Bills › 89th General Assembly
Where it is now
- Done: IntroducedJanuary 20, 2021
- Done: SubcommitteeJanuary 25, 2021
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: House committee
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2022 session adjourned on May 24, 2022, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
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).
Read the full explanation
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 January 25, 2021. It hasn’t reported yet.
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
Family tree
89th General Assembly
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 became law, though one got through a chamber.
- HF 2573 Modifying the sales and use tax exemption for the sale of certain component parts attached…88th General Assembly · Passed House · same titlePassed a chamber
- HF 607 Modifying the sales and use tax exemption for the sale of certain component parts attached…88th General Assembly · Withdrawn · same titleDidn’t advance
Matched by wording or an identical title.