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Bills › 91st General Assembly

HF 329Died when the session ended · March 12, 2025

Relating to the distribution of water exempt from taxation and the use of tax exemption certificates, and providing civil penalties

Topics:Taxes

Same legislation: SF 200

Write your legislators about it

Also covers SF 200.

Official bill pageLobbyist declarationsOne-pager to print

Where it is now

  1. Done: IntroducedFebruary 4, 2025
  2. Done: SubcommitteeFebruary 20, 2025
  3. Stopped: House committeeDied when the General Assembly ended
  4. Next: Passes the House
  5. Next: Senate committeeFunnel: by March 20, 2026
  6. Next: Passes the Senate
  7. Next: To the Governor
  8. Next: Signed into law

Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill relates to the distribution of water exempt from taxation. The bill requires a water utility to accept and retain a valid exemption certificate and shall not unnecessarily require a person who presents a valid exemption certificate to obtain a sales or water service tax refund from the department of revenue rather than receiving the exemption. A water utility that does not accept a valid exemption certificate shall pay a civil penalty to the department of revenue equal to the amount of tax refunded to the person who possessed a valid exemption certificate plus interest. The bill defines “exemption certificate” and “water utility”. The department of revenue is required to adopt rules to administer the bill.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

House subcommittee

Named February 20, 2025. On March 12, 2025 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

Creates§421.72

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Lobbying

1 for · 1 against · 6 undecided · Who →

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

91st General Assembly

SF 200Cleared committeeSenate companionHF 329Cleared committeeHouse companion

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.