Bills › 91st General Assembly

HSB 96Died when the session ended · January 29, 2025

Relating to permissible local sales and services tax expenditures

Topics:Cities & countiesTaxes

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 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 Cities and counties can use money from local sales and service taxes to pay nonprofit organizations. These organizations must be tax-exempt and must provide public services within that specific city or county.1

Read the official explanation

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.

Full bill text2

House subcommittee

Named January 28, 2025. On January 29, 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

1 written public comment to its subcommittee: January 29, 2025 (1) · on the Legislature’s site

Iowa Code it changes

Amends§423B.7

How the Code works3

Lobbying

7 for · 0 against · 9 undecided · Who →