HF 485: 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

What it does

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.

House subcommittee · named February 25, 2025

• Rep. David E. Young (R) · david.young@legis.iowa.gov
• Rep. Jane Bloomingdale (R) · jane.bloomingdale@legis.iowa.gov
• Rep. Kenan Judge (D) · kenan.judge@legis.iowa.gov

Lobbying · 4 for, 0 against

For: Brain Injury Association of Iowa; Easterseals Iowa; Iowa Developmental Disabilities Council; Iowa Occupational Therapy Association

In plain words

1. February 19, 2025Filed in the House and sent to the Ways and Means committee
2. February 25, 2025House subcommittee named: Young, Bloomingdale and Judge
3. March 6, 2025Subcommittee recommended passing it
4. March 13, 2025Approved by the House committee
5. March 13, 2025Committee vote: 23–0