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

SSB 3159: SSB 3159

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 it does

This bill exempts certain leases or rentals between affiliates from the sales and use tax and from the fee for new vehicle registration.105A(2) has been paid by the lessor prior to the lease. _____ rental of personal property between affiliates when a sales tax, use tax, or fee for new registration for a vehicle has been paid by an affiliate on the personal property leased or rented prior to such lease or rental. The bill requires refunds of taxes, interest, or penalties arising from claims resulting from the enactment of the bill for leases or rentals occurring between January 1, 2015, and the effective date of the bill to be filed prior to October 1, 2022.

Sponsors

Not listed

Cost

No fiscal note

Senate subcommittee · named March 15, 2022

  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. William A. Dotzler Jr. (D) · bill.dotzler@legis.iowa.gov
  • Sen. Tim Goodwin (R)

Lobbying · 3 for, 0 against

For: Iowa Association of Business and Industry (ABI); Iowa Taxpayers Association; Master Builders of Iowa

In plain words

  1. March 15, 2022Filed in the Senate and sent to the Ways and Means committee
  2. March 15, 2022Senate subcommittee named: Dawson, Dotzler and Goodwin

From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Tuesday, November 10, 2026. https://iowafunnel.com/bills/89/SSB3159