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

SSB 1204: SSB 1204

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 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. _____ 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 requires refunds of taxes, interest, or penalties arising from claims resulting from the enactment of the bill for leases or rentals occurring between January 1, 2015, and the effective date of the bill to be filed prior to October 1, 2023.

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 13, 2023

Sen. Adrian Dickey (R) · adrian.dickey@legis.iowa.gov
Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
Sen. Todd E. Taylor (D)

Lobbying · 3 for, 0 against

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

In plain words

March 13, 2023Filed in the Senate and sent to the Ways and Means committee
March 13, 2023Senate subcommittee named: Dickey, Dawson, Taylor and T
April 12, 2023Subcommittee recommended passing it