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

HF 664: Exempting certain leases or rentals between affiliates from the sales and use tax and from the fee for new vehicle registration, and including effective date and retroactive applicability provisions

Signed into law

What it does

This bill exempts certain leases or rentals between affiliates from the sales and use tax and from the fee for new vehicle registration.105A(2) has been paid by the lessor prior to the lease. The bill exempts from the sales and use tax the lease or rental of personal property between affiliates when a sales tax, use tax, or fee for new registration for a vehicle has been paid by an affiliate on the personal property leased or rented prior to such lease or rental. The bill prohibits refunds of taxes, interest, or penalties arising from claims resulting from the enactment of the bill.

Sponsors

Ways and Means committee

Cost

See the fiscal note

House File 664 is estimated to reduce revenues to the General Fund, SAVE Fund, LOST, and the RUTF by the amounts in Figure 2.

Senate subcommittee · named March 25, 2024

  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. Pam Jochum (D)
  • Sen. Carrie Koelker (R) · carrie.koelker@legis.iowa.gov

Lobbying · 3 for, 0 against

For: Iowa Association of Business and Industry (ABI); Iowa Taxpayers Association; Master Builders of Iowa

In plain words

  1. January 20, 2023Filed in the House and sent to the Ways and Means committee · as HSB 68
  2. January 20, 2023House subcommittee named: Thompson, P., Jacoby and Sexton · as HSB 68
  3. March 8, 2023Subcommittee recommended passing it with changes · as HSB 68
  4. March 9, 2023Approved by the House committee · as HSB 68
  5. March 13, 2023Filed in the House
  6. March 13, 2023Approved by the House committee, and given a new number: HF 664 · as HSB 68
  7. March 30, 2023Cost estimate (fiscal note) posted
  8. May 1, 2023Passed the House, 94–0
  9. May 2, 2023Arrived in the Senate
  10. May 3, 2023Senate subcommittee named: Dawson, Jochum and Koelker
  11. March 27, 2024Subcommittee recommended passing it
  12. April 3, 2024Approved by the Senate committee
  13. April 10, 2024Passed the Senate, 45–0
  14. April 11, 2024Cost estimate (fiscal note) posted
  15. April 17, 2024Passed the House, 95–0
  16. April 26, 2024Cost estimate (fiscal note) posted
  17. May 2, 2024Sent to the Governor
  18. May 17, 2024Signed into law

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/HF664