House File 655 - Introduced HOUSE FILE BY JONES and SMITH Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act exempting from the sales and use taxes certain medical 2 assistive devices for use by persons with a mental or physical 3 impairment. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 2887YH 81 6 mg/gg/14 PAG LIN 1 1 Section 1. Section 423.3, Code 2005, is amended by adding 1 2 the following new subsection: 1 3 NEW SUBSECTION. 85. a. The sales price from the sale of 1 4 any of the following: 1 5 (1) Medical equipment and supplies, home respiratory 1 6 equipment and accessories, hospital beds and accessories, 1 7 ambulatory aids, manual and powered wheelchairs, stairway 1 8 lifts, braille writers, electronic braille equipment, 1 9 scooters, reading machines, electronic print enlargers and 1 10 magnifiers, and electronic alternative and augmentative 1 11 communication devices to or on behalf of individuals with 1 12 disabilities to enable the disabled person to function more 1 13 independently. 1 14 (2) Items used solely to modify a motor vehicle to permit 1 15 its use by an individual with a disability in order to enable 1 16 the disabled person to function more independently. 1 17 b. For purposes of this subsection, "disability" means the 1 18 same as defined in section 225C.46. 1 19 EXPLANATION 1 20 This bill exempts from the sales and use taxes certain 1 21 items that are purchased by or on behalf of a person with a 1 22 disability so that such person may live a more independent 1 23 life. These items include medical equipment, home respiratory 1 24 equipment and accessories, ambulatory aids, manual and powered 1 25 wheelchairs, stairway lifts, reading machines, scooters, and 1 26 items used solely to modify vehicles to permit their use by 1 27 disabled persons. 1 28 A person is considered disabled if that person has a mental 1 29 or physical impairment that substantially limits one or more 1 30 of the major life activities of the individual. 1 31 LSB 2887YH 81 1 32 mg:rj/gg/14