Exempting from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle

Where it is now

1. ✓
   Done: IntroducedFebruary 19, 2025
2. ✓
   Done: SubcommitteeFebruary 25, 2025
3. ✓
   Done: House committeeMarch 13, 2025
4. ✕
   Stopped: Passes the HouseDied when the General Assembly ended
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 exempts from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle. The bill defines “adaptive driving equipment” to mean platform wheelchair lifts, under-vehicle lifts, power door openers, lowered floors, raised roofs, raised doors, hand controls, left foot gas pedals, reduced-effort and zero-effort steering and braking, and digital driving systems. Under the bill, adaptive driving equipment sold or adaptive driving equipment installation services furnished are exempt from the sales and use tax if such equipment is sold and services furnished are sold or furnished for the installation in a motor vehicle used primarily by a person unable to drive or be transported without such equipment installed in the motor vehicle.

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 25, 2025. On March 6, 2025 it recommended passage.

• Rep. David E. Young REmail
• Rep. Jane Bloomingdale REmail
• Rep. Kenan Judge DEmail

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

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