Relating to permissible local sales and services tax expenditures

Where it is now

1. ✓
   Done: IntroducedJanuary 28, 2025
2. ✓
   Done: SubcommitteeJanuary 28, 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 General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill specifies that local sales and services tax moneys received by a city or county may be expended to a nonprofit entity exempt from income tax under section 501(c)(3) of the Internal Revenue Code that is providing public services in the applicable city or county.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

House subcommittee

Named January 28, 2025. On January 29, 2025 it recommended passage.

• Rep. Sam Wengryn REmail
• Rep. Tom Determann REmail
• Rep. Daniel Gosa DEmail

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§423B.7

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works