Bills › 90th General Assembly
Where it is now
- Done: IntroducedJanuary 17, 2024
- Done: SubcommitteeJanuary 18, 2024
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: House committee
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2024 session adjourned on April 19, 2024, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
This bill relates to the tax exemption of religious institution or society property being used for educational purposes by a third party. The bill allows grounds owned by a religious institution or society and used by a person or entity, regardless of whether the religious institution or society has a lease agreement with the person or entity, to retain tax-exempt status if the grounds are being used by the person or entity for the primary purpose of providing educational instruction to children, the person or entity providing educational services includes in its instruction religious instruction consistent with the doctrines of the religious institution or society, and the person or entity using the grounds is not required to make rental payments to the religious institution or society.
Read the full explanation
For the purposes of determining the tax-exempt status of a property belonging to a religious institution or society, a payment from the person or entity using the grounds to the religious institution or society that owns the grounds as reimbursement for janitorial services, utilities, or other similar reimbursement will not be considered a rental payment. The bill is effective upon enactment and retroactively applies to assessment years beginning on or after January 1, 2024.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
Senate subcommittee
Named January 18, 2024. Meeting: Tuesday, March 26 · 8:30 AM · Room 315.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Iowa Code it changes
Amends§427.1
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 · 2 against · 13 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.