Bills in Committee

Ways and Means (S)

Bills under consideration and review by committee.

Bill Bill Title
SF 2326 A bill for an act relating to the solar energy system tax credit, and including effective date and applicability provisions.
SF 2319 A bill for an act prohibiting the use of automated or remote systems for traffic law enforcement, including prohibiting the sharing of related information and requiring the removal of existing systems, and including effective date provisions.(Formerly SSB 3012.)
SF 2318 A bill for an act relating to the solar energy system tax credit available against the individual or corporate income tax, the franchise tax, and the moneys and credits tax, and including effective date and retroactive applicability provisions.
SF 2314 A bill for an act increasing the amount of cash reserves mental health and disability services regions may have before affecting quarterly payment amounts and incentive fund eligibility.(Formerly SSB 3116.)
SF 2281 A bill for an act relating to the authority of a county treasurer to postpone or cancel an annual tax sale.(Formerly SSB 3121.)
SF 2280 A bill for an act relating to certain deadlines relating to the informal review and protest of property assessments in counties declared to be a disaster area.(Formerly SSB 3120.)
SF 2261 A bill for an act relating to motor vehicle registration fees for disabled veterans.(Formerly SSB 3036.)
SF 2230 A bill for an act providing for programs and regulations administered and enforced by the department of agriculture and land stewardship, providing fees, providing penalties, and making penalties applicable.(Formerly SSB 3095.)
SF 2167 A bill for an act relating to commercial and industrial property tax replacement payments and including effective date provisions.
SF 2157 A bill for an act relating to medical cannabidiol by providing deductions from the individual and corporate income taxes for expenses incurred by medical cannabidiol manufacturers and dispensaries, and exempting the sale of medical cannabidiol products from the sales and use tax, and including retroactive applicability provisions.
SF 2108 A bill for an act providing a nursing home visitation shelter tax credit available against the individual and corporate income taxes, and including effective date and applicability provisions.
SF 2105 A bill for an act excluding from the computation of net income for purposes of the individual income tax the unreimbursed cost of prescribed drugs or insulin of certain taxpayers at least sixty-five years of age, and including applicability provisions.
SF 2104 A bill for an act relating to the earned income tax credit available against the individual income tax and including retroactive applicability provisions.
SF 2089 A bill for an act modifying provisions relating to the additional property tax credit for elderly persons and including applicability provisions.
SF 2059 A bill for an act exempting homestead property owned by certain elderly persons from specified school property tax levies and including applicability provisions.
SF 2058 A bill for an act establishing a surviving spouse property tax deferral program for certain persons who have attained the age of sixty-five, applying income limitations, providing a penalty, making appropriations, and including applicability provisions.
SF 618 A bill for an act relating to investment tax credits and innovation fund tax credits, and including effective date and applicability provisions.(Formerly SSB 1196.)
SF 617 A bill for an act concerning unemployment insurance and including effective date and applicability provisions.(Formerly SSB 1273.)
SF 616 A bill for an act relating to noncompliance with rules adopted by a county sanitarian regarding septic tank pumping.(Formerly SSB 1274.)
SF 609 A bill for an act relating to the administration and implementation of state taxation matters and credits, including economic development and energy tax incentives and programs, and future tax contingencies, making appropriations, and including effective date provisions.(Formerly SSB 1269.)
SF 604 A bill for an act modifying the sales tax holiday to include emergency preparedness supplies.(Formerly SSB 1240.)
SF 603 A bill for an act exempting from the individual income tax all pay received from the federal government for certain military service in support of the national guard and including retroactive applicability provisions.(Formerly SSB 1248.)
SF 602 A bill for an act providing for a one-time waiver or refund of certain license or permit fees collected by the alcoholic beverages division of the department of commerce, providing for related procedures, and including effective date provisions.(Formerly SF 542, SF 411.)
SF 601 A bill for an act exempting from the state sales tax and use tax the purchase price of tangible personal property sold and services furnished to a nonprofit food bank.(Formerly SSB 1254.)
SF 593 A bill for an act relating to the assessment of fees when a public defender or designee requests copies of certain documents.(Formerly SF 560, SF 51.)
SF 591 A bill for an act authorizing the abatement of property taxes owed on the homestead of a disabled veteran and including effective date and applicability provisions.(Formerly SF 263.)
SF 588 A bill for an act modifying the additional township annual property tax levy rate and including applicability provisions.
SF 549 A bill for an act relating to renewable fuel used to power motor vehicles, including by providing for standards and restrictions, infrastructure, tax credits, and requirements for state agencies operating motor vehicles powered by renewable fuel, making appropriations, providing penalties, making penalties applicable, and including effective date provisions.(Formerly SF 481, SSB 1179.)
SF 502 A bill for an act providing a nursing home visitation shelter tax credit available against the individual and corporate income taxes, and including effective date and applicability provisions.
SF 490 A bill for an act creating a new resident tax credit available against the individual income tax, and including applicability provisions.(Formerly SSB 1033.)
SF 486 A bill for an act establishing a central filing system relating to security interests in farm products, providing fees, and including contingent implementation and effective date provisions.(Formerly SSB 1151.)
SF 470 A bill for an act relating to the redemption of and payment of refund value on beverage containers, making appropriations, providing penalties, and including effective date provisions.(Formerly SF 368.)
SF 456 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 retroactive applicability provisions.(Formerly SSB 1049.)
SF 447 A bill for an act relating to the individual income tax credits for fire fighters, emergency medical services personnel members, and reserve peace officers by increasing the amounts of the credits, and including retroactive applicability provisions.
SF 441 A bill for an act relating to the use of fees collected by a county recorder or governing board of the county land record information system for processing and recording instruments.(Formerly SSB 1141.)
SF 437 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 retroactive applicability provisions.
SF 434 A bill for an act creating a private instruction organization tax credit available against the individual and corporate income taxes, and including effective date and retroactive applicability provisions.
SF 433 A bill for an act relating to the Iowa educational savings plan trust by excluding from the computation of net income for the individual income tax withdrawals for the payment of qualified education expenses for private instruction, and including retroactive applicability provisions.
SF 432 A bill for an act providing a deduction from the individual income tax for the amount of interest paid on a qualified education loan and including retroactive applicability provisions.
SF 431 A bill for an act establishing an education savings grant program for certain pupils attending a nonpublic school or receiving competent private instruction, establishing an education savings grant fund, providing an income tax exemption, making appropriations, providing penalties, and including applicability provisions.
SF 373 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 retroactive applicability provisions.
SF 360 A bill for an act relating to the beginning farmer tax credit program, by modifying participation and lease agreement requirements and tax credit amounts, and including effective date provisions.(Formerly SSB 1144.)
SF 352 A bill for an act relating to the property tax exemption for forest reservations and fruit-tree reservations and including effective date, applicability, and retroactive applicability provisions.(Formerly SF 112.)
SF 351 A bill for an act establishing a surviving spouse property tax deferral program for certain persons who have attained the age of sixty-five, applying income limitations, providing a penalty, making appropriations, and including applicability provisions.
SF 347 A bill for an act relating to matters under the purview of the utilities division of the department of commerce.(Formerly SSB 1128.)
SF 346 A bill for an act relating to various matters under the purview of the insurance division of the department of commerce, providing fees, making an appropriation, and resolving inconsistencies.(Formerly SSB 1130.)
SF 306 A bill for an act exempting from the state sales tax and use tax the purchase price of tangible personal property or specified digital products sold and services furnished to a nonprofit food bank.
SF 297 A bill for an act excluding from the state corporate income tax certain income of public utilities furnishing water to the public, or furnishing sanitary sewage or storm water drainage disposal to the public, and including effective date and applicability provisions.
SF 295 A bill for an act relating to affordable housing, disaster housing assistance, and redevelopment tax credits by creating an Iowa housing tax credit program, modifying distribution of real estate transfer taxes, modifying workforce housing tax incentives, including a downtown loan guarantee program, creating a disaster housing recovery assistance program and an eviction prevention program, providing for a fee, and including effective date and applicability provisions.(Formerly SSB 1142.)
SF 291 A bill for an act relating to the beginning farmer tax credit program, by modifying participation and lease agreement requirements and tax credit amounts, and including effective date provisions.
SF 290 A bill for an act relating to the exclusion of certain unemployment compensation from the individual income tax, and including effective date and retroactive applicability provisions.
SF 267 A bill for an act relating to determinations of actual value of certain agricultural property based on productivity and net earning capacity.
SF 264 A bill for an act exempting dance school and dance studio services from the sales and use tax.
SF 258 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 117.)
SF 244 A bill for an act relating to the calculation of certain court costs in probate matters, and including effective date and applicability provisions.(Formerly SSB 1011.)
SF 219 A bill for an act relating to the maximum amount of property taxes due or rent constituting property taxes paid that may be considered in calculating the elderly and disabled property tax credit or rent reimbursement and including applicability provisions.
SF 215 A bill for an act relating to the solar energy system tax credit available against the individual and corporate income tax, the franchise tax, the moneys and credits tax, and including effective date and retroactive applicability provisions.
SF 214 A bill for an act relating to the exclusion of certain unemployment compensation from the individual income tax, and including effective date and retroactive applicability provisions.
SF 213 A bill for an act exempting the sale of feminine hygiene products and diapers from the sales tax.
SF 196 A bill for an act relating to state deductibility of federal paycheck protection program loan forgiveness.
SF 195 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 169 A bill for an act relating to promotional play receipts, gambling games, and sports wagering.(Formerly SSB 1027.)
SF 162 A bill for an act relating to protests of assessments for commercial and industrial property filed with the local board of review and including applicability provisions.
SF 150 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.
SF 149 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 124 A bill for an act exempting homestead property owned by certain elderly persons from specified school property tax levies and including applicability provisions.
SF 123 A bill for an act providing businesses with income, franchise, moneys and credits, and gross premiums tax credits for providing child care benefits to employees of the business, and including applicability date provisions.
SF 122 A bill for an act relating to the construction of child care facilities by providing developers with sales and use tax refunds and income, franchise, moneys and credits, and gross premiums tax credits, providing for a fee, and including applicability provisions.
SF 121 A bill for an act excluding from the computation of net income for purposes of the individual income tax the unreimbursed cost of prescribed drugs or insulin of certain taxpayers at least sixty-five years of age, and including applicability provisions.
SF 120 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 119 A bill for an act relating to the child and dependent care and early childhood development tax credits, and including applicability provisions.
SF 118 A bill for an act exempting from the individual income tax the value of charity medical care provided by a physician to certain patients in this state and including applicability provisions.
SF 110 A bill for an act relating to the repeal of the state inheritance tax and the state qualified use inheritance tax.(Formerly SSB 1026.)
SF 109 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.
SF 96 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 95 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 87 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 50 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 49 A bill for an act relating to the tuition and textbook tax credit available against the individual income tax, and including retroactive applicability provisions.
SF 37 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 36 A bill for an act exempting the sale of period products and diapers from the sales tax.
SF 27 A bill for an act limiting the amount of research activities tax credit that is refundable and including retroactive applicability provisions.
SF 17 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 16 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 15 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 14 A bill for an act exempting from the sales tax and the use 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 12 A bill for an act relating to approval procedures for claims for the military service property tax exemption and including applicability provisions.
SSB 3161 A bill for an act relating to the sales tax imposed on amusement devices.
SSB 3160 A bill for an act relating to motor vehicle registration fees for disabled veterans.
SSB 3159 A bill for an act exempting certain leases or rentals between affiliates from the sales and use tax and from the fee for new vehicle registration, and including effective date and retroactive applicability provisions.
SSB 3157 A bill for an act relating to state and local revenue and finances by modifying sales and use taxes, the charitable conservation contribution tax credit available against individual and corporate income taxes, the automobile rental excise tax, the water service tax, and local option taxes, crediting moneys to the natural resources and outdoor recreation trust fund, making appropriations, and including effective date and applicability provisions.
SSB 3156 A bill for an act exempting the storage of household goods and mini-storage from the sales tax on services.
SSB 3044 A bill for an act relating to state revenue and finance by modifying individual and corporate income taxes, and including effective date and applicability provisions.
SSB 1255 A bill for an act relating to the property tax exemption for fairgrounds and including effective date and retroactive applicability provisions.
SSB 1247 A bill for an act relating to pandemic relief by excluding certain COVID-19 related grants from the individual and corporate income taxes, and including effective date and retroactive applicability provisions.
SSB 1198 A bill for an act relating to pandemic relief by excluding certain COVID-19 related grants from the individual and corporate income taxes and allowing certain deductions relating to the paycheck protection program loan forgiveness, and including effective date and retroactive applicability provisions.
SSB 1197 A bill for an act relating to matters under the purview of the economic development authority, including tax credit programs, incentives for manufacturers to invest in smart technologies, an energy infrastructure revolving loan program, and making appropriations, and including applicability provisions.
SSB 1145 A bill for an act relating to state taxation by authorizing future tax contingencies, excluding certain grants from the computation of net income for the individual or corporate income tax, providing for tax credits and deductions, and including effective date and retroactive applicability provisions.
SSB 1026 A bill for an act relating to the repeal of the state inheritance tax and the state qualified use inheritance tax.(See SF 110.)
SJR 5 A joint resolution proposing an amendment to the Constitution of the State of Iowa relating to restricting certain individual income tax changes.
HF 2582 A bill for an act creating a state sales tax rebate to the owner or operator of a newly constructed baseball and softball park project. (Formerly HF 2397.)
HF 2576 A bill for an act relating to the practice of barbering and cosmetology arts and sciences, including fees, and providing transition provisions.(Formerly HSB 728.)
HF 2556 A bill for an act relating to the solar energy system tax credit, and including effective date and retroactive applicability provisions.(Formerly HF 2395.)
HF 2551 A bill for an act establishing an exemption for certain property classified as agricultural based on levee and drainage district assessments.(Formerly HF 2391.)
HF 2520 A bill for an act exempting from the state sales and use tax the purchase price of specified digital products, prewritten computer software, and related services sold to public utilities, and including effective date provisions.(Formerly HSB 615.)
HF 2359 A bill for an act relating to the authority of a county treasurer to postpone or cancel an annual tax sale.(Formerly HSB 664.)
HF 2357 A bill for an act relating to sessions of the local board of review and including effective date provisions.(Formerly HF 2189.)
HF 866 A bill for an act relating to landlords and tenants, including service animal requirements, rent late fees, forcible entry and detainer court records and property disposal, and peaceable possession, and including applicability provisions. (Formerly HF 843, HSB 253.)
HF 854 A bill for an act providing for delinquency fees for executive branch agencies for untimely rulemaking in certain circumstances and including effective date and retroactive applicability provisions. (Formerly HF 809, HSB 264.)
HF 853 A bill for an act relating to snowmobile user permits and registration fees.(Formerly HF 826, HSB 263.)
HF 842 A bill for an act relating to the assessment of fees when a public defender or designee requests copies of certain documents.(Formerly HF 545, HF 57.)
HF 774 A bill for an act relating to licensing sanctions for certain governmental debts by restricting use of social security numbers.(Formerly HF 46.)
HF 712 A bill for an act relating to the construction of child care facilities by providing developers with sales and use tax refunds and income, franchise, moneys and credits, and gross premiums tax credits, providing for a fee, and including applicability provisions.(Formerly HF 362, HF 2.)
HF 694 A bill for an act relating to the beginning farmer tax credit program, by modifying participation and lease agreement requirements and tax credit amounts, and including effective date provisions.(Formerly HF 484, HSB 167.)
HF 607 A bill for an act excluding from the state corporate income tax certain income of public utilities furnishing water to the public, or furnishing sanitary sewage or storm water drainage disposal to the public, and including effective date and applicability provisions.(Formerly HF 423.)
HF 419 A bill for an act allowing counties to collect a fee for the issuance and renewal of driver’s licenses and nonoperator’s identification cards to persons who reside outside the county. (Formerly HSB 40.)
HF 370 A bill for an act providing businesses with income, franchise, moneys and credits, and gross premiums tax credits for providing child care benefits to employees of the business, and including applicability date provisions.(Formerly HF 4.)