90th General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 46: Modifying the sales tax holiday by extending the holiday and including emergency preparedness supplies

Became HF 702 · Its progress continues under the new number.

What it does

This bill modifies the sales tax holiday. The bill adds the purchase of emergency preparedness supplies to the existing sales tax holiday for clothing. As with an article of clothing, an emergency preparedness supply item must be under $100 to qualify for the sales tax holiday, except for generators and other specified items which qualify if the sales price does not exceed $5,000. The bill limits the purchase of a portable or permanent generator to one such item per household per sales tax holiday period.

Cost

See the fiscal note

House File 702 would reduce revenues to the General Fund, SAVE Fund, and LOST by the estimated amounts listed below.

House subcommittee · named January 18, 2023

Rep. Brooke Boden (R) · brooke.boden@legis.iowa.gov
Rep. Charles Isenhart (D)
Rep. Phil Thompson (R)

Lobbying · 6 for, 1 against

For: Iowa Chapter of the National Emergency Number Association (NENA); Iowa Emergency Management Association; Iowa Nebraska Farm Equipment Dealers Association; Iowa Propane Gas Association; Iowa Retail Federation; Iowa State Association of Counties

Against: Iowans for Tax Relief

In plain words

January 12, 2023Filed in the House and sent to the Ways and Means committee
January 18, 2023House subcommittee named: Boden, Isenhart, Thompson and P
January 25, 2023Subcommittee recommended passing it with changes
April 5, 2023Approved by the House committee
April 10, 2023Approved by the House committee, and given a new number: HF 702