HF 2035: 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

What it does

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).

House subcommittee · named January 24, 2024

• Rep. Brian Best (R)
• Rep. Charles Isenhart (D)
• Rep. Shannon Lundgren (R) · shannon.lundgren@legis.iowa.gov

Lobbying · 2 for, 0 against

For: Iowa Hospital Association; UnityPoint Health

In plain words

1. January 11, 2024Filed in the House and sent to the Ways and Means committee
2. January 24, 2024House subcommittee named: Best, Isenhart and Lundgren
3. January 31, 2024Subcommittee recommended passing it