91st General Assembly · Funnel one-pager · Monday, November 9, 2026
HF 2198: Relating to the disclosure of tax incentives provided to web search portal businesses and data center businesses, and including effective date provisions
Died when the session ended · The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died.
What it does
This bill relates to the disclosure of tax incentives provided to web search portal businesses and data center businesses (business). Currently, beginning January 31, 2026, and by each January thereafter, a business receiving sales and use tax incentives is required to file an annual report with the department of revenue (DOR). The annual report shall describe the aggregate sales price amount of fuel or electricity purchased that is exempt from sales and use tax in the previous calendar year. For annual reports filed on or after January 31, 2027, the bill requires the annual report to contain the aggregate sales price amount of all items exempt from sales and use taxes purchased by the business.
Sponsors
Rep. Adam Zabner (D)
Cost
No fiscal note
In plain words
- January 29, 2026Filed in the House and sent to the Ways and Means committee
From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/91/HF2198