Bills › 89th General Assembly

HF 368Signed by Governor · April 12, 2021

Relating to the administration of the reimbursement for rent constituting property taxes paid and related matters and including effective date provisions

Sponsored by the House Ways and Means Committee

Topics:TaxesProperty taxesTax credits & incentives

Same legislation: HSB 120, SSB 1123

Where it is now

  1. Done: IntroducedJanuary 21, 2021
  2. Done: SubcommitteeJanuary 21, 2021
  3. Done: House committeeFebruary 2, 2021
  4. Done: Passes the HouseFebruary 10, 2021
  5. Done: Senate committeeMarch 10, 2021
  6. Done: Passes the SenateMarch 22, 202148–0
  7. Done: To the GovernorApril 12, 2021
  8. Done: Signed into lawApril 12, 2021

Signed into law What’s a funnel?

What’s in it

Current Code chapter 425, subchapter II, provides a property tax credit or rent reimbursement for certain elderly and disabled persons in addition to the homestead property tax credit. Current Code chapter 425, subchapter II, also establishes a similar property tax credit or reimbursement for rent constituting property taxes paid for persons who are years of age or older or who are a head of household, but who have not attained the age of or incurred the requisite disability status.40. The department of revenue administers the property tax credit and rent reimbursement programs under Code chapter 425, subchapter II.

Read the full explanation

This bill transfers responsibility for administration of the claims for rent constituting property taxes paid to the department of revenue and modifies various provisions of Code chapter 425, subchapter II, and enacts several provisions applicable to the department of human services and the director of human services that are similar to those applicable to the department of revenue and the director of revenue regarding administration of the claims for property taxes due, over which the department of revenue will retain administrative control.40 to include a tax credit account under the control of the department of revenue and a rent reimbursement account under the control of the department of human services. The bill also changes several references to “this chapter” within Code chapter 425, subchapter I, to reflect the provisions’ applicability. The bill takes effect upon enactment. Under the bill, the department of revenue will continue to administer that portion of Code chapter 425, subchapter II, relating to claims for reimbursement of rent constituting property taxes paid until the department of human services has adopted rules to assume such administration as provided in the bill, but not later than January 1, 2023.

Full bill text · What changed before it passed1

Senate subcommittee

Named February 16, 2021. On February 24, 2021 it recommended passage.

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

Iowa Code it changes

Amends§331.559§425.1§425.10§425.11§425.12§425.13§425.15§425.16§425.17§425.18§425.19§425.2§425.20§425.23§425.25§425.26§425.27§425.28§425.29§425.30§425.31§425.32§425.33§425.34§425.37§425.39§425.40§425.6§425.7§425.8§425.9

How the Code works2

Lobbying

1 for · 0 against · 12 undecided · Who →

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Earlier and later bills are matched by wording or an identical title.

Tried before

This idea has been filed in an earlier General Assembly. None got through a chamber.

  • HSB 703 HSB 703
    88th General Assembly · Introduced · same title
    Didn’t advance

Matched by wording or an identical title.