A bill for an act modifying the tuition and textbook tax credit available against the individual income tax, and including retroactive applicability provisions.
A bill for an act increasing the annual aggregate amount authorized for the endow Iowa tax credit and including effective date and applicability provisions.
A bill for an act 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.
A bill for an act exempting from the individual income tax the amount of wages received by a taxpayer for providing certain child care services, and including effective date and retroactive applicability provisions.
A bill for an act creating a deduction available against the individual income tax for gross rent paid by a taxpayer, and including applicability provisions.
A bill for an act relating to certain health facilities including ambulatory surgical centers and rural emergency hospitals, including licensing requirements and fees, providing penalties and making penalties applicable, providing emergency rulemaking authority, and including applicability and effective date provisions. Effective date: 03/28/2023, 07/01/2023. Contingent applicability date.
A bill for an act exempting from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle.
A bill for an act establishing an exemption for certain property classified as agricultural based on levee and drainage district assessments.(See HF 353.)
A bill for an act relating to the assessment and valuation of property rented or leased to certain low-income individuals and families and including effective date and retroactive applicability provisions.(See HF 717.)
A bill for an act exempting certain leases or rentals between affiliates from the sales and use tax and from the fee for new vehicle registration, and including effective date and retroactive applicability provisions.(See HF 664.)
A bill for an act relating to an entity-level taxation election for pass-through entities and allowing a partner or shareholder to claim a credit against the individual income tax.(See HF 352.)
A bill for an act relating to the assessment and taxation of certain sanitary sewage and storm water drainage property and including applicability provisions.(See HF 207.)