Proyectos de ley › 91.ª Asamblea General
Relating to the disclosure of tax incentives provided to web search portal businesses and data center businesses, and including effective date provisions
Presentado por Rep. Adam Zabner (D)
Temas:Business & economyTaxesData centersTax credits & incentives
Dónde está ahora
- Hecho: Presentado29 de enero de 2026
- Se detuvo: SubcomitéMurió al terminar la Asamblea General
- Sigue: Comité de la CámaraEmbudo: antes del 20 de febrero de 2026
- Sigue: Lo aprueba la Cámara
- Sigue: Comité del SenadoEmbudo: antes del 20 de marzo de 2026
- 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 Web search and data center businesses that receive tax breaks must report more information about their tax-free purchases to the state. Starting in 2027, the names of these businesses and the amount of tax money they save or receive as refunds will be available for the public to see. Additionally, the state will create an online database where anyone can search for all tax incentives given to a business. (Todavía no está traducido al español.)1
Lea la explicación oficial (en inglés)
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. The bill requires DOR to estimate the amount of sales and use taxes saved by the business solely based upon the aggregate sales price amounts disclosed in the annual report to DOR in annual reports filed on or after January 31, 2027. The bill specifies the name of the business and the amount of estimated tax saved by the business shall be a public record on or after January 31, 2027.4(7) and (8). The bill makes the name of the business and the amount of such a refund a public record on or after January 1, 2027. The bill amends 2025 Iowa Acts, chapter 155, section 4, enacted during the 2025 legislative session. The amendment requires the economic development authority to aggregate and post all tax incentives provided to a business in a searchable database for public viewing on the authority’s internet site within days of the effective date of this provision. The provision takes effect upon enactment.