Crediting excise taxes imposed upon the sale of aircraft to the aviation fund

Where it is now

1. ✓
   Done: IntroducedJanuary 28, 2026
2. ✓
   Done: SubcommitteeMarch 4, 2026
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 credits excise taxes (use taxes) imposed upon the sale of aircraft to the state aviation fund. Currently, the use tax is imposed at a rate of percent upon the sale of aircraft subject to registration under Code section 328.20, if the aircraft is purchased for use in this state. The bill changes the deposit of the use taxes from the sale of such aircraft from the general fund of the state to the state aviation fund. Moneys in the state aviation fund are for use by the department of transportation for airport engineering studies, construction or improvements, and the windsock program for public airports and marketing at commercial service airports.

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 March 4, 2026. On March 11, 2026 it recommended passage.

• Rep. Matt W. Windschitl REmail
• Rep. Larry McBurney DEmail
• Rep. John H. Wills REmail

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§328.56§423.43

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