Ways and Means

IA - Senator Joe Bolkcom (D)

Title:

Chair

IA - Senator Joe M. Seng (D)

Title:

Vice Chair

IA - Senator Randy Feenstra (R)

Title:

Ranking Member

IA - Senator Jerry Behn (R)

Title:

Member

IA - Senator Rick Bertrand (R)

Title:

Member

IA - Senator Dennis Black (D)

Title:

Member

IA - Senator Jake Chapman (R)

Title:

Member

IA - Senator William A. Dotzler Jr. (D)

Title:

Member

IA - Senator Robert M. Hogg (D)

Title:

Member

IA - Senator Pam Jochum (D)

Title:

Member

IA - Senator Matt McCoy (D)

Title:

Member

IA - Senator Janet Petersen (D)

Title:

Member

IA - Senator Herman C. Quirmbach (D)

Title:

Member

IA - Senator Charles Schneider (R)

Title:

Member

IA - Senator Roby Smith (R)

Title:

Member

IA - HF2273 A bill for an act relating to certain state and local government activities related to vehicle registration, taxation of rental vehicles, and levee and drainage districts. Effective 7-1-14.

IA - SF2222 A bill for an act relating to the repeal of the state inheritance tax and the state qualified use inheritance tax.

IA - SF2238 A bill for an act relating to health enterprise zones, providing for tax credits and other financial assistance, and including applicability provisions.

IA - SSB1174 Unknown

IA - SSB1253 Unknown

IA - SSB3117 A study bill for an act relating to the technical administration of the tax and related laws of the state, including administration by the department of revenue of certain tax credits and refunds, income taxes, sales and use taxes, hotel and motel taxes, and equipment taxes, and modifying provisions relating to the property assessment appeal board, and including effective date and retroactive applicability provisions.

IA - SSB3162 A study bill for an act relating to the rebate of sales tax imposed and collected at an automobile racetrack facility and including effective date and retroactive applicability provisions.

IA - SSB3201 A study bill for an act modifying provisions applicable to the solar energy system tax credit, and including retroactive applicability provisions.

IA - SSB3203 Unknown

IA - SF88 A bill for an act relating to the amount of the earned income tax credit and including retroactive applicability provisions. (See SF 422.)

IA - SF92 A bill for an act providing reserve peace officers with an individual income tax credit and including effective date and applicability provisions.

IA - SF104 A bill for an act exempting from the computation of net income for the individual state income tax all social security benefits and governmental or other pension or retirement pay, and including effective date and retroactive applicability provisions.

IA - SF112 A bill for an act relating to the corporate income tax rates imposed on corporations and including retroactive applicability provisions.

IA - SF260 A bill for an act relating to the corporate income tax rates imposed on corporations and including retroactive applicability provisions.

IA - SF268 A bill for an act relating to the natural resources and outdoor recreation trust fund by increasing the sales and use tax rates and including effective date provisions.

IA - SF302 A bill for an act creating the hire a hero tax credit and including retroactive applicability provisions. (Formerly SSB 1064.)

IA - SF305 A bill for an act relating to the transfer of real estate and the filing of a mortgage release certificate, providing for a fee and making remedies applicable, and including effective date provisions. (Formerly SSB 1073; see SF 445.)

IA - SF314 A bill for an act providing an income tax checkoff for type 1 diabetes research and making an appropriation.

IA - SF367 A bill for an act providing for charitable food donations to food banks and similar organizations, including by providing for appropriations and a tax credit, and including applicability provisions. (Formerly SSB 1177; see SFs SF 4377 and 439.)

IA - SF450 A bill for an act modifying provisions pertaining to delayed deposit services businesses, including provisions relating to fees. (Formerly SSB 1250.)

IA - SF454 A bill for an act relating to the assessment and taxation of telecommunications company property, establishing a study, and including applicability provisions. (Formerly SSB 1254.)

IA - SSB1175 Unknown

IA - SSB1182 Unknown

IA - SSB1202 Unknown

IA - SF39 A bill for an act providing a property assessment adjustment for certain property of persons who have attained the age of sixty-five, providing a penalty, and including retroactive and other applicability provisions.

IA - SF341 A bill for an act modifying provisions applicable to the propane education and research council. (Formerly SSB 1087.)

IA - SF408 A bill for an act relating to the Iowa finance authority and making an appropriation. (Formerly SSB 1217.)

IA - SF409 A bill for an act relating to the economic development financial assistance duties and powers of the economic development authority by authorizing and creating fees, affecting the aggregate tax credit limit for certain economic development programs, making an appropriation, and including effective date and retroactive applicability provisions. (Formerly SSB 1075.)

IA - SF410 A bill for an act modifying the innovation fund investment tax credit and including effective date and retroactive applicability provisions. (Formerly SSB 1112.)

IA - SF412 A bill for an act providing for a small employer health insurance tax credit for individual and corporate income taxpayers and including retroactive applicability provisions. (Formerly SSB 1024; see SF 449.)

IA - SF443 A bill for an act relating to the individual income tax by providing for reduced tax rates, creating an alternative individual income tax imposed at the election of the taxpayer, and including effective date and retroactive applicability provisions.

IA - SF2048 A bill for an act reducing the individual and corporate income tax rates and including effective date and applicability provisions.

IA - SF2138 A bill for an act relating to property taxes of veterans by providing an additional homestead credit for certain disabled veterans, modifying the military service property tax exemption and credit, making penalties applicable, and including applicability provisions. (Formerly SSB 3122.)

IA - SF2223 A bill for an act relating to the additional homestead property tax credit for disabled veterans and including applicability date provisions.

IA - SF2265 A bill for an act relating to certain state and local government activities related to vehicle registrations and levee and drainage districts. (Formerly SSB 3140.)

IA - SF2308 A bill for an act concerning the excise tax on compressed natural gas and liquefied natural gas used as special fuel. (See SF 2338.)

IA - SF2326 A bill for an act modifying the number and qualification of cities that may participate in the targeted jobs withholding tax credit program.

IA - SF2333 A bill for an act relating to renewable fuels, by modifying the rate of the E-15 plus gasoline promotion tax credit and extending provisions for a biodiesel production refund, and including effective date and retroactive applicability provisions. (See SF 2344.)

IA - SSB1071 Unknown

IA - SSB1136 Unknown

IA - SSB1137 Unknown

IA - SSB1242 Unknown

IA - SSB3181 A study bill for an act relating to the child and dependent care credit available against the individual income tax, and including retroactive applicability provisions.

IA - SSB3207 Unknown

IA - SSB3209 Unknown

IA - HF478 A bill for an act relating to revenue and taxation by modifying the transfer of moneys from the Iowa economic emergency fund to the taxpayers trust fund, creating an Iowa taxpayers trust fund tax credit and fund and providing for the transfer of moneys for purposes of the credit, creating an alternative base income tax and an alternative cumulative income surtax imposed at the election of the taxpayer and including effective date and retroactive applicability provisions. (Formerly HF 3)

IA - HF574 A bill for an act repealing a requirement that taxpayers indicate on their tax returns the presence or absence of health care coverage for their dependent children and apply for certain public health care coverage, and including effective date and retroactive applicability provisions. (Formerly HF 235)

IA - HF626 A bill for an act relating to the collection of sales and use tax in this state, including retailers maintaining a place of business in this state, agreements relating to the collection of sales and use taxes, sales of tangible personal property and services to the state, related reporting requirements, and the transfer of certain sales and use tax revenues to the taxpayers trust fund. (Formerly HSB 226)

IA - HF633 A bill for an act providing an exemption from the computation of net income for the individual income tax of net capital gain from the sale or exchange of qualified capital stock and including effective date and retroactive applicability provisions. (Formerly HF 336)

IA - HF645 A bill for an act relating to the sales tax exemption for certain wastewater treatment or effluent treatment services. (Formerly HSB 227)

IA - SF197 A bill for an act relating to the collection of a small claims judgment by the centralized collection unit of the department of revenue, and providing for a fee.

IA - SF205 A bill for an act relating to the targeted jobs withholding credit pilot project and including applicability provisions. (Formerly SF 122; see SF 433.)

IA - SF207 A bill for an act exempting federal retirement pay received for military service from the state individual income tax and including retroactive applicability provisions.

IA - SF2043 A bill for an act providing an exemption from the computation of net income for the individual income tax of net capital gain from the sale or exchange of qualified capital stock and including effective date and retroactive applicability provisions.

IA - SF2071 A bill for an act increasing the amount of the volunteer fire fighter and volunteer emergency medical services personnel tax credit and including retroactive applicability provisions.

IA - SF2088 A bill for an act providing an exemption from the state sales tax for investment counseling services.

IA - SF2149 A bill for an act concerning the transfer of a portion of state sales tax revenue to the road use tax fund.

IA - SF2163 A bill for an act relating to the calculation of the amount of the child and dependent care tax credit, and including effective date and retroactive applicability provisions.

IA - SF2170 A bill for an act related to customers with delinquent accounts for the provision of wastewater, sewer system, storm water drainage system, or sewage treatment services by a city utility or city enterprise.

IA - SF2194 A bill for an act creating an Iowa woman-owned business tax credit available against the individual and corporate income tax, providing for penalties, and including effective date and applicability provisions.

IA - SSB1134 Unknown

IA - SSB1135 Unknown

IA - SSB1238 Unknown

IA - SSB1243 Unknown

IA - SSB1244 Unknown

IA - SSB1250 Unknown

IA - SSB1252 Unknown

IA - SSB1254 Unknown

IA - SSB1255 Unknown

IA - SSB3015 A study bill for an act relating to taxation by updating the Code references to the Internal Revenue Code, providing for the repeal of the generation skipping transfer tax and Iowa estate tax, and including effective date and retroactive applicability provisions.

IA - SSB3016 A study bill for an act relating to the administration of the streamlined sales tax agreement by the department of revenue.

IA - SSB3205 A study bill for an act providing for the creation of first=time homebuyer savings accounts in Iowa, including related individual income tax exemptions, making penalties applicable, and including effective date and applicability provisions.

IA - SSB3208 A study bill for an act exempting from the sales tax the sales price of a diesel fuel trailer or seed tender used primarily in agricultural production.

IA - HF619 A bill for an act relating to the operation of all-terrain vehicles on highways upon registration with the department of transportation, providing a registration fee, and providing penalties. (Formerly HF 507) (Formerly HF 263)

IA - HF2444 A bill for an act relating to the administration of the tax and related laws of the department of revenue, including powers and duties of the director and administration of the inheritance tax, motor fuel and special fuel taxes, and including effective date and retroactive applicability provisions. Effective 7-1-14, with exception of sections 3 and 4, effective 5-30-14.

IA - SF2032 A bill for an act extending placement in service requirements in relation to qualification for the renewable energy facility tax credit. (See SF 2343.)

IA - SF2042 A bill for an act providing for an annual transfer of revenue to the road use tax fund.

IA - SF2334 A bill for an act exempting from the individual income tax the wages of individuals who provide services to disabled individuals and including effective date and applicability provisions.

IA - SF2335 A bill for an act providing a new business tax credit available against the corporate income tax, and including effective date and applicability provisions.

IA - SSB1172 Unknown

IA - SSB1173 A study bill for an act relating to certain fees collected by the county sheriff.

IA - SSB1241 Unknown

IA - SSB3206 A study bill for an act relating to the exclusion from the computation of net income for the individual income tax of net capital gains from the sale of a business and including retroactive applicability provisions.

IA - SF129 A bill for an act exempting from the sales tax the sales price of a physical exercise club contract.

IA - SF179 A bill for an act providing for an annual adjustment to the amount of value used to calculate the homestead credit and including applicability provisions.

IA - SF32 A bill for an act relating to a property assessment adjustment for certain persons, applying income and age limitations, providing a penalty, and including retroactive and other applicability provisions.

IA - SF86 A bill for an act relating to the taxpayers trust fund by modifying the transfer of moneys from the Iowa economic emergency fund to the taxpayers trust fund, allowing transfers from the taxpayers trust fund, creating an Iowa taxpayers trust fund tax credit and fund and providing for the transfer of moneys from the taxpayers trust fund for purposes of the credit, and including effective date and retroactive applicability provisions.

IA - SF100 A bill for an act relating to the military service property tax exemption and credit by increasing the exemption amount, and including applicability provisions.

IA - SF107 A bill for an act relating to the taxpayers trust fund by modifying the transfer of moneys from the Iowa economic emergency fund to the taxpayers trust fund, creating an Iowa tax rebate payable from the taxpayers trust fund, creating a related individual income tax exemption, and making appropriations, and including effective date and retroactive applicability provisions.

IA - SF211 A bill for an act providing an exemption from the computation of the state individual income tax of all pay, including retirement pay, received from the federal government for military service and including retroactive applicability provisions.

IA - SF218 A bill for an act relating to the procedures and practices of the department of revenue by permitting the abatement of assessed interest under certain conditions.

IA - SF262 A bill for an act creating an exemption from the computation of the state individual income tax of net capital gains from the sale of an equity investment in a qualified Iowa business and including retroactive applicability provisions.

IA - SF267 A bill for an act creating a tax credit available for the individual and corporate income taxes, the franchise tax, insurance premiums tax, and the moneys and credits tax for a charitable contribution to certain institutions engaged in regenerative medicine research and including retroactive applicability provisions.

IA - SF278 A bill for an act relating to the assessment of certain real estate used in the cultivation and production of algae, and including effective date and retroactive applicability provisions.

IA - SF292 A bill for an act providing for a tax credit for the repayment of certain student loan debt and including applicability provisions. (Formerly SSB 1184.)

IA - SF428 A bill for an act establishing a public building rehabilitation income tax credit.

IA - SF2017 A bill for an act relating to the property tax exemption for property designated to be a native prairie or wetland and including effective date and retroactive applicability provisions.

IA - SF2026 A bill for an act providing a property assessment adjustment for certain property of persons who have attained the age of sixty-five, applying income limitations, providing a penalty, and including retroactive and other applicability provisions.

IA - SF2106 A bill for an act relating to the spaying and neutering of pets, by establishing a board and fund, providing for an income tax checkoff, providing for special motor vehicle registration plates, establishing fees, and making appropriations.

IA - SF2256 A bill for an act relating to the administration of the redevelopment tax credits program by the economic development authority and including applicability provisions. (See SF 2339.)

IA - SF2331 A bill for an act relating to the approval, imposition, and distribution of local option taxes. (See SF 2348.)

IA - SF2336 A bill for an act relating to the sales tax exemption for the purchase of certain items used in certain manufacturing, research and development, data processing or storage, or recycling activities.

IA - SR6 A resolution requesting the legislative council to establish an interim study committee to study elimination of the income tax in Iowa.

IA - SSB1046 Unknown

IA - SSB1239 Unknown

IA - SSB1240 Unknown

IA - SSB3204 A study bill for an act relating to the administration of the tax and related laws of the department of revenue, including powers and duties of the director and administration of the individual income tax, inheritance tax, motor fuel and special fuel taxes, and including retroactive applicability provisions.

IA - HF598 A bill for an act exempting the sales price of all-terrain vehicles and off-road utility vehicles used primarily in agricultural production from the sales and use tax. (Formerly HF 111)

IA - HF617 A bill for an act relating to the licensure of ambulatory surgical centers, providing for fees to be considered repayment receipts, providing penalties, and including effective date provisions. (Formerly HF 581) (Formerly HSB 48)

IA - HF2108 A bill for an act relating to property tax assessment and taxation by modifying requirements relating to property assessment notices and equalization order notices, modifying provisions relating to property assessment protests, and including applicability provisions. (Formerly HSB 508)

IA - HF2443 A bill for an act relating to the sales tax exemption for the purchase of certain items used in certain manufacturing, research and development, data processing or storage, or recycling activities. (Formerly HSB 670)

IA - SF108 A bill for an act exempting investment counseling services from the state sales tax.

IA - SF126 A bill for an act relating to the sales and use tax imposed on the operation of bingo games.

IA - SF128 A bill for an act increasing the amount of the tuition tax credit and including retroactive applicability provisions.

IA - SF238 A bill for an act relating to an electric or natural gas vehicle facility tax credit and including effective date and retroactive applicability provisions. (See SF 434.)

IA - SF242 A bill for an act relating to the sales tax exemption for certain wastewater treatment or effluent treatment services.

IA - SF424 A bill for an act increasing the amount of the exclusion from the computation of net income for purposes of the individual income tax of governmental or other pension or retirement pay, and including retroactive applicability provisions.

IA - SF448 A bill for an act relating to state taxes by eliminating the individual income tax, increasing the sales and use tax rates, making conforming changes, and including effective date and applicability provisions.

IA - SF2164 A bill for an act relating to the individual income tax by modifying the income tax brackets and tax rates, increasing the net income amounts for purposes of the alternate tax and minimum filing thresholds, eliminating the deduction for federal income taxes paid, increasing the personal exemption credit for dependents, and creating an exemption for certain married wage earners, and including effective date and retroactive applicability provisions.

IA - SF2213 A bill for an act authorizing counties to impose a local tourism tax following approval at election and establishing a local tourism tax fund.

IA - SF2254 A bill for an act providing for the regulation of commercial establishments keeping nonagricultural animals, providing for fees and appropriations, and making penalties applicable. (Formerly SF 2166; see SF 2361.)

IA - SF2281 A bill for an act relating to the administration of the historic preservation and cultural and entertainment district tax credit program by the department of cultural affairs, providing for fees, and including applicability provisions. (Formerly SSB 3142.)

IA - SF2323 A bill for an act exempting from the state sales tax the purchase price of tangible personal property sold and services furnished to a nonprofit food bank. (See SF 2356.)

IA - SF2329 A bill for an act relating to the tax imposed on certain natural gas consumed in the state by modifying tax rates, providing for a natural gas consumer tax supplement, making appropriations, and including effective date provisions.

IA - HF622 A bill for an act relating to the period of time for completing real property assessments and to the period of time and method for filing property tax assessment protests to the local board of review and including applicability provisions. (Formerly HF 508) (Formerly HSB 202)

IA - HF2454 A bill for an act relating to the beginning farmer tax credit program, including the agricultural assets transfer tax credit and the custom farming contract tax credit, by extending the carryforward period, and including effective date and retroactive applicability provisions. Divisions I, II, and VI effective 5-23-14, Divisions III and VII effective 1-1-15, and Divisions IV and V effective 1-1-18.

IA - HF2456 A bill for an act relating to the approval and imposition of the facilities property tax levy and the equipment replacement and program sharing property tax levy for a merged area and including effective date and applicability provisions. Vetoed.

IA - HF2459 A bill for an act relating to the individual income tax by creating a tax credit for reserve peace officers and by modifying the tax credit for volunteer fire fighter and volunteer emergency medical services personnel and including retroactive applicability provisions. Effective 7-1-14.

IA - HF2466 A bill for an act relating to the assessment of certain housing rented or leased to low-income individuals and families and including applicability provisions. Effective 7-1-14.

IA - HF2468 A bill for an act creating an individual income tax credit for qualified adoption expenses paid or incurred in connection with certain adoptions and including retroactive applicability provisions. Effective 7-1-14.

IA - HF2464 A bill for an act providing for the rebate of state sales and use tax to the owner or operator of a raceway facility, and providing penalties. Effective 7-1-14.

IA - SSB3222 A study bill for an act creating the medical cannabidiol Act and providing penalties and including effective date provisions.

IA - HF2471 A bill for an act relating to the Iowa individual income tax checkoffs by modifying the Iowa election campaign income tax checkoff and providing for the future repeal of the checkoff, by creating an income tax checkoff for the reduction of food insecurity within this state and providing for the future repeal of the checkoff, by creating income tax checkoffs for the Iowa state fair foundation fund and the veterans trust fund and volunteer fire fighter preparedness fund, making an appropriation...

IA - SSB3225 A study bill for an act relating to state regulatory matters by exempting from sales tax the furnishing of certain environmental testing services, modifying the registration and regulation of motorsports recreational vehicles, recreational vehicle operators, and recreational vehicle cargo, and including fees, penalties, and effective date provisions.

IA - SF2345 A bill for an act concerning the apportionment of certain gross receipts of a broadcaster for purposes of Iowa income tax, and including effective date and applicability provisions.

IA - HF2446 A bill for an act exempting from the sales tax the sales price of a diesel fuel trailer or seed tender used primarily in agricultural production. Effective 7-1-14.

IA - HF2447 A bill for an act relating to the registration and regulation of motorsports recreational vehicles, recreational vehicle operators, and recreational vehicle cargo, and including fees and penalties. (Formerly HF 2198)

IA - HF2448 A bill for an act relating to the administration of programs by the economic development authority by modifying the high quality jobs program, creating a workforce housing tax incentives program and making penalties applicable, and repealing the enterprise zone program, and including effective date and retroactive and other applicability provisions. Effective 7-1-14, with exception of Division II and section 27, effective 5-30-14.

IA - HF2452 A bill for an act providing for the creation of first-time homebuyer savings accounts in Iowa, including related individual income tax exemptions, making penalties applicable, and including effective date and applicability provisions. (Formerly HF 2353) (Formerly HSB 638)

IA - HF2453 A bill for An Act relating to the administration of the historic preservation and cultural and entertainment district tax credit program by the department of cultural affairs, providing for fees, and including applicability provisions. Effective 7-1-14.

IA - SSB3214 A study bill for an act relating to payment of wages by debit card or pay card.

IA - SSB3216 A study bill for an act relating to the administrative appeals process for certain tax matters and a related study and report, and including effective date and applicability provisions.

IA - SSB3217 A study bill for an act relating to state taxation and related budgetary matters, including state sales and use taxes, the natural resources and outdoor recreation trust fund, and the state individual income tax, and including effective date and applicability provisions.

IA - SSB3218 A study bill for an act relating to benefited recreational lake districts, water quality districts, and combined recreational lake and water quality districts and including effective date and retroactive applicability provisions.

IA - SSB3219 A study bill for an act relating to the additional homestead credit for certain disabled veterans and including effective date and applicability provisions.

IA - SF2354 A bill for an act relating to the administration of certain economic development programs by the economic development authority and including effective date and retroactive applicability provisions. (Formerly SSB 3121 and SF 2180; see SF 2359.)

IA - HF2476 A bill for an act relating to funding of unified law enforcement districts, and including effective date and applicability provisions. Effective 5-23-14.