Senate File 2383 S-5074 Amend Senate File 2383 as follows: 1 1. Page 10, after line 8 by inserting: 2 < NEW SUBSECTION . 6A. Subtract, to the extent included, 3 income from interest and earnings received from a burial trust 4 fund as defined in section 523A.102. > 5 2. By striking page 11, line 29, through page 12, line 20, 6 and inserting: 7 < 31. a. For a person who is disabled, or is fifty-five 8 years of age or older, or is the surviving spouse of an 9 individual or a survivor having an insurable interest in an 10 individual who would have qualified for the exemption under 11 this subsection for the tax year, subtract, to the extent 12 included, the total amount of a governmental or other pension 13 or retirement pay, including, but not limited to, defined 14 benefit or defined contribution plans, annuities, individual 15 retirement accounts, plans maintained or contributed to by an 16 employer, or maintained or contributed to by a self-employed 17 person as an employer, and deferred compensation plans or any 18 earnings attributable to the deferred compensation plans, up 19 to a maximum of six thousand dollars amount as specified in 20 paragraph “b” for a person, other than a husband or wife, who 21 files a separate state income tax return and up to a maximum 22 of twelve thousand dollars amount as specified in paragraph 23 “c” for a husband and wife who file a joint state income tax 24 return. However, a surviving spouse who is not disabled or 25 fifty-five years of age or older can only exclude the amount 26 of pension or retirement pay received as a result of the death 27 of the other spouse. A husband and wife filing separate state 28 income tax returns or separately on a combined state return 29 are allowed a combined maximum exclusion under this subsection 30 of up to twelve thousand dollars. The twelve thousand dollar 31 the maximum amount specified in paragraph “c” , which exclusion 32 shall be allocated to the husband or wife in the proportion 33 that each spouse’s respective pension and retirement pay 34 received bears to total combined pension and retirement pay 35 -1- SF2383.4221 (4) 87 mm/jh 1/ 11 #1. #2.

received. 1 b. (1) For tax years beginning on or after January 1, 2019, 2 but before January 1, 2022, the maximum exclusion amount equals 3 ten thousand dollars. 4 (2) For tax years beginning on or after January 1, 2022, the 5 maximum exclusion amount equals twelve thousand dollars. 6 c. (1) For tax years beginning on or after January 1, 2019, 7 but before January 1, 2022, the maximum exclusion amount equals 8 twenty thousand dollars. 9 (2) For tax years beginning on or after January 1, 2022, the 10 maximum exclusion amount equals twenty-four thousand dollars. > 11 3. Page 22, line 26, by striking < July 1, 2018 > and 12 inserting < January 1, 2019 > 13 4. Page 25, line 32, by striking < thirty-five > and inserting 14 < forty > 15 5. Page 32, line 18, by striking < 11 > and inserting < 15 > 16 6. Page 33, after line 22 by inserting: 17 < 12. The sections of this division of this Act amending 18 section 15.331A, subsection 1, section 15.331C, and section 19 15.335, subsection 8, apply to high quality jobs program 20 agreements entered into on or after July 1, 2018, and high 21 quality jobs program agreements entered into prior to July 22 1, 2018, shall be governed by section 15.331A, subsection 1, 23 section 15.331C, and section 15.335, subsection 8, Code 2018. 24 13. The repeal of the accelerated career education program 25 by the section of this division of this Act enacting section 26 260G.8, shall not constitute grounds for rescission or 27 modification of agreements entered into under chapter 260G 28 prior to July 1, 2025. Any agreement entered into under 29 chapter 260G prior to July 1, 2025, shall remain in effect 30 until it expires under its own terms, and shall be governed by 31 chapter 260G as that chapter existed immediately prior to July 32 1, 2025. 33 14. The repeal of the historic preservation tax credit 34 program by the section of this division of this Act enacting 35 -2- SF2383.4221 (4) 87 mm/jh 2/ 11 #3. #4. #5. #6.

section 404A.7, shall not constitute grounds for rescission 1 or modification of agreements entered into under chapter 404A 2 prior to July 1, 2025. Any agreement entered into under 3 chapter 404A prior to July 1, 2025, shall remain in effect 4 until it expires under its own terms, and shall be governed by 5 chapter 404A as that chapter existed immediately prior to July 6 1, 2025. 7 15. The repeal of the high quality jobs program by the 8 section of this division of this Act repealing sections 15.326, 9 15.327, 15.329, 15.330, 15.330A, 15.331A, 15.331C, 15.332, 10 15.333, 15.333A, 15.335, 15.335A, 15.335B, 15.335C, and 15.336, 11 shall not constitute grounds for rescission or modification of 12 agreements entered into under those sections prior to July 1, 13 2025. Any agreement entered into under those sections prior 14 to July 1, 2025, shall remain in effect until it expires under 15 its own terms, and shall be governed by those sections as they 16 existed immediately prior to July 1, 2025. > 17 7. Page 39, by striking lines 25 through 29 and inserting 18 < loan association, or a production credit association. > 19 8. By striking page 54, line 24, through page 55, line 1. 20 9. Page 55, lines 5 and 6, by striking < or specified digital 21 products > 22 10. Page 55, lines 13 and 14, by striking < property, 23 specified digital products, > and inserting < property > 24 11. Page 55, by striking lines 23 through 31. 25 12. By striking page 55, line 35, through page 56, line 1, 26 and inserting < in the business of selling tangible personal 27 property or taxable services at retail, or > 28 13. Page 56, by striking lines 11 and 12 and inserting < they 29 obtain tangible personal property or services sold by them 30 irrespective of whether or not > 31 14. By striking page 57, line 28, through page 58, line 18. 32 15. Page 58, line 24, by striking < property, specified 33 digital products, > and inserting < property > 34 16. Page 58, by striking line 28 and inserting < property or 35 -3- SF2383.4221 (4) 87 mm/jh 3/ 11 #7. #8. #9. #10. #11. #12. #13. #14. #15.

service. > 1 17. Page 58, line 33, by striking < or a specified digital 2 product > 3 18. Page 61, by striking lines 2 and 3 and inserting: 4 al. Pay television ; pet . > 5 19. Page 62, by striking lines 27 through 34. 6 20. Page 64, by striking lines 5 through 20. 7 21. Page 67, line 4, by striking < 1, 2, > and inserting < 2 > 8 22. Page 67, by striking lines 6 through 9. 9 23. Page 67, line 24, by striking < property, specified 10 digital products, > and inserting < property > 11 24. Page 68, by striking lines 24 through 28. 12 25. Page 68, lines 29 and 30, by striking < 20, 21, 22, 23, 13 26, 27, 28, and 31, > and inserting < 21, 22, and 31, > 14 26. Page 68, by striking lines 31 through 33. 15 27. Page 68, by striking line 35 and inserting < tangible 16 personal property > 17 28. Page 69, by striking lines 5 and 6 and inserting 18 < merchandise, tangible personal property or from services 19 furnished , to a nonprofit private > 20 29. Page 69, by striking lines 8 through 23. 21 30. Page 69, line 25, by striking < or specified digital 22 products > 23 31. Page 70, line 4, by striking < or specified digital 24 products > 25 32. By striking page 70, line 19, through page 71, line 13. 26 33. Page 72, by striking line 19 and inserting < property or 27 services which will be > 28 34. Page 72, by striking lines 22 and 23. 29 35. Page 72, line 28, by striking < specified digital 30 products, > 31 36. Page 72, lines 30 and 31, by striking < specified digital 32 products, > 33 37. Page 73, line 6, by striking < or specified digital 34 products, > 35 -4- SF2383.4221 (4) 87 mm/jh 4/ 11 #17. #18. #19. #20. #21. #22. #23. #24. #25. #26. #27. #28. #29. #30. #31. #32. #33. #34. #35. #36.

38. Page 73, line 11, by striking < subsections > and 1 inserting < subsection > 2 39. Page 73, by striking lines 12 through 32. 3 40. Page 73, line 33, by striking < 105. > and inserting 4 < 103. > 5 41. Page 74, line 9, by striking < or specified digital 6 products, > 7 42. Page 74, lines 17 and 18, by striking < or specified 8 digital products, > 9 43. By striking page 76, line 25, through page 78, line 14. 10 44. Page 78, line 15, by striking < paragraphs b and c, > and 11 inserting < paragraph b, > 12 45. Page 78, line 16, by striking < are > and inserting < is > 13 46. Page 78, by striking line 18 and inserting < other than 14 that enumerated in > 15 47. Page 78, by striking lines 27 through 31. 16 48. Page 79, lines 1 and 2, by striking < specified digital 17 products > and inserting < digital goods > 18 49. Page 81, by striking line 2 and inserting < or through 19 another digital good. > 20 50. Page 81, by striking lines 3 through 8 and inserting: 21 < (5) A marketplace provider shall be relieved of liability 22 under this paragraph “d” for failure to collect and remit sales 23 and use tax on an Iowa sale made or facilitated for a retailer 24 under the following circumstances: 25 (a) If the marketplace provider demonstrates to the 26 satisfaction of the department that the failure to collect and 27 remit the correct tax was due to incorrect or insufficient 28 information provided to the marketplace provider by the 29 retailer. This subparagraph division does not apply if a 30 marketplace provider and a retailer are affiliates. For Iowa 31 sales for which a marketplace provider is relieved of liability 32 under this subparagraph division, the retailer or purchaser are 33 solely liable for any amount of uncollected or unpaid tax. 34 (b) (i) Subject to the limitation in subparagraph 35 -5- SF2383.4221 (4) 87 mm/jh 5/ 11 #38. #39. #40. #41. #42. #43. #44. #45. #46. #47. #48. #49. #50.

subdivision (ii), if the marketplace provider demonstrates 1 to the satisfaction of the department that the Iowa sale was 2 made or facilitated for a retailer prior to January 1, 2026, 3 through a platform or other marketplace of the marketplace 4 provider, that the marketplace provider and the retailer are 5 not affiliates, and that the failure to collect sales and 6 use tax was not due to an error in sourcing the sale. To the 7 extent that a marketplace provider is relieved of liability 8 for collection of sales and use tax under this subparagraph 9 division, the retailer for whom the marketplace provider 10 has made or facilitated the Iowa sale is also relieved of 11 liability. The department may determine the manner in which 12 a marketplace provider or retailer shall claim the liability 13 relief provided in this subparagraph division. 14 (ii) The liability relief provided in subparagraph 15 subdivision (i) shall not exceed the following percentage 16 of the total sales and use tax due on Iowa sales made or 17 facilitated by a marketplace provider for retailers and sourced 18 to this state during a calendar year: 19 (A) For Iowa sales made or facilitated during the 2019 20 calendar year, ten percent. 21 (B) For Iowa sales made or facilitated during calendar years 22 2020 through 2024, five percent. 23 (C) For Iowa sales made or facilitated during the 2025 24 calendar year, three percent. > 25 51. Page 81, line 15, by striking < specified digital 26 products > and inserting < digital goods > 27 52. Page 81, line 19, by striking < specified digital 28 products > and inserting < digital goods > 29 53. Page 81, lines 25 and 26, by striking < specified digital 30 products > and inserting < digital goods > 31 54. Page 81, by striking lines 29 through 33 and inserting 32 < digital goods, or otherwise facilitates retail sales of 33 tangible personal property, services, or digital goods, 34 regardless of ownership or control of the tangible personal 35 -6- SF2383.4221 (4) 87 mm/jh 6/ 11 #51. #52. #53.

property, services, or digital goods that are the subject of 1 the retail sale. > 2 55. Page 82, line 8, by striking < specified digital 3 products > and inserting < digital goods > 4 56. Page 82, lines 11 and 12, by striking < specified digital 5 products > and inserting < digital goods > 6 57. Page 82, lines 16 and 17, by striking < specified digital 7 products > and inserting < digital goods > 8 58. Page 82, lines 19 and 20, by striking < specified digital 9 products > and inserting < digital goods > 10 59. Page 82, line 24, by striking < specified digital 11 products > and inserting < digital goods > 12 60. Page 82, by striking lines 26 through 29 and inserting 13 < tangible personal property, services, or digital goods, 14 regardless of ownership or control of the tangible personal 15 property, services, or digital goods that are the subject of 16 the retail sale. > 17 61. Page 82, line 33, by striking < specified digital 18 products > and inserting < digital goods > 19 62. Page 83, line 4, by striking < specified digital 20 products > and inserting < digital goods > 21 63. Page 83, after line 8 by inserting: 22 < e. (1) A referrer if Iowa sales result from referrals 23 from a platform of the referrer. A referrer is not required to 24 collect and remit sales and use tax pursuant to this paragraph 25 if the referrer does all of the following: 26 (a) The referrer posts a conspicuous notice on each platform 27 of the referrer that includes all of the following: 28 (i) A statement that sales or use tax is due on certain 29 purchases. 30 (ii) A statement that the retailer from whom the person is 31 purchasing on the platform may not collect and remit sales and 32 use tax on a purchase. 33 (iii) A statement that Iowa requires the purchaser to pay 34 sales or use tax and file sales or use tax returns if sales 35 -7- SF2383.4221 (4) 87 mm/jh 7/ 11 #55. #56. #57. #58. #59. #60. #61. #62. #63.

or use tax is not collected at the time of the sale by the 1 retailer. 2 (iv) Information informing the purchaser that the notice is 3 provided under the requirements of this subparagraph. 4 (v) Instructions for obtaining additional information from 5 the department regarding whether and how to remit sales and use 6 tax to the state of Iowa. 7 (b) The referrer provides a monthly notice to each retailer 8 to whom the referrer made a referral of a potential customer 9 located in Iowa during the previous calendar year, which 10 monthly notice shall contain all of the following: 11 (i) A statement that Iowa imposes a sales or use tax on Iowa 12 sales. 13 (ii) A statement that a retailer making Iowa sales must 14 collect and remit sales and use tax. 15 (iii) Instructions for obtaining additional information 16 from the department regarding the collection and remittance of 17 Iowa sales and use tax. 18 (c) The referrer provides the department with monthly 19 reports in an electronic format and in the manner prescribed 20 by the department, which monthly reports contain all of the 21 following: 22 (i) A list of retailers who received the referrer’s notice 23 under subparagraph division (b). 24 (ii) A list of retailers that collect and remit Iowa sales 25 and use tax and that list or advertise the retailer’s products 26 for sale on a platform of the referrer. 27 (iii) An affidavit signed under penalty of perjury from 28 an officer of the referrer affirming that the referrer made 29 reasonable efforts to comply with the applicable sales and use 30 tax notice and reporting requirements of this subparagraph. 31 (2) For purposes of this paragraph: 32 (a) “Platform” means an electronic or physical medium, 33 including but not limited to an internet site or catalog, 34 operated by a referrer. 35 -8- SF2383.4221 (4) 87 mm/jh 8/ 11

(b) “Referral” means the transfer through telephone, 1 internet link, or other means by a referrer of a potential 2 customer to a retailer who advertises or lists products for 3 sale on a platform of the referrer. 4 (c) (i) “Referrer” means a person who does all of the 5 following: 6 (A) Contracts or otherwise agrees with a retailer to list 7 or advertise for sale a product of the retailer on a platform, 8 provided such listing or advertisement identifies whether or 9 not the retailer collects sales and use tax. 10 (B) Receives a commission, fee, or other consideration from 11 the retailer for the listing or advertisement. 12 (C) Provides referrals to a retailer or an affiliate of the 13 retailer. 14 (D) Does not collect money or other consideration from the 15 customer for the transaction. 16 (ii) “Referrer” does not include a person primarily engaged 17 in the business of printing or publishing a newspaper. > 18 64. Page 83, line 9, by striking < e. > and inserting < f. > 19 65. Page 84, line 2, by striking < “e” > and inserting < “f” > 20 66. Page 84, line 5, by striking < f. > and inserting < g. > 21 67. Page 84, line 9, by striking < g. > and inserting < h. > 22 68. Page 84, line 29, by striking < h. > and inserting < i. > 23 69. Page 84, by striking lines 34 and 35 and inserting: 24 < All sales of products tangible personal property or 25 services , except those sales enumerated > 26 70. Page 85, by striking line 4 and inserting < tangible 27 personal property, digital goods, > 28 71. Page 85, lines 24 and 25, by striking < specified digital 29 good product > and inserting < digital good > 30 72. By striking page 85, line 30, through page 86, line 11. 31 73. Page 86, lines 15 and 16, by striking < or specified 32 digital products > 33 74. Page 86, line 21, by striking < or specified digital 34 products > 35 -9- SF2383.4221 (4) 87 mm/jh 9/ 11 #64. #65. #66. #67. #68. #69. #70. #71. #72. #73.

75. By striking page 86, line 26, through page 87, line 9. 1 76. Page 87, by striking lines 20 and 21 and inserting 2 < prices including goods, wares, tangible personal property and 3 services converted to > 4 77. Page 87, by striking line 34 and inserting < personal 5 property or taxable > 6 78. Page 88, by striking lines 7 through 22. 7 79. Page 88, by striking line 28 and inserting < tangible 8 personal property > 9 80. Page 88, by striking line 32 and inserting < property or 10 services offered for > 11 81. Page 90, by striking lines 2 and 3 and inserting: 12 < Any person who uses any tangible personal property or 13 services enumerated in section > 14 82. By striking page 90, line 15, through page 94, line 16. 15 83. Page 97, by striking lines 1 and 2 and inserting < 423.1, 16 subsection 57A, are > 17 84. Page 97, by striking lines 7 through 15. 18 85. Page 97, by striking lines 26 through 29. 19 86. Page 98, by striking lines 10 and 11 and inserting 20 < subsection 55A. > 21 87. Page 106, after line 14 by inserting: 22 < DIVISION ___ 23 MISCELLANEOUS TAX PROVISIONS 24 Sec. ___. NEW SECTION . 421.71 Class actions —— implied 25 right of action —— private cause of action immunity. 26 1. Class actions prohibited. No class action may be brought 27 against the department, a taxpayer, or a person required to 28 collect any tax imposed under this title, in any court, agency, 29 or other adjudicative body, or in any other forum, based on 30 any act or omission arising from or related to any provision 31 of this title. 32 2. No implied right of action. Nothing in this Title shall 33 be construed as creating or providing an implied private right 34 of action or any private common law claim against any taxpayer, 35 -10- SF2383.4221 (4) 87 mm/jh 10/ 11 #75. #76. #77. #78. #79. #80. #81. #82. #83. #84. #85. #86. #87.

or against any person required to collect any tax imposed under 1 this Title, in any court, agency, or other adjudicative body, 2 or in any other forum. This subsection shall not apply to or 3 otherwise limit any claim, action, mandate, power, remedy, or 4 discretion of the department, or an agent or designee of the 5 department. 6 3. Private cause of action immunity for overpayment of 7 certain taxes. 8 a. A taxpayer, or any person required to collect taxes 9 imposed under chapters 423, 423A, 423B, 423C, and 423D, and 10 chapter 423G, as enacted in 2018 Iowa Acts, Senate File 512, 11 shall be immune from any private cause of action arising from 12 or related to the overpayment of taxes imposed under chapters 13 423, 423A, 423B, 423C, and 423D, and chapter 423G, as enacted 14 in 2018 Iowa Acts, Senate File 512, that are collected and 15 remitted to the department. 16 b. Nothing in this subsection shall apply to or otherwise 17 limit any of the following: 18 (1) Any claim, action, mandate, power, remedy, or 19 discretion of the department, or an agent or designee of the 20 department. 21 (2) A taxpayer’s right to seek a refund from the department 22 related to taxes imposed under chapters 423, 423A, 423B, 23 423C, and 423D, and chapter 423G, as enacted in 2018 Iowa 24 Acts, Senate File 512, that are collected from or paid by the 25 taxpayer. 26 Sec. ___. EFFECTIVE DATE. This division of this Act, being 27 deemed of immediate importance, takes effect upon enactment. > 28 88. Title page, line 7, by striking < trust, > and inserting 29 < trust, providing for other properly related matters, > 30 89. By renumbering as necessary. 31 ______________________________ RANDY FEENSTRA -11- SF2383.4221 (4) 87 mm/jh 11/ 11 #88. #89.