House Amendment 2081 PAG LIN 1 1 Amend Senate File 590, as passed by the Senate, as 1 2 follows: 1 3 #1. Page 1, by inserting after line 8 the 1 4 following: 1 5 <Sec. . Section 423.3, Code 2007, is amended by 1 6 adding the following new subsection: 1 7 NEW SUBSECTION. 92. a. The sales price from the 1 8 sale of any of the following: 1 9 (1) Medical equipment and supplies, home 1 10 respiratory equipment and accessories, hospital beds 1 11 and accessories, ambulatory aids, manual and powered 1 12 wheelchairs, stairway lifts, braille writers, 1 13 electronic braille equipment, scooters, reading 1 14 machines, electronic print enlargers and magnifiers, 1 15 and electronic alternative and augmentative 1 16 communication devices to or on behalf of individuals 1 17 with disabilities to enable the disabled person to 1 18 function more independently. 1 19 (2) Items used solely to modify a motor vehicle to 1 20 permit its use by an individual with a disability in 1 21 order to enable the disabled person to function more 1 22 independently. 1 23 b. For purposes of this subsection, "disability" 1 24 means, with respect to an individual, a physical or 1 25 mental impairment that substantially limits one or 1 26 more of the major life activities of the individual, a 1 27 record of physical or mental impairment that 1 28 substantially limits one or more of the major life 1 29 activities of the individual, or being regarded as an 1 30 individual with a physical or mental impairment that 1 31 substantially limits one or more of the major life 1 32 activities of the individual.> 1 33 #2. Title page, line 1, by inserting after the 1 34 words <relating to> the following: <a sales tax 1 35 exemption for certain medical assistive devices used 1 36 by persons with mental or physical impairments and 1 37 to>. 1 38 1 39 1 40 1 41 ALONS of Sioux 1 42 SF 590.504 82 1 43 mg/je/10050 1 44 1 45 1 46 1 47 1 48 1 49 1 50 -1-