Bills › 91st General Assembly

HSB 230Died when the session ended · March 3, 2025

Exempting the services furnished by private employment agencies from the state sales and use tax

Topics:Business & economyTaxes

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 Private employment agencies will no longer have to pay state sales or use taxes on the services they provide. This change means these businesses are exempt from those specific taxes when they help people find work.1

Read the official explanation

This bill exempts the services furnished by a private employment agency from the state sales and use tax. By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5.

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

0 for · 0 against · 2 undecided · Who →

Family tree

91st General Assembly

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 2627 Exempting the sales price of honey bees from the state sales and use tax
    90th General Assembly · Passed House · similar
    Passed a chamber
  • SF 2046 Exempting the services furnished by executive search agencies and private employment agenc…
    88th General Assembly · In committee · very similar
    Cleared committee

Similar bills this General Assembly

  • HF 1004 Exempting the sales price of honeybees from the state sales and use tax
    91st General Assembly · In committee
    Similar

Matched by wording or an identical title.