Bills › 91st General Assembly
Crediting excise taxes imposed upon the sale of aircraft to the aviation fund
Sponsored by Rep. Dr. Steven P. Bradley (R)
Topics:TaxesTransportation
Where it is now
- Done: IntroducedJanuary 28, 2026
- Done: SubcommitteeMarch 4, 2026
- Stopped: House committeeDied when the General Assembly ended
- Next: Passes the House
- Next: Senate committeeFunnel: by March 20, 2026
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
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’s a funnel?
What’s in it
AI summary Instead of going into the state's general fund, taxes collected from aircraft sales will now go into a special fund for aviation. This money will be used by the Department of Transportation for airport improvements, engineering studies, and marketing at certain airports.1
Read the official explanation
This bill credits excise taxes (use taxes) imposed upon the sale of aircraft to the state aviation fund. Currently, the use tax is imposed at a rate of 6 percent upon the sale of aircraft subject to registration under Code section 328.20, if the aircraft is purchased for use in this state. The bill changes the deposit of the use taxes from the sale of such aircraft from the general fund of the state to the state aviation fund. Moneys in the state aviation fund are for use by the department of transportation for airport engineering studies, construction or improvements, and the windsock program for public airports and marketing at commercial service airports.
House subcommittee
Named March 4, 2026. On March 11, 2026 it recommended passage.
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
Iowa Code it changes
Lobbying
3 for · 0 against · 1 undecided · Who →