Proyectos de ley › 91.ª Asamblea General
Dónde está ahora
- Hecho: Presentado20 de febrero de 2025
- Hecho: Subcomité20 de febrero de 2025
- Hecho: Comité de la Cámara23 de abril de 2025
- Hecho: Lo aprueba la Cámara12 de mayo de 202586–4
- Se detuvo: Comité del SenadoMurió al terminar la Asamblea General
- Sigue: Lo aprueba el Senado
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2026 terminó el 3 de mayo de 2026, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?
Qué contiene
Resumen con IA Los distritos de agua rurales sin fines de lucro podrían recibir reembolsos por el impuesto sobre las ventas pagado por materiales de construcción, suministros y equipo. Este cambio también hace que los servicios de construcción proporcionados a estos distritos estén exentos del impuesto sobre las ventas. El proyecto de ley reemplaza las reglas de impuestos anteriores para asegurar que no haya dos formas diferentes de obtener estas exenciones al mismo tiempo.1
Lea la explicación oficial (en inglés)
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. By designating a rural water district a designated exempt entity under the bill, construction services provided to the water district also become exempt from the sales tax which is different than the sales tax exemption under current law.3(38).3(38) so two separate and distinct sales tax exemptions do not exist at the same time relating to building materials, supplies, or equipment sold to a rural water district.
Por qué importa. Los distritos de agua rurales sin fines de lucro podrían solicitar reembolsos del impuesto sobre las ventas y el uso para materiales de construcción, suministros y equipo, y los servicios de construcción que se les proporcionen quedarían exentos del impuesto sobre las ventas. Se estima que este cambio disminuirá los ingresos anuales del General Fund del estado en $877,000, del SAVE Fund en $175,000 y del LOST en $170,000 en el año fiscal 2026.2
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Nota fiscal
Resumen con IA This bill expands the sales and use tax exemption for rural water districts to include construction services. It is estimated to decrease annual revenues to the state's General Fund, the SAVE Fund, and the LOST by $877,000, $175,000, and $170,000 respectively in fiscal year 2026. These decreases are projected to grow slightly each year through fiscal year 2030. (en inglés)4
Lea la nota fiscal (en inglés)
Description
House File 1033 establishes rural water districts as designated exempt entities. This expands the current sales and use tax exemption for rural water districts by including construction services provided to the rural water district.
Background
Under current law, rural water districts are exempt from the sales and use tax on building materials, supplies, or equipment sold to a rural water district and used for the construction of facilities.
Designated exempt entities can apply to the Iowa Department of Revenue for a refund of the sales and use tax paid for building materials, supplies, equipment, and services furnished by a contractor in the performance of a written contract.
Assumptions
- The Bill is effective July 1, 2025 (FY 2026).
- There are 12 rural water districts impacted by the Bill.
- An average of $1.4 million in FY 2025 taxable sales per rural water district are made exempt under the Bill.
- The price of building materials, supplies, equipment, and services furnished to rural water districts increases by 2.0% annually.
- Secure an Advanced Vision for Education (SAVE) refunds are 1.0% of taxable expenditures. Local Option Sales Tax (LOST) distributions are estimated to be 0.97% of taxable expenditures.
Fiscal Impact
House File 1033 is estimated to decrease annual revenues to the General Fund, the SAVE Fund, and the LOST by the amounts in Figure 1.
Figure 1 — Fiscal Impact of HF 1033General Fund SAVE LOST FY 2026 -877,000$ -175,000$ -170,000$ FY 2027 -894,000 -179,000 -173,000 FY 2028 -912,000 -182,000 -177,000 FY 2029 -930,000 -186,000 -180,000 FY 2030 -949,000 -190,000 -184,000
Sources
- Iowa Department of Revenue
- Iowa Rural Water Association
- Sales Tax Exemption, Rural Water Districts · 5 de mayo de 2025
Lo que cambia del Código de Iowa (Iowa Code)
Cabildeo
1 a favor · 0 en contra · 4 indecisos · Quiénes →
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91st General Assembly