Relating to child restraint systems by excluding purchases from the sales and use tax and by including the value in the loss calculations for specified insurance settlements of automobiles, and including applicability provisions

Sponsored by Rep. Eddie Andrews (R), Rep. Dr. Steven P. Bradley (R), Rep. Taylor R. Collins (R), Rep. Samantha Fett (R), Rep. Dan Gehlbach (R), Rep. Thomas Gerhold (R), Rep. Cindy Golding (R), Rep. Helena Hayes (R), Rep. Bob Henderson (R), Rep. Chad Ingels (R), Rep. Thomas Jay Moore (R), Rep. Travis M. Sitzmann (R), Rep. Mark I. Thompson (R), Rep. Ryan Weldon (R), Rep. David E. Young (R)

Topics:Taxes

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Where it is now

Done: IntroducedFebruary 17, 2025
Done: SubcommitteeFebruary 26, 2025
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 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 child restraint systems. DIVISION I —— SALES AND USE TAX EXEMPTION. The bill exempts from the sales and use tax the sales price of a child restraint system. The bill defines “child restraint system”.5. DIVISION II —— INSURANCE SETTLEMENTS. The bill requires a person to include the value of any child restraint systems that are located in an automobile at the time the automobile is subject to a partial or total loss. “Automobile” is defined in the bill as a motor vehicle designed primarily for carrying nine passengers or less, excluding motorcycles and motorized bicycles.

Read the full explanation

213. The division applies to automobile losses for automobiles that are subject to a partial or total loss occurring on or after July 1, 2025.

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 26, 2025. On March 11, 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§507B.4D

Amends§423.3

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

Lobbying

3 for · 0 against · 0 undecided · Who →