Senate
Amendment
to
House
File
760
H-1316
Amend
House
File
760,
as
amended,
passed,
and
reprinted
by
1
the
House,
as
follows:
2
1.
By
striking
everything
after
the
enacting
clause
and
3
inserting:
4
<
Section
1.
Section
423A.5,
subsection
1,
Code
2019,
is
5
amended
to
read
as
follows:
6
1.
The
sales
price
from
the
renting
of
lodging
which
is
7
rented
by
the
same
person
to
a
tenant
as
defined
in
section
8
562A.6
or
562B.7
where
the
lodging
is
rented
by
the
same
tenant
9
for
a
period
of
more
than
thirty-one
consecutive
days.
10
Sec.
2.
Section
423A.5,
Code
2019,
is
amended
by
adding
the
11
following
new
subsections:
12
NEW
SUBSECTION
.
1A.
The
sales
price
from
the
renting
of
13
lodging
which
is
rented
by
the
same
person
for
the
period
14
beginning
after
ninety
consecutive
days
of
rental
by
such
15
person.
16
NEW
SUBSECTION
.
4.
a.
The
sales
price
of
lodging
furnished
17
to
the
guests
of
a
nonprofit
lodging
provider
and
the
purpose
18
of
renting
is
to
provide
a
place
for
the
friends
and
family
of
19
a
hospital
patient
during
a
time
of
medical
need
of
the
patient
20
and
the
length
of
stay
is
based
upon
the
needs
of
the
friends,
21
family,
or
patient.
22
b.
For
purposes
of
this
subsection,
“nonprofit
lodging
23
provider”
means
a
nonprofit
entity
which
is
exempt
from
federal
24
income
taxation
pursuant
to
section
501(c)(3)
of
the
Internal
25
Revenue
Code
that
maintains
an
established
facility
that
26
provides
lodging
to
friends
and
family
of
a
hospital
patient
27
during
a
time
of
medical
need
of
the
patient.
>
28
2.
Title
page,
lines
2
and
3,
by
striking
<
after
a
certain
29
number
of
consecutive
days
>
30
-1-
HF760.2494.S
(1)
88
jh
1/
1
#1.