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

HSB 226: Making a rural water district a designated exempt entity for purposes of the sales and use tax

Became HF 1033 · Its progress continues under the new number.

What it does

This bill makes a nonprofit rural water district organized under Code chapter 504 as provided in Code chapter 357A a designated exempt entity, which allows the nonprofit rural water district to apply to the department of revenue for the refund of the sales and use tax upon sales of building materials, supplies, and equipment, or from services furnished by a contractor in the performance of a written contract with the rural water district, if certain circumstances relating to the contract are met.

Cost

See the fiscal note

House File 1033 is estimated to decrease annual revenues to the General Fund, the SAVE Fund, and the LOST by the amounts in Figure 1.

House subcommittee · named February 20, 2025

Rep. Carter F. Nordman (R) · carter.nordman@legis.iowa.gov
Rep. Kenan Judge (D) · kenan.judge@legis.iowa.gov
Rep. John H. Wills (R) · john.wills@legis.iowa.gov

Lobbying · 1 for, 0 against

For: Iowa Rural Water Association

In plain words

February 20, 2025Filed in the House and sent to the Ways and Means committee
February 20, 2025House subcommittee named: Nordman, Judge, Wills and J
March 13, 2025Subcommittee recommended passing it
April 23, 2025Approved by the House committee
April 23, 2025Committee vote: 20–2
April 24, 2025Approved by the House committee, and given a new number: HF 1033