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

HF 976: Relating to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, and inheritance taxes, changing tax expenditure reviews, and including effective date and retroactive applicability provisions

Signed into law

What it does

This bill relates to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, inheritance tax, and changing tax expenditure reviews. DIVISION I —— DISCLOSURE OF TAX INFORMATION. The bill specifies and updates the circumstances the department of revenue (department) may disclose state tax return and audit information to law enforcement. The bill also makes conforming changes related to disclosure of state tax return information to the treasurer of state for purposes of determining ownership of abandoned property.

Cost

Less revenue: up to $11,000

Division IX of the Bill will decrease General Fund revenue by $11,000 beginning in FY 2026, increasing annually by the rate of growth in Iowa personal income. Division XII — Limitations on Sales Tax Exemptions and Refunds and Transfers to the Energy Infrastruc…

House subcommittee · named January 28, 2025

Rep. Michael V. Sexton (R)
Rep. Jane Bloomingdale (R) · jane.bloomingdale@legis.iowa.gov
Rep. Larry McBurney (D) · larry.mcburney@legis.iowa.gov

Lobbying · 2 for, 0 against

For: Department of Revenue; Quality Technology Services LLC

In plain words

January 28, 2025Filed in the House and sent to the Ways and Means committee · as HSB 89
January 28, 2025House subcommittee named: Sexton, Bloomingdale and McBurney · as HSB 89
February 19, 2025Subcommittee recommended passing it · as HSB 89
March 20, 2025Approved by the House committee · as HSB 89
March 20, 2025Committee vote: 24–0 · as HSB 89
March 24, 2025Filed in the House
March 24, 2025Approved by the House committee, and given a new number: HF 976 · as HSB 89
March 27, 2025Cost estimate (fiscal note) posted
May 8, 2025Passed the House, 84–0
May 9, 2025Arrived in the Senate
May 13, 2025Took the place of SF 614 on the Senate floor (the same legislation)
May 13, 2025Passed the Senate, 45–0
May 27, 2025Sent to the Governor
June 6, 2025Cost estimate (fiscal note) posted
June 6, 2025Signed into law