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

HSB 230: Exempting the services furnished by private employment agencies from the state sales and use tax

Died when the session ended · The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died.

What it does

This bill exempts the services furnished by a private employment agency from the state sales and use tax. By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5.

Sponsors

Not listed

Cost

No fiscal note

House subcommittee · named February 20, 2025

  • Rep. Mike Vondran (R) · mike.vondran@legis.iowa.gov
  • Rep. Elizabeth Wilson (D) · elizabeth.wilson@legis.iowa.gov
  • Rep. David E. Young (R) · david.young@legis.iowa.gov

In plain words

  1. February 20, 2025Filed in the House and sent to the Ways and Means committee
  2. February 20, 2025House subcommittee named: Vondran, Wilson and Young
  3. March 3, 2025Subcommittee recommended passing it

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/91/HSB230