H.F. 2183 Section 1. Section 328.56, subsection 1, Code 2026, is 1 amended to read as follows: 2 1. A state aviation fund is created under the authority of 3 the department. The fund shall consist of moneys deposited in 4 the fund pursuant to sections 328.36 , 423.43, and 452A.82 and 5 other moneys appropriated to the fund. 6 Sec. 2. Section 423.43, subsection 1, paragraph a, Code 7 2026, is amended to read as follows: 8 a. Except as provided in subsections 2 , and 3 , and 4 , 9 all revenue arising under the operation of the use tax under 10 subchapter III shall be deposited into the general fund of the 11 state. 12 Sec. 3. Section 423.43, Code 2026, is amended by adding the 13 following new subsection: 14 NEW SUBSECTION . 4. All revenues attributable to the 15 imposition of the excise tax upon the purchase of aircraft 16 subject to taxation under section 423.5, subsection 1, 17 paragraph “a” , shall be credited to the state aviation fund 18 created in section 328.56. 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 credits excise taxes (use taxes) imposed upon the 23 sale of aircraft to the state aviation fund. Currently, the 24 use tax is imposed at a rate of 6 percent upon the sale of 25 aircraft subject to registration under Code section 328.20, 26 if the aircraft is purchased for use in this state. The bill 27 changes the deposit of the use taxes from the sale of such 28 aircraft from the general fund of the state to the state 29 aviation fund. Moneys in the state aviation fund are for use 30 by the department of transportation for airport engineering 31 studies, construction or improvements, and the windsock 32 program for public airports and marketing at commercial service 33 airports. 34 -1- LSB 6604HH (2) 91 jm/jh 1/ 1