retroactive and other applicability provisions. (Formerly HF 555) (Formerly HSB 98)
HF 653	A bill for an act relating to state taxation by modifying the disabled veteran homestead tax credit, property tax exemptions authorized for certain associations, institutions, and societies, the definition of livestock for purposes of the sales and use tax, exempting certain all-terrain vehicles and off-road utility vehicles from the sales and use tax, and including effective date and retroactive applicability provisions. (Formerly HSB 217)
HF 644	A bill for an act modifying provisions applicable to the renewable energy tax credit, and including effective date and retroactive applicability provisions. (Formerly HSB 235)
HF 641	A bill for an act relating to and providing for the coordination and facilitation of broadband access in targeted areas of the state, including property tax incentives for broadband infrastructure installation, a broadband grant program and fund, and including applicability provisions. (Formerly HF 576) (Formerly HSB 104)
HF 631	A bill for an act providing for the creation of first-time homebuyer savings accounts in Iowa, including related individual income tax exemptions, making penalties applicable, and including effective date and applicability provisions. (Formerly HSB 234)
HF 627	A bill for an act relating to the property tax exemption for the value added by certain geothermal heating or cooling systems and including applicability provisions. (Formerly HF 104)
HF 625	A bill for an act relating to the payment of writing fees when purchasing a combination package of hunting or fishing licenses. (Formerly HF 486) (Formerly HSB 194)
HF 606	A bill for an act establishing a motor vehicle insurance verification program, establishing fees, and including penalty and effective date provisions. (Formerly HF 514) (Formerly HSB 97)
HF 124	A bill for an act relating to the Iowa educational savings plan trust by modifying the deduction of contributions from the individual income tax and including retroactive applicability provisions. (Formerly HSB 63)