| Old | New | Differences | |
|---|---|---|---|
| 1 | - | House File 205 - | |
| 1 | + | House File 205 - Introduced HOUSE FILE 205 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO HSB 71) A BILL FOR An Act relating to the distribution of certain barrel tax 1 revenues collected on beer. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 1365HV (1) 90 ec/rn | |
| 2 | 2 | ||
| 3 | - | | |
| 3 | + | H.F. 205 Section 1. Section 123.143, subsection 2, Code 2023, is 1 amended to read as follows: 2 2. Barrel tax revenues collected on beer manufactured in 3 this state from a class A beer permittee which owns and 4 operates a native brewery shall be credited to the barrel tax 5 fund hereby created in the office of the treasurer of state. 6 In addition, barrel tax revenues collected on beer manufactured 7 in this state from a special class A beer permittee which 8 owns and operates a brewpub that is sold at retail at the 9 manufacturing premises pursuant to section 123.130, subsection 10 4, shall be credited to the barrel tax fund. Moneys deposited 11 in the barrel tax fund shall not revert to the general fund 12 of the state without a specific appropriation by the general 13 assembly. Moneys in the barrel tax fund are appropriated to 14 the economic development authority for purposes of section 15 15E.117 . 16 EXPLANATION 17 The inclusion of this explanation does not constitute agreement with 18 the explanations substance by the members of the general assembly. 19 This bill provides that barrel tax revenues on beer 20 manufactured by a special class A beer permittee which 21 operates a brewpub that is sold at retail at the manufacturing 22 premises shall be credited to the barrel tax fund. Current law 23 provides that moneys in the barrel tax fund are appropriated to 24 the economic development authority for the promotion of Iowa 25 wine and beer. 26 -1- LSB 1365HV (1) 90 ec/rn 1/ 1 |