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