H.F. 485 Section 1. Section 423.3, Code 2025, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 111. 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 used 6 primarily by a person unable to drive or be transported without 7 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 EXPLANATION 17 The inclusion of this explanation does not constitute agreement with 18 the explanation’s substance by the members of the general assembly. 19 This bill exempts from the state sales and use tax the sales 20 price of adaptive driving equipment sold or adaptive driving 21 equipment services furnished for installation in a motor 22 vehicle. 23 The bill defines “adaptive driving equipment” to mean 24 platform wheelchair lifts, under-vehicle lifts, power door 25 openers, lowered floors, raised roofs, raised doors, hand 26 controls, left foot gas pedals, reduced-effort and zero-effort 27 steering and braking, and digital driving systems. 28 Under the bill, adaptive driving equipment sold or adaptive 29 driving equipment installation services furnished are exempt 30 from the sales and use tax if such equipment is sold and 31 services furnished are sold or furnished for the installation 32 in a motor vehicle used primarily by a person unable to drive 33 or be transported without such equipment installed in the motor 34 vehicle. 35 -1- LSB 2038YH (3) 91 jm/jh 1/ 1