Providing sales and use tax refunds on the sales price of materials, equipment, and services used in the performance of a written construction contract with a nonprofit hospital, and including applicability provisions

Where it is now

1. ✓
   Done: IntroducedJanuary 11, 2024
2. ✓
   Done: SubcommitteeJanuary 24, 2024
3. ✕
   Stopped: House committeeDied when the General Assembly ended
4. Next: Passes the House
5. Next: Senate committee
6. Next: Passes the Senate
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The General Assembly adjourned on April 19, 2024. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill provides sales and use tax refunds on the sales price of materials, equipment, and services used in the performance of a written construction contract with a nonprofit hospital. Under the bill, a nonprofit hospital may apply to the department of revenue for the refund of the sales or use tax upon the sales price of materials, equipment, and services if all of the following apply: the materials, equipment, and services are completely consumed in the performance of the construction project with the nonprofit hospital; the property that is subject of the construction project becomes public property or the property of the nonprofit hospital; and the construction project is not used in connection with the operation of a municipal utility or used in a construction project under Code chapter 419 (municipal support projects).

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

House subcommittee

Named January 24, 2024. On January 31, 2024 it recommended passage. Vote Total: 3-0.

• Rep. Brian Best R
• Rep. Charles Isenhart D
• Rep. Shannon Lundgren REmail

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

Iowa Code it changes

Amends§423.4

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works