88th General Assembly · Iowa Funnel one-pager · Tuesday, November 10, 2026
SSB 3197: SSB 3197
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 it does
Under current law, the sales price of tangible personal property or specified digital products sold, or services furnished, to a nonprofit hospital licensed pursuant to Code chapter 135B, are exempt from the sales tax. For purposes of qualifying for the sales tax exemption for nonprofit hospitals, this bill specifies that a “nonprofit hospital licensed pursuant to chapter 135B” includes a group of qualifying organizations acting in concert. The bill requires refunds of taxes, interest, or penalties arising from claims resulting from the enactment of the bill for sales occurring between January 1, 2013, and the effective date of the bill to be filed prior to October 1, 2020.
Sponsors
Not listed
Cost
No fiscal note
Senate subcommittee · named March 5, 2020
- Sen. Waylon Brown (R)
- Sen. William A. Dotzler Jr. (D) · bill.dotzler@legis.iowa.gov
- Sen. Jeff Edler (R)
Lobbying · 3 for, 0 against
For: Genesis Health System; Iowa Hospital Association; UnityPoint Health
In plain words
- March 5, 2020Filed in the Senate and sent to the Ways and Means committee
- March 5, 2020Senate subcommittee named: Brown, Dotzler and Edler
- March 10, 2020Subcommittee recommended passing it
From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Tuesday, November 10, 2026. https://iowafunnel.com/bills/88/SSB3197