Bills › 91st General Assembly

HF 436Died when the session ended · March 11, 2025

Relating to child restraint systems by excluding purchases from the sales and use tax and by including the value in the loss calculations for specified insurance settlements of automobiles, and including applicability provisions

Sponsored by Rep. Eddie Andrews (R), Rep. Dr. Steven P. Bradley (R), Rep. Taylor R. Collins (R), Rep. Samantha Fett (R), Rep. Dan Gehlbach (R), Rep. Thomas Gerhold (R), Rep. Cindy Golding (R), Rep. Helena Hayes (R), Rep. Bob Henderson (R), Rep. Chad Ingels (R), Rep. Thomas Jay Moore (R), Rep. Travis M. Sitzmann (R), Rep. Mark I. Thompson (R), Rep. Ryan Weldon (R), Rep. David E. Young (R)

Topics:InsuranceTaxes

Where it is now

  1. Done: IntroducedFebruary 17, 2025
  2. Done: SubcommitteeFebruary 26, 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 in Iowa will no longer have to pay sales or use tax when they buy car seats or booster seats. If a car is damaged or totaled in an accident, insurance companies must include the value of any child restraint systems inside the vehicle when paying out a settlement.1

Read the official explanation

This bill relates to child restraint systems. DIVISION I —— SALES AND USE TAX EXEMPTION. The bill exempts from the sales and use tax the sales price of a child restraint system. The bill defines “child restraint system”.5. DIVISION II —— INSURANCE SETTLEMENTS. The bill requires a person to include the value of any child restraint systems that are located in an automobile at the time the automobile is subject to a partial or total loss. “Automobile” is defined in the bill as a motor vehicle designed primarily for carrying nine passengers or less, excluding motorcycles and motorized bicycles. 213. The division applies to automobile losses for automobiles that are subject to a partial or total loss occurring on or after July 1, 2025.

Full bill text2

House subcommittee

Named February 26, 2025. On March 11, 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

Creates§507B.4D

Amends§423.3

How the Code works3

Lobbying

3 for · 0 against · 0 undecided · Who →