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89th General Assembly · Funnel one-pager · Monday, November 9, 2026

SF 2371: Relating to state and local finances and the duties and procedures of the department of revenue by providing for electronic filing, communications, and records, modifying transfer tax remittances, the assessment of property, the collection of debt, the refunds of certain fuel taxes, and the taxation of pass-through entities, reducing inheritance taxes for unknown heirs, establishing salaries, providing for a fee, making appropriations, and providing penalties, and including effective date, applicability, and retroactive applicability provisions

Died when the session ended · The General Assembly adjourned on May 24, 2022. Bills that didn’t pass both chambers died.

What it does

This bill relates to state and local finances and the duties and procedures of the department of revenue by providing for electronic filing, communications, and records, modifying transfer tax remittances, the assessment of property, the collection of debt, and the taxation of pass-through entities, reducing inheritance taxes for unknown heirs, and establishing salaries. DIVISION I —— RECORD RETENTION. Currently, the director of the department of revenue (DOR) may destroy useless records of any taxpayer filed with or kept by the department.

Sponsors

Ways and Means committee

Cost

See the fiscal note

0 million to be used to reimburse local governments for the tax reduction associated with the property tax exemption that replaces the BPTC.

Lobbying · 2 for, 5 against

For: Department of Revenue; Iowans for Tax Relief

Against: City of Des Moines; City of West Des Moines; Grow Clinton County; Iowa League of Cities; Professional Developers of Iowa (PDI)

In plain words

  1. March 3, 2022Filed in the Senate
  2. March 3, 2022Approved by the Senate committee
  3. March 8, 2022Cost estimate (fiscal note) posted
  4. March 22, 2022Withdrawn

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/89/SF2371