House File 205 - EnrolledAn Actrelating to the distribution of certain barrel tax
revenues collected on beer.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
   Section 1.  Section 123.143, subsection 2, Code 2023, is
amended to read as follows:
   2.  Barrel tax revenues collected on beer manufactured in
this state from a class “A” beer permittee which owns and
operates a native brewery shall be credited to the barrel tax
fund hereby created in the office of the treasurer of state.
 In addition, barrel tax revenues collected on beer manufactured
in this state from a special class “A” beer permittee which
owns and operates a brewpub that is sold at retail at the
manufacturing premises pursuant to section 123.130, subsection
4, shall be credited to the barrel tax fund.
Moneys deposited
in the barrel tax fund shall not revert to the general fund
of the state without a specific appropriation by the general
assembly. Moneys in the barrel tax fund are appropriated to
the economic development authority for purposes of section
15E.117.
______________________________
PAT GRASSLEYSpeaker of the House
______________________________
AMY SINCLAIRPresident of the Senate
   I hereby certify that this bill originated in the House and is known as House File 205, Ninetieth General Assembly.______________________________
MEGHAN NELSONChief Clerk of the House
Approved _______________, 2023______________________________
KIM REYNOLDSGovernor
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