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90th General Assembly · Iowa Funnel one-pager · Tuesday, November 10, 2026

SF 35: Creating a state sales tax rebate to the owner or operator of a newly constructed baseball and softball park project

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 it does

This bill creates a state sales tax rebate to the owner or operator of a newly constructed baseball and softball park and makes the rebate subject to an award by the enhance Iowa board (board). 2016 Iowa Acts, chapter 1117, modified the sales tax rebate program by eliminating the rebate for movie sites and modified the rebate program for baseball and softball facilities, and applied the rebate program to baseball and softball complexes completed after July 1, 2016, and that had a cost of construction upon completion that was at least $10 million.

Sponsors

Not listed

Cost

No fiscal note

Senate subcommittee · named January 11, 2023

  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. Carrie Koelker (R) · carrie.koelker@legis.iowa.gov
  • Sen. Cindy Winckler (D) · cindy.winckler@legis.iowa.gov

Lobbying · 1 for, 0 against

For: City of Bettendorf

In plain words

  1. January 10, 2023Filed in the Senate and sent to the Ways and Means committee
  2. January 11, 2023Senate subcommittee named: Dawson, Koelker and Winckler

From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Tuesday, November 10, 2026. https://iowafunnel.com/bills/90/SF35