Bills › 90th General Assembly
Relating to water quality by increasing the sales and use tax rates and conditioning the use of moneys from the natural resources and outdoor recreation trust fund, and including effective date provisions
Where it is now
- Done: IntroducedFebruary 21, 2023
- Stopped: SubcommitteeDied when the General Assembly ended
- Next: House committee
- Next: Passes the House
- Next: Senate committee
- Next: Passes the Senate
- Next: To the Governor
- 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 relates to water quality by increasing the sales and use tax rates and conditioning the use of moneys from the natural resources and outdoor recreation trust fund. DIVISION I —— SALES AND USE TAXES. Division I of the bill relates to state sales and use taxes and to an amendment to the Iowa Constitution ratified on November 2, 2010, which created a natural resources and outdoor recreation trust fund (fund) and dedicated a portion of state revenues to the fund for the purposes of protecting and enhancing water quality and natural areas in the state including parks, trails, and fish and wildlife habitat, and conserving agricultural soils in the state (Article VII, section 10).
Read the full explanation
31.375 percent would generate. The state sales tax rate has not been increased since the effective date of the constitutional amendment, so no amounts have been credited to the fund.375 percent on January 1, 2026.2 to ensure that SAVE receives approximately the same proportion of the total sales and use tax revenue as it did prior to the use tax rate increases provided in the division. The division takes effect January 1, 2024. DIVISION II —— NATURAL RESOURCES AND OUTDOOR RECREATION. Division II relates to the natural resources and outdoor recreation trust fund codified in Code chapter 461. The division defines “Iowa nutrient reduction strategy” for purposes of Code chapter 461. The division also prescribes numerous conditions that must be satisfied in order for an appropriation of trust fund moneys to be made from the trust fund to any public or private entity or person for an initiative related to the Iowa nutrient reduction strategy, or for another similar water quality or flood mitigation initiative. The conditions require that the Iowa nutrient reduction strategy be updated to include certain goals and timelines of the gulf hypoxia Mississippi river task force, and in general require initiatives to engage in or include certain assessments, goals, measurements, evaluations, or reports as described in the division, and establishes certain funding preferences and cost-share requirements as described in the division. The conditions also prohibit trust fund moneys from being used for initiatives that are solely demonstration projects, and requires the repayment of certain public moneys appropriated for improvements to private property if the improvements are not maintained or are removed.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
Iowa Code it changes
Creates§461.12
Amends§423.2§423.2A§423.43§423.5§461.2
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
6 for · 0 against · 6 undecided · Who →
Family tree
Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
90th General Assembly
Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.
Tried before
This idea has been filed in 2 earlier General Assemblies. None got through a chamber.
- HF 2588 Relating to water quality by increasing the sales and use tax rates and conditioning the u…89th General Assembly · In committee · same titleCleared committee
- HF 114 Relating to water quality by increasing the sales and use tax rates and conditioning the u…88th General Assembly · In committee · same titleCleared committee
Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.