Proyectos de ley › 88.ª Asamblea General
Modifying the sales and use tax exemption for the sale of certain component parts attached to or services performed on aircraft
Presentado por el comité Ways and Means (successor To Hsb 126) de la Cámara
Temas:Taxes
Dónde está ahora
- Hecho: Presentado4 de marzo de 2019
- Hecho: Subcomité28 de enero de 2020
- Hecho: Comité de la Cámara24 de febrero de 2020
- Hecho: Lo aprueba la Cámara5 de marzo de 202089–7
- Se detuvo: Comité del SenadoMurió al terminar la Asamblea General
- Sigue: Lo aprueba el Senado
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2020 terminó el 14 de junio de 2020, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?
Qué contiene
La explicación oficial está en inglés; todavía no hay resumen en palabras sencillas.
Current law exempts from the Iowa sales and use tax the sale, rental, or use of aircraft component parts permanently attached to an aircraft, including repair or replacement materials or parts, and repair, remodeling, and maintenance services used on an aircraft, aircraft engine, or aircraft component materials or parts, provided the aircraft is used in either a scheduled or nonscheduled interstate federal aviation administration (FAA) certified air carrier operation (scheduled or nonscheduled FAA operation).
Lea la explicación completa
This bill removes the requirement that the aircraft be used in a scheduled or nonscheduled FAA operation to qualify for the exemption. The sale, rental, or use of the component parts and services described above will be exempt from the sales and use tax when permanently attached to or performed on any aircraft. The bill defines “aircraft” to mean the same as it does for purposes of Code chapter 328 (aeronautics), which includes any contrivance now known, or hereafter invented, used or designed for navigation of or flight in the air, for the purpose of transporting persons or property, or both.3(75) to strike or move similar language relating to the sales and use tax exemption described in the bill and to the sales and use tax exemption for the sale or rental of aircraft used in a scheduled FAA operation.
Senate subcommittee
Named March 11, 2020. It hasn’t reported yet.
- Sen. R. Smith
- Sen. Jake Chapman R
- Sen. Giddens
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Nota fiscal
House File 2573 is estimated to decrease sales and use tax revenues to the General Fund, the Secure an Advanced Vision for Education (SAVE) Fund, and local option sales tax (LOST) revenues, as presented in the following table.
- Sales Tax Exemption, Aircraft Parts and Service · 3 de marzo de 2020
Lo que cambia del Código de Iowa (Iowa Code)
Modifica§423.3
Cabildeo
9 a favor · 1 en contra · 5 indecisos · Quiénes →
Family tree
Study bill
88th General Assembly
Picked up later
Earlier and later bills are matched by wording or an identical title.
Similar bills
- SF 109 Modifying the sales and use tax exemption for the sale of certain component parts attached…89th General Assembly · In committeeNearly identical
Matched by wording or an identical title.