Study Bills

Ways and Means (H)

Study bills still in committee.

Bill Bill Title
HSB 658 A study bill relating to the administration of the tax and related laws by the department of revenue, including the renewable energy tax credit, appeal procedures for certain centrally assessed property, an extension of the utility replacement tax task force, a sales and use tax exemption for certain items used in performance of a construction contract with designated exempt entities, and including effective date and retroactive and other applicability provisions. 4-21-16 Subcommittee assigned, Windschitl, Jacoby, and Nunn. H.J. 723. 4-27-16 Passed subcommittee. (See Cmte. Bill HF 2468)
HSB 657 A study bill relating to the income tax checkoffs for the Iowa state fair foundation fund and the veterans trust fund and volunteer fire fighter preparedness fund, and including retroactive applicability provisions. 4-19-16 Subcommittee assigned, Maxwell, B. Moore, and Ruff. H.J. 685. 4-20-16 Passed subcommittee. (See Cmte. Bill HF 2467)
HSB 655 A study bill for modifying the state sales tax rebate to the owner or operator of a baseball and softball tournament facility and movie site. 3-30-16 Subcommittee assigned, Stanerson, Byrnes, and Steckman. H.J. 581. 4-5-16 Passed subcommittee. (See Cmte. Bill HF 2463)
HSB 654 A study bill relating to water quality by modifying the wastewater treatment financial assistance program, creating a water service excise tax and a related sales tax exemption, making appropriations, and including effective date provisions. 3-29-16 Subcommittee assigned, Cownie, Hein, Isenhart, Nunn, and Prichard. H.J. 569. 3-31-16 Passed subcommittee. (See Cmte. Bill HF 2451)
HSB 653 A study bill for establishing an environmental practices tax credit, and including applicability provisions. 3-23-16 Subcommittee assigned, Hein, Byrnes, and Isenhart. H.J. 549. 3-29-16 Passed subcommittee.
HSB 652 A study bill relating to the distribution of the wine gallonage tax and providing an appropriation. 3-23-16 Subcommittee assigned, Maxwell, L. Miller, and Ruff. H.J. 549.
HSB 651 A study bill for creating an exemption from the sales tax for certain items directly and primarily used in the production of electricity. 3-23-16 Subcommittee assigned, Stanerson, Cownie, and Kelley. H.J. 549. 3-29-16 Passed subcommittee. (See Cmte. Bill HF 2453)
HSB 650 A study bill relating to county levy authority for mental health and disability services funding. 3-23-16 Subcommittee assigned, L. Miller, Brown-Powers, and Forristall. H.J. 549. 4-13-16 Passed subcommittee. (See Cmte. Bill HF 2456)
HSB 649 A study bill for requiring the licensure of flexible credit lenders, and making civil penalties applicable. 3-23-16 Subcommittee assigned, Pettengill, McConkey, and Nunn. H.J. 549. 4-11-16 Passed subcommittee.
HSB 645 A study bill relating to the calculation of certain court costs in probate matters, and including applicability provisions. 3-21-16 Subcommittee assigned, Baltimore, Pettengill, and Prichard. H.J. 509. 3-23-16 Passed subcommittee. (See Cmte. Bill HF 2447)
HSB 644 A study bill relating to the approval and imposition of local option sales and services taxes. 3-21-16 Subcommittee assigned, Vander Linden, Gaskill, and Nunn. H.J. 509. 3-29-16 Passed subcommittee.
HSB 643 A study bill relating to disclosure and filing requirements for certain state credit unions. 3-15-16 Subcommittee assigned, Vander Linden, Baltimore, and Jacoby. H.J. 479.
HSB 642 A study bill relating to state taxation by temporarily updating the Code references to the Internal Revenue Code, decoupling from certain federal bonus depreciation provisions, rescinding certain administrative rules and rule amendments and modifying the sales tax exemptions related to the purchase of items used in manufacturing and other activities, and including effective date and retroactive applicability provisions. (See Cmte. Bill HF 2433)
HSB 641 A study bill for excluding certain promotional play receipts from the definition of adjusted gross receipts for purposes of the wagering tax on gambling games. 3-2-16 Subcommittee assigned, Windschitl, Finkenauer, and Vander Linden. H.J. 401. 3-23-16 Passed subcommittee. (See Cmte. Bill HF 2445)
HSB 639 A study bill relating to Iowa's urban renewal law by modifying requirements for the annual report prepared by the legislative services agency, establishing restrictions on the use of divided revenues, modifying the conditions for establishing certain urban renewal areas, imposing duration limits on certain urban renewal areas, and including effective date provisions. 2-24-16 Subcommittee assigned, Vander Linden, Brown-Powers, and Nunn. H.J. 330. 3-2-16 Passed subcommittee. (See Cmte. Bill HF 2435)
HSB 617 A study bill for establishing the facilitating business rapid response to state-declared disasters Act, and including effective date provisions. 2-22-16 Subcommittee assigned, Byrnes, McConkey, and B. Moore. H.J. 288. 2-24-16 Passed subcommittee. (See Cmte. Bill HF 2440)
HSB 548 A study bill relating to education funding by extending the period of time for collecting sales tax for deposit in the secure an advanced vision for education fund, modifying allocations of state sales and use tax revenue collections, specifying uses for certain funding received from the secure an advanced vision for education fund, creating a district levy reduction fund, and making appropriations. 1-27-16 Subcommittee assigned, Windschitl, Brown-Powers, Forristall, Isenhart, and Vander Linden. H.J. 140.
HSB 535 A study bill for 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. 1-20-16 Subcommittee assigned, Nunn, Pettengill, and Prichard. H.J. 100. 1-25-16 Passed subcommittee. (See Cmte. Bill HF 2092)
HSB 256 A study bill relating to state taxes and revenue by creating an alternative base income tax, modifying the state sales and use tax rates and the distribution of revenues from the natural resources and outdoor recreation trust fund, and including effective date and applicability provisions.
HSB 251 A study bill for providing for an environmental practices agreement and related tax credit, and including effective date and retroactive and other applicability provisions. 4-28-15 Subcommittee assigned, Hein, Grassley, and Kearns. H.J. 928. 5-4-15 Passed subcommittee.
HSB 250 A study bill relating to the approval and imposition of local option sales and services taxes. 4-28-15 Subcommittee assigned, Vander Linden, Gaskill, and Hagenow. H.J. 928.
HSB 245 A study bill for requiring a public hearing prior to increasing the rate of a franchise fee imposed by a city. 4-21-15 Subcommittee assigned, Vander Linden, Grassley, and Jacoby. H.J. 897. 4-22-15 Passed subcommittee. (See Cmte. Bill HF 660)
HSB 244 A study bill for creating a cellulosic ethanol production tax credit available against the individual and corporate income tax and including effective date and retroactive and other applicability provisions. 4-21-15 Subcommittee assigned, Windschitl, Isenhart, and Sands. H.J. 897.
HSB 243 A study bill for modifying provisions applicable to the renewable energy tax credit. 4-21-15 Subcommittee assigned, Forristall, Kelley, and Maxwell. H.J. 897.
HSB 242 A study bill for increasing the cumulative value of solar energy tax credits which may be claimed annually, and including effective date and retroactive applicability provisions. 4-21-15 Subcommittee assigned, Forristall, Kelley, and Maxwell. H.J. 897. 5-4-15 Passed subcommittee.
HSB 241 A study bill for increasing the annual aggregate tax credit authorization limit for the endow Iowa tax credit and including effective date provisions. 4-21-15 Subcommittee assigned, Cownie, Hagenow, and Isenhart. H.J. 897. 4-22-15 Subcommittee reassigned, Cownie, Finkenauer, and Hagenow. H.J. 915.
HSB 240 A study bill relating to school district funding by establishing a district cost per pupil equity budget adjustment, modifying limitations on the cash reserve levy, and including effective date provisions. 4-21-15 Subcommittee assigned, Forristall, Gaskill, and Nunn. H.J. 897.
HSB 239 A study bill for modifying the rebate of state sales tax to the owner or operator of a baseball and softball tournament facility and movie site. 4-21-15 Subcommittee assigned, Byrnes, Finkenauer, and Hein. H.J. 897. 4-22-15 Passed subcommittee.
HSB 235 A study bill for modifying provisions applicable to the renewable energy tax credit, and including effective date and retroactive applicability provisions. 3-31-15 Subcommittee assigned, Hagenow, Finkenauer, and Nunn. H.J. 734. 4-8-15 Passed subcommittee. (See Cmte. Bill HF 644)
HSB 234 A study bill for 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. 3-31-15 Subcommittee assigned, Windschitl, Hein, and Kelley. H.J. 734. 4-1-15 Passed subcommittee. (See Cmte. Bill HF 631)
HSB 233 A study bill concerning alcoholic beverage control, including micro-distillery production and sales and dramshop liability insurance requirements, and establishing fees. 3-31-15 Subcommittee assigned, Vander Linden, McConkey, and L. Miller. H.J. 733.
HSB 232 A study bill relating to a tax credit for investments through rural business growth funds for small rural businesses, providing for a fee, and including applicability provisions. 3-31-15 Subcommittee assigned, Grassley, Byrnes, and Ruff. H.J. 733.
HSB 231 A study bill 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. 3-31-15 Subcommittee assigned, Cownie, Byrnes, and Steckman. H.J. 733. 4-8-15 Passed subcommittee.
HSB 229 A study bill relating to the state sales tax by exempting 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. 3-25-15 Subcommittee assigned, Hagenow, Kearns, and Nunn. H.J. 707. 4-8-15 Passed subcommittee.
HSB 228 A study bill for providing an exemption from the computation of net income for the individual income tax of net capital gain from the sale or exchange of qualified capital stock and including effective date and retroactive applicability provisions. 3-25-15 Subcommittee assigned, Hagenow, Cownie, and Kearns. H.J. 707. 4-1-15 Passed subcommittee.
HSB 227 A study bill relating to the taxation of pipeline company property by modifying eligibility criteria for the business property tax credit, modifying property assessment limitations, and including applicability provisions. 3-25-15 Subcommittee assigned, Maxwell, Byrnes, and Isenhart. H.J. 706.
HSB 226 A study bill relating to state taxation by amending the sales and use tax and excise tax imposed on certain machinery, equipment, attachments, and replacement parts used in construction. 3-25-15 Subcommittee assigned, Maxwell, Hein, and Prichard. H.J. 706.
HSB 225 A study bill relating to Iowa's urban renewal law by modifying requirements for the annual report prepared by the legislative services agency, establishing restrictions on the use of divided revenues, modifying the methodology for calculating the amount of divided revenues, and including effective date provisions. 3-25-15 Subcommittee assigned, Sands, Byrnes, and Isenhart. H.J. 706. 4-1-15 Passed subcommittee. (See Cmte. Bill HF 628)
HSB 224 A study bill for exempting from the individual income tax the wages of individuals who provide services to disabled individuals and including effective date and applicability provisions. 3-25-15 Subcommittee assigned, L. Miller, Brown-Powers, and Forristall. H.J. 706.
HSB 219 A study bill relating to air quality, by providing for the establishment, assessment, and collection of fees, establishing a fund, and making appropriations. 3-16-15 Subcommittee assigned, Hein, Grassley, and Isenhart. H.J. 584. 3-25-15 Passed subcommittee. (See Cmte. Bill HF 640)
HSB 216 A study bill relating to an electric or natural gas vehicle facility tax credit and including effective date and retroactive applicability provisions. 3-16-15 Subcommittee assigned, Moore, Byrnes, and Kelley. H.J. 584. 3-24-15 Passed subcommittee.
HSB 215 A study bill relating to the individual income tax by providing an alternative base income tax and related alternative cumulative income surtax imposed at the election of the taxpayer and including effective date and retroactive applicability provisions. 3-11-15 Subcommittee assigned, Vander Linden, Gaskill, Hagenow, Isenhart, and Nunn. H.J. 549. 3-17-15 Passed subcommittee. (See Cmte. Bill HF 604)
HSB 213 A study bill concerning the apportionment of certain gross receipts of a broadcaster for purposes of Iowa income tax, and including effective date and applicability provisions. 3-4-15 Subcommittee assigned, Nunn, Finkenauer, and Hagenow. H.J. 467. 3-18-15 Passed subcommittee. (See Cmte. Bill HF 623)
HSB 212 A study bill for modifying provisions applicable to the renewable energy tax credit, and including effective date and retroactive applicability provisions. 3-4-15 Subcommittee assigned, Hagenow, Brown-Powers, and Nunn. H.J. 467. 4-7-15 Passed subcommittee. (See Cmte. Bill HF 645)
HSB 174 A study bill relating to the sales tax exemption for the purchase of certain items used in certain manufacturing, research and development, data processing or storage, or recycling activities. 2-25-15 Subcommittee assigned, Vander Linden, Nunn, and Steckman. H.J. 416. 3-4-15 Passed subcommittee.
HSB 161 A study bill relating to the possession, sale, transfer, purchase, and use of fireworks and providing penalties. 2-19-15 Subcommittee assigned, Windschitl, Baltimore, and Jacoby. H.J. 364. 3-24-15 Passed subcommittee. (See Cmte. Bill HF 614)
HSB 110 A study bill for excluding certain wagers from the definition of adjusted gross receipts for purposes of the wagering tax on gambling games, providing for a wagering tax credit, and including effective date provisions. 2-4-15 Subcommittee assigned, Windschitl, Kearns, and Vander Linden. H.J. 256. 2-25-15 Passed subcommittee. (See Cmte. Bill HF 636)
HSB 64 A study bill for exempting from the sales tax the sales price for the use of self-pay washers and dryers. 1-21-15 Subcommittee assigned, Byrnes, Jacoby, and Nunn. H.J. 135. 1-29-15 Passed subcommittee. (See Cmte. Bill HF 603)
HSB 63 A study bill relating to the Iowa educational savings plan trust by modifying the deduction of contributions from the individual income tax and including retroactive applicability provisions. 1-21-15 Subcommittee assigned, Nunn, Hagenow, and Ruff. H.J. 135. 1-27-15 Passed subcommittee. (See Cmte. Bill HF 124)