Bills › 89th General Assembly
Exempting from the sales tax and the use tax certain building materials, supplies, goods, wares, merchandise, or specified digital products sold, or services furnished, to a nonprofit whose primary activity is the construction of low-cost homes by incarcerated individuals, and providing for an effective date
Where it is now
- Done: IntroducedJanuary 11, 2021
- Done: SubcommitteeJanuary 12, 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
AI summary Nonprofit organizations that build low-cost homes using incarcerated individuals would not have to pay sales or use tax on their building materials and supplies. These tax breaks only apply to items and services used specifically to construct these new houses. This change helps groups providing housing to people in areas of Iowa that need it most.1
Read the official explanation
This bill exempts from the sales tax certain building materials, supplies, goods, wares, merchandise, or specified digital products sold, or services furnished, to a nonprofit organization whose primary activity is the construction of new, low-cost homes by incarcerated individuals for use by qualified persons in areas of the state in need of housing. The bill requires the building materials, supplies, good, wares, merchandise, specified digital products, or services exempt from sales tax to be used in the construction of new homes. By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5. The bill takes effect upon enactment.
Senate subcommittee
Named January 12, 2021. It hasn’t reported yet.
- Sen. Dan Dawson REmail
- Sen. Tim Goodwin R
- Sen. T. Taylor
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
Tried before
89th General Assembly
Picked up later
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.
- HF 2159 Exempting from the sales tax certain building materials, supplies, goods, wares, merchandi…88th General Assembly · In committee · nearly identicalCleared committee
Similar bills this General Assembly
- SF 6 Exempting from the sales tax and the use tax certain building materials, supplies, goods, …90th General Assembly · In committeeNearly identical
Matched by wording or an identical title.