Proyectos de ley › 90.ª Asamblea General

HF 304Murió al terminar la sesión · 15 de febrero de 2023

Creating a used electric vehicle tax credit available against the individual and corporate income taxes, and including applicability provisions

Temas:TaxesTransportationTax credits & incentives

Dónde está ahora

  1. Hecho: Presentado15 de febrero de 2023
  2. Se detuvo: SubcomitéMurió al terminar la Asamblea General
  3. Sigue: Comité de la Cámara
  4. Sigue: Lo aprueba la Cámara
  5. Sigue: Comité del Senado
  6. Sigue: Lo aprueba el Senado
  7. Sigue: A gobernador(a)
  8. Sigue: Firmado como ley

Murió al terminar la sesión La sesión de 2024 terminó el 19 de abril de 2024, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?

Qué contiene

Resumen con IA People who buy a used electric vehicle can get a $500 tax credit to help lower their income taxes. If the credit is more than what they owe in taxes for the year, they can use the leftover amount over the next five years. To get this credit, buyers must provide proof of their purchase to the Department of Revenue. (Todavía no está traducido al español.)1

Lea la explicación oficial (en inglés)

This bill creates a used electric vehicle tax credit available against the individual and corporate income taxes.116 (battery electric and plug-in hybrid electric motor vehicle fees), upon the purchase of a used electric vehicle, may claim a tax credit in an amount equal to $500.116. Any credit in excess of the taxpayer’s liability for the tax year is not refundable but may be credited to the tax liability for the following five years or until depleted, whichever is earlier. A taxpayer claiming the tax credit shall provide documentation supporting the tax credit claim in a form and manner prescribed by the department of revenue. A tax credit issued under the bill is not transferable to any person. The bill applies to used electric vehicles purchased on or after January 1, 2024, for tax years occurring on or after that date.

Texto completo del proyecto (en inglés)2

Lo que cambia del Código de Iowa (Iowa Code)

Crea§321.116A§422.12P

Modifica§422.33

Cómo funciona el Código3

Cabildeo

2 a favor · 0 en contra · 4 indecisos · Quiénes →