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

HF 2774: Exempting sales and use taxes incurred for constructing a regional water trail system by a nonprofit corporation, and including effective date and retroactive applicability 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 exempts sales and use taxes incurred by a nonprofit corporation for the construction of a regional water trail system. The bill makes a nonprofit corporation (nonprofit) organized under Code chapter 504 a designated exempt entity, which allows the nonprofit corporation 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 nonprofit.

Cost

See the fiscal note

House File 2774 is estimated to decrease revenue to the General Fund, the SAVE Fund, and the LOST by the amounts shown in Figure 1.

House subcommittee · named April 8, 2026

Rep. Bill Gustoff (R) · bill.gustoff@legis.iowa.gov
Rep. Kenan Judge (D) · kenan.judge@legis.iowa.gov
Rep. David E. Young (R) · david.young@legis.iowa.gov

Lobbying · 4 for, 0 against

For: Great Outdoors Foundation; Iowa Sportsmans Club; Izaak Walton League - Iowa Division; The Nature Conservancy

In plain words

April 8, 2026Filed in the House and sent to the Ways and Means committee · as HSB 774
April 8, 2026House subcommittee named: Gustoff, Judge and Young · as HSB 774
April 13, 2026Subcommittee recommended passing it · as HSB 774
April 15, 2026Filed in the House
April 15, 2026Approved by the House committee · as HSB 774
April 15, 2026Committee vote: 24–0 · as HSB 774
April 15, 2026Approved by the House committee, and given a new number: HF 2774 · as HSB 774
April 17, 2026Cost estimate (fiscal note) posted