Relating to state taxation and related laws of the state, including the administration by the department of revenue of certain tax credits and refunds, income taxes, moneys and credits taxes, sales and use taxes, partnership and pass-through entity audits, and by modifying provisions relating to the reinstatement of business entities, the assessment and valuation of property, the Iowa reinvestment Act, short-term rentals, special registration plates, and animals and food, and providing penalties, and including effective date and retroactive applicability provisions

Where it is now

1. ✓
   Done: IntroducedJune 9, 2020
2. –
   Skipped: SubcommitteeSkipped
3. ✓
   Done: House committeeJune 11, 2020
4. ✓
   Done: Passes the HouseJune 11, 202091–6
5. ✓
   Done: Senate committeeJune 12, 2020
6. ✓
   Done: Passes the SenateJune 13, 202045–2
7. ✓
   Done: To the GovernorJune 24, 2020
8. ✓
   Done: Signed into lawJune 29, 2020

Signed into law What’s a funnel?

Amendments · 12

6 adopted · 3 failed · 1 never voted on. Newest first.

• H-8324 · filed June 14, 2020 by

  AI summary This amendment adds a new rule that makes the sale of feminine hygiene products, such as sanitary napkins and tampons, exempt from sales tax. Its wording →
  Failed
  June 14, 2020
• H-8323 · filed June 14, 2020 by

  AI summary This amendment adds a rule that makes sales of goods, digital products, or services tax-exempt if they are sold or rented to a nonprofit food bank for charitable purposes. It also provides a specific definition for what qualifies as a nonprofit food bank under this rule. Its wording →
  Failed
  June 14, 2020
• H-8319Strike everything · filed June 14, 2020 by

  AI summary This amendment replaces the entire bill. The new version updates the definition of a tax return, allows fairs to collect and remit taxes through agreements with the state, and changes the rules and penalties for failing to file tax returns or committing fraudulent practices. Its wording →
  Failed
  June 14, 2020
• S-5161 · filed June 13, 2020 by Sen. Liz Mathis (D), Sen. Todd E. Taylor (D)

  AI summary This amendment adds a new rule for the Flood Mitigation Program that allows certain projects approved before this law took effect to adjust their sales tax calculations. If a project is in a disaster area and meets specific criteria, the local government can request to change how sales tax amounts are calculated for up to five years. Its wording →
  Withdrawn
  June 13, 2020
• S-5160 · filed June 13, 2020 by Sen. Liz Mathis (D), Sen. Todd E. Taylor (D)

  AI summary This amendment changes the time limit for baseball and softball complexes to receive sales tax rebates from ten years to eleven years after the project is completed. Its wording →
  Never voted on
• S-5158Strike everything · filed June 13, 2020 by Sen. Jake Chapman (R)

  AI summary This amendment replaces the entire bill and focuses on rules for the Department of Revenue. It allows state and local fairs to enter into agreements to collect and remit taxes and fees from sellers at their events. It also updates the definition of a tax return and modifies the penalties and waiver rules for failing to file returns or deposit forms on time. Its wording →

  Amends this SF 2419 to CONFORM to HF 2641
  Adopted
  June 13, 2020
• S-5157Strike everything · filed June 13, 2020 by Sen. Jake Chapman (R)

  AI summary This amendment replaces the entire bill with new rules regarding the Department of Revenue. It allows state fairs to enter into agreements to collect and remit taxes and fees from sellers at their events, updates the definition of a tax return, and modifies various penalties for failing to file returns or for fraudulent practices. Its wording →
  Adopted
  June 13, 2020
• H-8279 · filed June 11, 2020 by

  AI summary This amendment adds a rule that if a district was under a state or federal disaster emergency during the period being measured, a different method using a twenty-four-month average of monthly sales must be used instead. It also changes some instances of the phrase "twelve-month" to "time." Its wording →
  Withdrawn
  June 11, 2020
• H-8273 · filed June 11, 2020 by

  AI summary This amendment adds a rule that allows businesses to subtract certain COVID-19 relief grants from their taxable income. It also removes the mention of horse racing from the bill's title. Its wording →
  Adopted
  June 11, 2020
• H-8268 · filed June 11, 2020 by

  AI summary This amendment adds a new section regarding food operation trespass and updates the bill's title to include animals and food. It also changes the definition of a "food operation" to exclude food establishments or farmers markets that sell meat, poultry, milk, eggs, aquatic products, or honey. Its wording →
  Adopted
  June 11, 2020
• H-8261 · filed June 10, 2020 by

  AI summary This amendment would add a new rule that sales of feminine hygiene products, such as sanitary napkins and tampons, are subject to sales tax. Its wording →
  Adopted
  June 11, 2020
• H-8257 · filed June 10, 2020 by

  AI summary This amendment updates specific legal references and changes the wording from "claimed" to "awarded." It also replaces the word "calendar" with "current" in several places. Its wording →
  Adopted
  June 11, 2020