Study Bills

Ways and Means (S)

Study bills still in committee.

Bill Bill Title
SSB 3181 A bill for an act making certain sales and use tax exemptions relating to nuclear electric generation facilities, web search portal businesses, and data center businesses contingent upon making contributions to institutions of higher education governed by the state board of regents.
SSB 3129 A bill for an act providing for the beginning farmer tax credit program administered by the Iowa finance authority and department of revenue, providing for fees, and including effective date provisions.
SSB 3034 A bill for an act relating to state and local government taxes, budgets, and authority, by modifying provisions relating to the assessment and taxation of property, funding from the secure an advanced vision for education fund, the election of certain county officers, urban renewal areas and urban revitalization areas, establishing a rent reimbursement program, establishing a program for certain first-time homebuyers, establishing a local government shared-services grant fund, making appropriations, and including effective date, applicability, and retroactive applicability provisions.
SSB 3001 A bill for an act relating to state and local government taxes, fees, financial authority, and budgets, modifying divisions of revenue, modifying appropriations, and including effective date, applicability, and retroactive applicability provisions.
SSB 1239 A bill for an act relating to the elimination of the individual income tax and alternate income tax by creating the taxpayer relief trust fund and income tax elimination board and fund, and making appropriations.
SSB 1229 A bill for an act excluding interchange fees imposed upon certain taxes at points of sale.
SSB 1227 A bill for an act relating to local government property taxes, financial authority, and budgets, modifying appropriations, and including effective date, applicability, and retroactive applicability provisions.(See SF 651.)
SSB 1221 A joint resolution proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes.(See SJR 11.)
SSB 1215 A bill for an act relating to state banks’ purchase of certain federal tax credits.
SSB 1214 A bill for an act relating to economic development and housing by modifying provisions concerning economic development programs and modifying provisions concerning Iowa’s urban renewal law, and including applicability provisions.(See SF 652.)
SSB 1213 A bill for an act concerning quarterly reports on and payments of beer barrel and wine gallonage taxes, and including effective date provisions.(See SF 631.)
SSB 1212 A bill for an act relating to the regulation and taxation of tobacco products and heated tobacco products.
SSB 1211 A bill for an act modifying supplemental aid and modified supplemental amounts for certain school districts relating to open enrollment, and including effective date and applicability provisions.
SSB 1210 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.
SSB 1209 A bill for an act relating to the sales tax exemption for the purchase of central office equipment or transmission equipment used by certain entities primarily in the furnishing of telecommunications services on a commercial basis.(See SF 636.)
SSB 1208 A bill for an act relating to local government property taxes, financial authority, and budgets, modifying appropriations, and including effective date, applicability, and retroactive applicability provisions.
SSB 1205 A bill for an act relating to matters under the purview of the Iowa economic development authority, including tax credit limits, targeted jobs tax credits, and the major economic growth attraction program; creation of the business incentives for growth program, the seed investor tax credit program, the Iowa film production incentive program, the research and development tax credit program, and the sustainable aviation fuel production tax credit program; elimination of the high quality jobs program, the investments in qualifying businesses tax credit, employer child care tax credits, assistive device tax credits, endow Iowa tax credits, and research activities tax credits; and including effective date provisions and criminal penalties.(See SF 657.)
SSB 1157 A bill for an act concerning the regulation and support of leisure activities, including by providing for gambling games and sports wagering enforcement, license fees, tax rates, and the use of associated revenue, establishing the Iowa major events and tourism program and fund, modifying the sports tourism marketing and infrastructure program, making appropriations, and including effective date provisions.(See SF 613, SF 625.)
SSB 1156 A bill for an act relating to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, and inheritance taxes, changing tax expenditure reviews, and including effective date and retroactive applicability provisions.(See SF 614.)
SSB 1155 A bill for an act relating to the measurement of units sold for purposes of cigarette and tobacco regulation and taxation, and including effective date provisions.(See SF 604.)
SSB 1154 A bill for an act relating to electronic filing of sales and use tax returns, and including effective date provisions.(See SF 606.)
SSB 1153 A bill for an act relating to cigarette and tobacco product regulations including vapor products by requiring the electronic filing of returns and other related matters, and providing penalties.(See SF 612.)
SSB 1152 A bill for an act relating to state income tax withholdings on winnings from sports wagering, and including effective date provisions.(See SF 605.)
SSB 1131 A bill for an act regulating the marketing of grain, by providing for fees paid by grain dealers and warehouse operators into the grain depositors and sellers indemnity fund, and the payment of claims to reimburse sellers and depositors for losses covered by the fund, and including effective date provisions.(See SF 608.)