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

HF 683: Relating to the excise tax imposed on the handling of grain, including by providing for transfer of collected revenue to the grain depositors and sellers indemnity fund, providing for the future elimination of the excise tax, and including effective date and retroactive applicability provisions

Died when the session ended · The General Assembly adjourned on April 19, 2024. Bills that didn’t pass both chambers died.

What it does

BACKGROUND. This bill relates to the grain handling excise tax of one-fourth mill per bushel upon all grain handled. For purposes of the excise tax, “handling or handled” means the receiving of grain at or in each elevator, warehouse, mill, processing plant, or other facility in this state in which it is received for storage, accumulation, sale, processing, or any other purpose. In addition, “grain” means wheat, corn, barley, oats, rye, flaxseed, field peas, soybeans, grain sorghums, spelts, and such other products as are usually stored in grain elevators other than seeds after being processed.

Sponsors

Ways and Means committee

Cost

See the fiscal note

1 million, beginning with FY 2024. 1 million. Increasing the balance in the Grain Indemnity Fund will decrease the fees owed in the future by licensed grain dealers and warehouse operators, who are required under Iowa Code chapter 203D to finance the operation…

Senate subcommittee · named April 20, 2023

  • Sen. Dawn Driscoll (R) · dawn.driscoll@legis.iowa.gov
  • Sen. Pam Jochum (D)
  • Sen. Jason Schultz (R) · jason.schultz@legis.iowa.gov

Lobbying · 5 for, 0 against

For: Iowa Corn Growers Association; Iowa Department of Agriculture & Land Stewardship; Iowa Institute for Cooperatives; Syngenta; Syngenta Crop Protection

In plain words

  1. March 23, 2023Filed in the House
  2. April 3, 2023Cost estimate (fiscal note) posted
  3. April 13, 2023Passed the House, 98–1
  4. April 18, 2023Sent to the Senate Ways and Means committee
  5. April 20, 2023Senate subcommittee named: Driscoll, Jochum and Schultz

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/HF683