House File 408 - Introduced HOUSE FILE 408 BY BROWN-POWERS and TUREK A BILL FOR An Act exempting from the state sales and use tax the sales 1 price of adaptive driving equipment sold or adaptive driving 2 equipment services furnished for installation in a motor 3 vehicle primarily used by a veteran. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 1770YH (5) 90 jm/jh

H.F. 408 Section 1. Section 423.3, Code 2023, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 110. a. The sales price of adaptive 3 driving equipment sold or of adaptive driving equipment 4 installation services furnished, if such equipment and services 5 are sold or furnished for installation in a motor vehicle 6 used primarily by a veteran unable to drive or be transported 7 without such equipment installed in the motor vehicle. 8 b. As used in this subsection: 9 (1) “Adaptive driving equipment” means platform wheelchair 10 lifts, under-vehicle lifts, power door openers, lowered floors, 11 raised roofs, raised doors, hand controls, left foot gas 12 pedals, reduced-effort and zero-effort steering and braking, 13 and digital driving systems. 14 (2) “Motor vehicle” means the same a defined in section 15 321.1. 16 (3) “Veteran” means the same as defined in section 35.1 17 or a member of the reserve forces of the United States or the 18 national guard as defined in section 29A.1. 19 EXPLANATION 20 The inclusion of this explanation does not constitute agreement with 21 the explanation’s substance by the members of the general assembly. 22 This bill exempts from the state sales and use tax the sales 23 price of adaptive driving equipment sold or adaptive driving 24 equipment services furnished for installation in a motor 25 vehicle primarily used by a veteran. 26 The bill defines “adaptive driving equipment” to mean 27 platform wheelchair lifts, under-vehicle lifts, power door 28 openers, lowered floors, raised roofs, raised doors, hand 29 controls, left foot gas pedals, reduced-effort and zero-effort 30 steering and braking, and digital driving systems. 31 The bill defines “veteran” to mean the same as defined in 32 Code section 35.1 or a member of the reserve forces of the 33 United States or the national guard as defined in Code section 34 29A.1. 35 -1- LSB 1770YH (5) 90 jm/jh 1/ 2

H.F. 408 Under the bill, adaptive driving equipment sold or adaptive 1 driving equipment installation services furnished are exempt 2 from the sales and use tax if such equipment is sold and 3 services furnished are sold or furnished for the installation 4 in a motor vehicle used primarily by a veteran unable to drive 5 or be transported without such equipment installed in the motor 6 vehicle. 7 -2- LSB 1770YH (5) 90 jm/jh 2/ 2