Bills › 90th General Assembly
Exempting from the sales tax and the use tax certain building materials, supplies, goods, wares, merchandise, or specified digital products sold, or services furnished, to a nonprofit whose primary activity is the construction of low-cost homes by incarcerated individuals, and providing for an effective date
Where it is now
- Done: IntroducedJanuary 9, 2023
- Done: SubcommitteeJanuary 11, 2023
- 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
AI summary Nonprofit organizations that build low-cost homes using incarcerated individuals would not have to pay sales or use tax on certain building materials and services. These tax breaks only apply to the items and services used specifically to construct the new houses. This change helps groups providing housing to people in areas of Iowa that need it most.1
Read the official explanation
This bill exempts from the sales tax certain building materials, supplies, goods, wares, merchandise, or specified digital products sold, or services furnished, to a nonprofit organization whose primary activity is the construction of new, low-cost homes by incarcerated individuals for use by qualified persons in areas of the state in need of housing. The bill requires the building materials, supplies, good, wares, merchandise, specified digital products, or services exempt from sales tax to be used in the construction of new homes. By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5. The bill takes effect upon enactment.
Senate subcommittee
Named January 11, 2023. It hasn’t reported yet.
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
Family tree
90th General Assembly
Earlier and later bills are matched by wording or an identical title.
Tried before
This idea has been filed in 2 earlier General Assemblies. None got through a chamber.
- SF 14 Exempting from the sales tax and the use tax certain building materials, supplies, goods, …89th General Assembly · In committee · same titleCleared committee
- HF 2159 Exempting from the sales tax certain building materials, supplies, goods, wares, merchandi…88th General Assembly · In committee · nearly identicalCleared committee
Matched by wording or an identical title.