Bills › 91st General Assembly

HSB 236Died when the session ended · March 3, 2025

Relating to the sales tax imposed on amusement devices

Topics:Taxes

Where it is now

  1. Done: IntroducedFebruary 20, 2025
  2. Done: SubcommitteeFebruary 20, 2025
  3. Stopped: House committeeDied when the General Assembly ended
  4. Next: Passes the House
  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 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

AI summary People who run amusement machines, like arcade games, would not have to pay sales tax on the money used to buy prizes. This change only applies to the portion of the money that goes toward those prizes.1

Read the official explanation

This bill provides a sales tax exemption on the sales price from the operation of amusement devices, to the extent the amount of the sales price represents amounts that will be awarded as prizes during the operation of such devices.

Full bill text2

House subcommittee

Named February 20, 2025. On March 3, 2025 it recommended passage.

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§423.2

How the Code works3

Lobbying

3 for · 0 against · 3 undecided · Who →

Family tree

Earlier and later bills are matched by wording or an identical title.

Tried before

This idea has been filed in 2 earlier General Assemblies. None became law, though one got through a chamber.

  • HF 2625 Relating to the sales tax imposed on amusement devices
    90th General Assembly · Passed House · same title
    Passed a chamber
  • HF 276 Relating to the sales tax imposed on amusement devices
    90th General Assembly · Renumbered as HF 2625 · same title
    Cleared committee
  • SSB 3161 SSB 3161
    89th General Assembly · In committee · very similar
    Cleared committee

Matched by wording or an identical title.