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Permanent LinkBills in Committee
Ways and Means (S)
Bills under consideration and review by committee.
| Bill | Bill Title |
|---|---|
| SF 2407 | A bill for an act relating to the child and dependent care credit and the early childhood development credit available against the individual income tax, and including effective date and retroactive applicability provisions. |
| SF 2369 | A bill for an act relating to the creation of land banks. (Formerly SF 2013.) |
| SF 2334 | A bill for an act relating to motor vehicles, including the surrender or transfer of registration plates and cards to a county treasurer, documentary fees charged by motor vehicle dealers, and motor vehicle franchise obligations. (Formerly SSB 3015.) |
| SF 2297 | A bill for an act relating to the corn state special registration plates. (Formerly SSB 3143.) |
| SF 2265 | A bill for an act regarding the registration and titling of motor vehicles, including by providing for registration and titling by any county treasurer and by modifying related fees and the amount of fees retained by county treasurers. (Formerly SSB 3121.) |
| SF 2260 | A bill for an act relating to the school tuition organization tax credit available against the individual and corporate income tax and including retroactive applicability provisions. |
| SF 2247 | A bill for an act relating to awarding historic preservation tax credits to rehabilitate vacant school buildings or other public buildings into child care facilities. |
| SF 2242 | A bill for an act creating the taxpayers trust fund and the Iowa taxpayers trust fund tax credit, and making contingent transfers from the Iowa economic emergency fund. |
| SF 2227 | A bill for an act establishing a homestead adjustment property tax credit for certain property of persons who have attained the age of sixty-five or who are totally disabled, applying income limitations, providing a penalty, making appropriations, and including retroactive and other applicability provisions. |
| SF 2221 | A bill for an act relating to the redevelopment tax credit program for brownfields and grayfields and the aggregate tax credit limit for certain economic development programs. |
| SF 2204 | A bill for an act relating to tax credits awarded by the economic development authority for specific capital contributions made to certified rural business growth funds for investment in qualified businesses. |
| SF 2181 | A bill for an act relating to flying our colors special registration plates. (Formerly SF 2026.) |
| SF 2159 | A bill for an act relating to the sales and use tax by modifying the sales and use tax exemption for materials and certain machinery and equipment used in agricultural production. |
| SF 2155 | A bill for an act establishing authority for school districts to impose additional property taxes and income surtaxes for certain school resource officer expenses under the instructional support program. (Formerly SF 2065.) |
| SF 2124 | A bill for an act exempting from the sales and use tax the sales price of a cannabidiol product sold by an authorized medical cannabidiol manufacturer or medical cannabidiol dispensary. |
| SF 2123 | A bill for an act relating to the adjustments to state foundation aid paid to a school district following an assessed value reduction for certain property and including effective date and applicability provisions. |
| SF 2107 | A bill for an act establishing a motor vehicle mileage tax pilot program. |
| SF 2104 | A bill for an act relating to property taxation by providing a property assessment adjustment and property tax reduction for certain property of persons who meet certain income qualifications, providing a penalty, modifying city and county budget provisions, and including retroactive and other applicability provisions. |
| SF 2103 | A bill for an act establishing an annual vehicle registration surcharge and appropriating the resulting revenue for certain expenses of the state patrol. |
| SF 2094 | A bill for an act creating a special minor’s farm driver’s license, and providing penalties. (Formerly SSB 3002.) |
| SF 2085 | A bill for an act relating to the exemption from the hotel and motel taxes for the renting of lodging under certain circumstances. |
| SF 2083 | 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 2060 | A bill for an act establishing a scenic byways enhancement fund, including by providing for voluntary contributions to the fund, and including effective date provisions. |
| SF 2047 | 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 2046 | A bill for an act exempting the services furnished by executive search agencies and private employment agencies from the state sales and use tax. |
| SF 2045 | A bill for an act concerning hotel and motel taxation, providing for other properly related matters including the creation of a local hotel and motel tax account and board to administer locally imposed hotel and motel taxes, and including applicability provisions. |
| SF 2008 | A bill for an act exempting from the sales tax certain building materials, supplies, goods, wares, merchandise, or specified digital products sold, or services furnished, to a nonprofit whose primary activity is the construction of low-cost homes by incarcerated individuals, and providing for an effective date. |
| SF 636 | A bill for an act relating to the exclusion from the individual income tax of certain net capital gains from the sale of real property used in a business, and including applicability provisions. (Formerly SF 593.) |
| SF 635 | A bill for an act reestablishing individual income tax checkoffs for the Iowa state fair foundation fund and the joint income tax checkoff for the veterans trust fund and the volunteer fire fighter preparedness fund. (Formerly SSB 1258.) |
| SF 630 | A bill for an act establishing a shortline railroad restoration tax credit, and including applicability provisions. (Formerly SF 314.) |
| SF 626 | A bill for an act relating to specific circumstances requiring the submission of a groundwater hazard statement with the declaration of value submitted to a county recorder in order to grant, assign, transfer, or convey real property. (Formerly SSB 1125, SF 514.) |
| SF 622 | A bill for an act relating to motor vehicles that traverse certain railroad grade crossings against a gate or signal, and providing penalties. (Formerly SF 295, SF 474.) |
| SF 613 | A bill for an act relating to the established season for hunting game birds on a preserve, and providing for fees. (Formerly SSB 1248.) |
| SF 610 | A bill for an act relating to youth deer and youth wild turkey hunting licenses, and providing effective date and applicability provisions. (Formerly SF 47, SF 202.) |
| SF 598 | A bill for an act relating to certain tax credits awarded by the economic development authority for equity investments in qualifying businesses or innovation funds and including effective date provisions. (Formerly SSB 1156, SF 321.) |
| SF 596 | A bill for an act exempting from the state sales and use tax the purchase price and installation costs of emergency generators used for power outages or natural disasters. |
| SF 520 | A bill for an act relating to the redemption and handling of beverage containers, providing civil penalties, and including effective date provisions. (Formerly SF 59.) |
| SF 509 | A bill for an act relating to matters under the purview of the utilities division of the department of commerce, and making penalties applicable. (Formerly SSB 1174; See SF 612.) |
| SF 497 | A bill for an act relating to cigarettes, tobacco products, and vapor products, including taxation of such products. |
| SF 485 | A bill for an act relating to the military service property tax exemption and credit by increasing the exemption amount, and including applicability provisions. (Formerly SSB 1022.) |
| SF 481 | A bill for an act relating to the individual income tax by creating a tax credit for community college students pursuing a credential leading to a high-demand occupation and including applicability provisions. (Formerly SF 297.) |
| SF 473 | A bill for an act relating to motor vehicle taxes and fees, including registration fees for certain electric vehicles, an excise tax on hydrogen used as special fuel, and an excise tax on electricity used as electric fuel, providing penalties, making penalties applicable, and including effective date provisions. (Formerly SSB 1208.) |
| SF 472 | A bill for an act relating to imposition of optional taxes for emergency medical services by counties. |
| SF 417 | A bill for an act relating to alternative nicotine products and vapor products, and providing for taxation of such products. |
| SF 365 | A bill for an act relating to the child and dependent care credit and the early childhood development credit available against the individual income tax, and including effective date and retroactive applicability provisions. |
| SF 325 | A bill for an act relating to the deposit and transfer of real estate transfer tax receipts, and including effective date provisions. |
| SF 308 | A bill for an act relating to the exclusion of retirement income from the computation of the individual income tax including providing an exclusion for the federal civil service retirement system, and phasing in an exclusion of other retirement income, and including retroactive applicability provisions. |
| SF 307 | A bill for an act relating to the repeal of the state inheritance tax and the state qualified use inheritance tax. (Formerly SF 1.) |
| SF 293 | A bill for an act creating an exemption to the water services excise tax. |
| SF 271 | A bill for an act relating to motor vehicles, including registration plates and the minimum standard of transparency for window tint, providing fees, providing penalties, and making penalties applicable. (Formerly SF 88.) |
| SF 257 | A bill for an act exempting from the hotel and motel tax the sales price of lodging furnished by nonprofit lodging providers renting to the friends and family of hospital patients. |
| SF 214 | A bill for an act relating to the establishment of a new deduction for any income of an employee resulting from the payment by an employer on the employee’s qualified education loan and including effective date and retroactive applicability provisions. |
| SF 205 | A bill for an act exempting from the state sales tax the purchase price of tangible personal property or specified digital products sold and services furnished to a nonprofit food bank. |
| SF 182 | 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 174 | A bill for an act relating to the manufacturing and equipment sales and use tax exemption, and including effective date provisions. |
| SF 173 | A bill for an act exempting the sale of feminine hygiene products and diapers from the sales tax. |
| SF 164 | A bill for an act exempting from the individual income tax the wages of individuals who are employed in high-demand jobs and including effective date and retroactive applicability provisions. |
| SF 154 | A bill for an act relating to the filing requirements for the business property tax credit and including effective date provisions. |
| SF 133 | A bill for an act creating a new resident tax credit available against the individual income tax, and including applicability provisions. |
| SF 102 | A bill for an act relating to the liability of a sponsor of an event to collect sales tax, and providing penalties. |
| SF 101 | A bill for an act establishing a fuel-efficient motor vehicle use tax refund, and making an appropriation. |
| SF 100 | A bill for an act establishing a homestead adjustment property tax credit for certain property of persons who have attained the age of sixty-five or who are totally disabled, applying income limitations, providing a penalty, making appropriations, and including retroactive and other applicability provisions. |
| SF 89 | A bill for an act creating a homeownership development tax credit available for charitable contributions to certain low-income housing developers in this state, and including applicability provisions. |
| SF 81 | A bill for an act establishing a new resident homestead rebate for certain individuals relocating to the state, establishing a new resident homestead rebate fund, and making appropriations. |
| SF 76 | A bill for an act relating to the use of an electronic communication device while driving, and providing penalties. |
| SF 74 | A bill for an act relating to school funding by modifying provisions relating to the collection of sales tax for deposit in the secure an advanced vision for education fund, provisions relating to the use of tax revenue from the secure an advanced vision for education fund, and provisions relating to the calculation of the additional property tax levy, and making appropriations. |
| SF 69 | A bill for an act relating to the repeal of the state inheritance tax and the state qualified use inheritance tax. |
| SF 41 | 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 40 | 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 39 | 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 38 | 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 37 | A bill for an act creating 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 retroactive and other applicability provisions. |
| SF 23 | A bill for an act limiting the amount of research activities tax credit that is refundable and including retroactive applicability provisions. |
| SF 22 | A bill for an act relating to the exclusion of certain retirement income from the calculation of net income, and including retroactive applicability provisions. |
| SF 21 | A bill for an act increasing the amount of total approved tax credits for purposes of the school tuition organization tax credit. |
| SSB 3201 | A bill for an act providing for the sale of certain homemade food to end consumers. |
| SSB 3199 | A bill for an act relating to state taxation and related laws of the state, including the administration by the department of revenue of certain tax credits and refunds, income taxes, moneys and credits taxes, sales and use taxes, partnership and pass-through entity audits, and by modifying provisions relating to the reinstatement of business entities, the assessment and valuation of property, and providing penalties, and including effective date and retroactive applicability provisions. |
| SSB 3198 | A bill for an act relating to property tax classifications, credits, assessment limitations, exemptions, and administration, making appropriations, and including effective date, applicability, and retroactive applicability provisions. |
| SSB 3197 | A bill for an act exempting the sales price of tangible personal property or specified digital products sold, or services furnished, to a nonprofit hospital, and including effective date and retroactive applicability provisions. |
| SSB 3196 | A bill for an act relating to certain tax credits awarded by the economic development authority for equity investments in qualifying businesses or innovation funds and including effective date provisions. |
| SSB 3116 | A bill for an act relating to state and local revenue and finances including modifying individual income taxes, sales and use taxes, water service tax, and certain tax credits and provisions relating to county juvenile court expenses and mental health region funding, making appropriations, and including effective date and applicability provisions. |
| SSB 1260 | A bill for an act relating to local government budgets and property taxation by modifying provisions governing the establishment and approval of county and city budgets, requiring establishment of a property tax system advisory group, modifying provisions relating to property tax credits for persons who have reached sixty-five years of age, modifying provisions relating to the state appraisal manual, and including effective date and applicability provisions. (See SF 634.) |
| SSB 1259 | A bill for an act relating to the home and community-based services revolving loan program fund and the transitional housing revolving loan program fund, and the transfer of moneys and the deposit of outstanding loan repayments to the manufactured housing program fund. |
| SSB 1258 | A bill for an act reestablishing individual income tax checkoffs for the Iowa state fair foundation fund and the joint income tax checkoff for the veterans trust fund and the volunteer fire fighter preparedness fund. (See SF 635.) |
| SSB 1256 | A bill for an act relating to energy efficiency and demand response plan filing requirements for certain public utilities, and including effective date provisions. |
| SSB 1254 | A bill for an act relating to appropriations to the judicial branch. (See SF 616.) |
| SSB 1248 | A bill for an act relating to the established season for hunting game birds on a preserve, and providing for fees. (See SF 613.) |
| SSB 1246 | A bill for an act relating to the excise taxes on motor fuel and certain special fuel. (See SF 628, SF 2403.) |
| SSB 1245 | A bill for an act establishing a length of service award program for volunteer fire fighters, concerning income tax deductions for volunteer fire fighters, making an appropriation, and including effective date provisions. |
| SSB 1244 | A bill for an act relating to special assessments for the cost of public improvements and the collection of connection fees for the connection of property to certain city utilities. |
| SSB 1236 | A bill for an act relating to the exclusion of retirement income from the computation of the individual income tax including providing an exclusion for the federal civil service retirement system, and phasing in an exclusion of other retirement income, and including retroactive applicability provisions. |
| SSB 1225 | A bill for an act relating to the applicability of beverage container control provisions, handling fees, and acceptance of beverage containers, making penalties applicable, and providing effective date provisions. |
| SSB 1188 | A bill for an act relating to the imposition of the sales and use tax by modifying the definition of agricultural production. |
| SSB 1187 | A bill for an act excluding from the computation of net income for state individual income tax purposes the net capital gain from sales or exchanges of assets, and including retroactive applicability provisions. |
| SSB 1186 | 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. |
| SSB 1185 | A bill for an act exempting from the individual income tax wages of individuals received for providing services to persons with physical or mental impairments, and including applicability provisions. |
| SSB 1184 | A bill for an act relating to the procedure for disposal of city utilities by sale. (See SF 620.) |
| SSB 1166 | A bill for an act exempting from the state sales and use tax the purchase price of tangible personal property, specified digital products, or services paid for or reimbursed by Medicaid. |
| SSB 1158 | A bill for an act relating to the selling or furnishing of water by mobile home parks including creating an exemption to the water service excise tax, and by modifying qualifications for public water supply systems. |
| SSB 1157 | A bill for an act relating to sales tax exemptions on the sale of instructional materials at postsecondary institutions and on sales where profits are used by or donated to such institutions. |
| SSB 1150 | A bill for an act relating to the assessment of certain subdivided real property and including applicability provisions. (See SF 633.) |
| SSB 1114 | A bill for an act exempting from the sales tax certain items and services sold or furnished to nonprofit blood centers, including effective date and retroactive applicability provisions. (See SF 597.) |
| SSB 1113 | A bill for an act relating to propane inspection and regulation, imposing an assessment, and making appropriations. |
| SSB 1105 | A bill for an act requiring the licensure of small dollar installment loan businesses, and providing criminal and civil penalties. |
| SSB 1104 | A bill for an act relating to wagering taxes imposed on promotional play receipts. |
| SSB 1103 | A bill for an act relating to claiming the adoption tax credit for qualified adoption expenses paid or incurred during a tax year and including retroactive applicability provisions. |
| SSB 1102 | A bill for an act relating to the deduction of Iowa brewing ingredients from individual and corporate income taxes if used to make beer for sale, and including applicability provisions. |
| SSB 1098 | A bill for an act relating to the increased expensing allowance deduction by corporations, financial institutions, and partnerships and limited liability companies taxed as corporations, and including effective date and retroactive applicability provisions. (See SF 220.) |
| SSB 1059 | A bill for an act relating to surcharges added to criminal penalties, court funds, civil fees, misdemeanor and felony fines, and fines associated with scheduled violations. (See SF 225; SF 457.) |
| SSB 1041 | A bill for an act creating 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 retroactive and other applicability provisions. |
| SSB 1040 | A bill for an act relating to special certificates issued to aircraft manufacturers, transporters, and dealers, providing fees, making penalties applicable, and including effective date and applicability provisions. |
| SSB 1039 | A bill for an act concerning the apportionment of certain business income of an airline or a qualified air freight forwarder for purposes of Iowa corporate income tax, and including applicability provisions. |
| SJR 22 | A joint resolution proposing an amendment to the Constitution of the State of Iowa relating to restricting certain individual income tax changes. (Formerly SJR 16.) |
| HF 2620 | A bill for an act relating to flying our colors special registration plates.(Formerly HF 2079.) |
| HF 2575 | A bill for an act exempting from the computation of the individual and corporate state income taxes broadband grants received by communications service providers, and including effective date and retroactive applicability provisions. (Formerly HF 2023.) |
| HF 2573 | A bill for an act modifying the sales and use tax exemption for the sale of certain component parts attached to or services performed on aircraft. (Formerly HF 607, HSB 126.) |
| HF 771 | A bill for an act relating to the child and dependent care and early childhood development tax credits, and including applicability provisions. (Formerly HF 227.) |
| HF 749 | A bill for an act relating to snowmobile user permits and registration fees. (Formerly HF 603 and HSB 104.) |
| HF 744 | A bill for an act relating to licensing fees collected by the board of educational examiners and deposited in the general fund of the state, and including effective date provisions. (Formerly HF 633 and HF 256.) |
| HF 339 | A bill for an act relating to programs administered by the economic development authority, including tax credits for equity investments in qualifying businesses or innovation funds, tax incentives for eligible businesses in rural communities, and including effective date provisions. (Formerly HSB 84.) |
| HF 338 | A bill for an act relating to claiming the adoption tax credit for qualified adoption expenses paid or incurred during a tax year and including retroactive applicability provisions. (Formerly HSB 108.) |