Bills › 91st General Assembly
Exempting remotely piloted aircraft used directly and primarily for agricultural purposes from aircraft registration requirements and sales tax
Sponsored by Sen. Ken Rozenboom (R)
Topics:TaxesTransportation
Where it is now
- Done: IntroducedJanuary 13, 2026
- Done: SubcommitteeJanuary 14, 2026
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: House committeeFunnel: by March 20, 2026
- Next: Passes the House
- Next: To the Governor
- 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
Under current law, an owner of a civil aircraft who resides in Iowa, or who operates or otherwise controls the aircraft within the boundaries of Iowa for a period of more than days, must register the aircraft annually with the department of transportation (DOT). Annual aircraft registration fees are paid to the DOT and deposited in the state aviation fund. The fee for the first year of aircraft registration is percent of the manufacturer’s list price of the aircraft.25 percent for the fourth and subsequent registration years.
Read the full explanation
The minimum fee is $35 and the maximum fee is $5,000. Also under current law, there is imposed a tax of percent upon the sales price of all sales of tangible personal property sold at retail in the state to consumers or users, unless otherwise provided in Code chapter 423. This bill exempts remotely piloted aircraft used directly and primarily for agricultural purposes from the registration requirements for aircraft under Code chapter 328 and from the sales tax.5. For purposes of the bill, “remotely piloted aircraft” means a self-propelled vehicle used for navigation and flight, that is controlled by the use of an electronic system and is not designed to carry a human.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
Senate subcommittee
Named January 14, 2026. It hasn’t reported yet.
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
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
0 for · 1 against · 1 undecided · Who →