91st General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 1033: Making a rural water district a designated exempt entity for purposes of the sales and use tax

Died when the session ended · The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died.

What it does

This bill makes a nonprofit rural water district organized under Code chapter 504 as provided in Code chapter 357A a designated exempt entity, which allows the nonprofit rural water district to apply to the department of revenue for the refund of the sales and use tax upon sales of building materials, supplies, and equipment, or from services furnished by a contractor in the performance of a written contract with the rural water district, if certain circumstances relating to the contract are met.

Cost

See the fiscal note

House File 1033 is estimated to decrease annual revenues to the General Fund, the SAVE Fund, and the LOST by the amounts in Figure 1.

Senate subcommittee · named May 14, 2025

Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
Sen. Tony Bisignano (D) · tony.bisignano@legis.iowa.gov
Sen. David D. Rowley (R) · david.rowley@legis.iowa.gov

Lobbying · 1 for, 0 against

For: Iowa Rural Water Association

In plain words

February 20, 2025Filed in the House and sent to the Ways and Means committee · as HSB 226
February 20, 2025House subcommittee named: Nordman, Judge, Wills and J · as HSB 226
March 13, 2025Subcommittee recommended passing it · as HSB 226
April 23, 2025Approved by the House committee · as HSB 226
April 23, 2025Committee vote: 20–2 · as HSB 226
April 24, 2025Filed in the House
April 24, 2025Approved by the House committee, and given a new number: HF 1033 · as HSB 226
May 5, 2025Cost estimate (fiscal note) posted
May 12, 2025Passed the House, 86–4
May 12, 2025Arrived in the Senate
May 14, 2025Senate subcommittee named: Dawson, Bisignano and Rowley