89th General Assembly · Iowa Funnel one-pager · Tuesday, November 10, 2026

HSB 273: HSB 273

Became HF 890 · Its progress continues under the new number.

What it does

_____ provisions. DIVISION I.27 (penalties) to enhance the readability of the Code section.27. The bill modifies the penalty for the failure of a person to file a return from percent of the tax shown due or required to be shown due to percent of the unpaid tax. Currently, if a business fails to file a return, the business pays a penalty of $200 or an amount equal to percent of the imputed Iowa liability, not to exceed $25,000, whichever is greater. The bill modifies the penalty provision to specify the business pays a penalty of $200 or an amount equal to percent of the imputed Iowa liability, not to exceed $25,000, whichever is greater.

Cost

See the fiscal note

0% have a potential direct impact on State revenue or expenditures. 0% penalties for failure to pay tax in a timely manner are not currently assessed together, and this position is confirmed in current DOR tax penalty rules. 0%, the Bill also allows the two pe…

House subcommittee · named April 20, 2021

Rep. Dustin D. Hite (R)
Rep. Jane Bloomingdale (R) · jane.bloomingdale@legis.iowa.gov
Rep. Eric Gjerde (D) · eric.gjerde@legis.iowa.gov

Lobbying · 7 for, 3 against

For: Affirm, Inc.; Americans For Prosperity; Department of Revenue; Hubbell Realty Company; Iowa Taxpayers Association; Iowans for Tax Relief; Metropolitan Coalition

Against: Iowa Attorney General Dept. of Justice; One Main Holdings, Inc.; Town Financial

In plain words

April 20, 2021Filed in the House and sent to the Ways and Means committee
April 20, 2021House subcommittee named: Hite, Bloomingdale and Gjerde
April 27, 2021Subcommittee recommended passing it
April 28, 2021Approved by the House committee, and given a new number: HF 890