Bills › 88th General Assembly

HF 114Died when the session ended · January 24, 2019

Relating to water quality by increasing the sales and use tax rates and conditioning the use of moneys from the natural resources and outdoor recreation trust fund, and including effective date provisions

Topics:Environment & natural resourcesTaxesWater quality

Where it is now

  1. Done: IntroducedJanuary 24, 2019
  2. Stopped: SubcommitteeDied when the General Assembly ended
  3. Next: House committee
  4. Next: Passes the House
  5. Next: Senate committee
  6. Next: Passes the Senate
  7. Next: To the Governor
  8. Next: Signed into law

Died when the session ended The 2020 session adjourned on June 14, 2020, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill relates to water quality by increasing the sales and use tax rates and conditioning the use of moneys from the natural resources and outdoor recreation trust fund. DIVISION I —— SALES AND USE TAXES. Division I of the bill relates to state sales and use taxes and to an amendment to the Iowa Constitution ratified on November 2, 2010, which created a natural resources and outdoor recreation trust fund (fund) and dedicated a portion of state revenues to the fund for the purposes of protecting and enhancing water quality and natural areas in the state including parks, trails, and fish and wildlife habitat, and conserving agricultural soils in the state (Article VII, section 10).

Read the full explanation

31.375 percent would generate. The state sales tax rate has not been increased since the effective date of the constitutional amendment, so no amounts have been credited to the fund.375 percent on January 1, 2022.2 to ensure that SAVE receives approximately the same proportion of the total use tax revenue as it did prior to the use tax rate increases provided in the division. The division takes effect January 1, 2020. DIVISION II —— NATURAL RESOURCES AND OUTDOOR RECREATION. Division II relates to the natural resources and outdoor recreation trust fund codified in Code chapter 461. The division defines “Iowa nutrient reduction strategy” for purposes of Code chapter 461. The division also prescribes numerous conditions that must be satisfied in order for an appropriation of trust fund moneys to be made from the trust fund to any public or private entity or person for an initiative related to the Iowa nutrient reduction strategy, or for another similar water quality or flood mitigation initiative. The conditions require that the Iowa nutrient reduction strategy be updated to include certain goals and timelines of the gulf hypoxia Mississippi river task force, and in general require initiatives to engage in or include certain assessments, goals, measurements, evaluations, or reports as described in the division, and establishes certain funding preferences and cost-share requirements as described in the division. The conditions also prohibit trust fund moneys from being used for initiatives that are solely demonstration projects, and requires the repayment of certain public moneys appropriated for improvements to private property if the improvements are not maintained or are removed.

Full bill text1

Iowa Code it changes

Creates§461.12

Amends§423.2§423.2A§423.43§423.5§461.2

How the Code works2

Lobbying

5 for · 0 against · 18 undecided · Who →

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Matched by wording or an identical title.