Iowa 2023-2024 Regular Session

Iowa House Bill HF376

Introduced
2/21/23  
Introduced
2/21/23  

Caption

A bill for an act relating to water quality by increasing the sales and use tax rates and conditioning the use of moneys from the natural resources and outdoor recreation trust fund, and including effective date provisions.

Impact

The financial provisions established by HF376 stipulate that the increased revenue generated by the sales and use tax hike is earmarked primarily for initiatives related to Iowa's nutrient reduction strategy, as well as other efforts aimed at improving environmental standards. As outlined in the bill, a precise portion of the newfound revenues is designated for education, ensuring that prior proportions of funding for education remain consistent even with the changes in tax rates. This ensures the concurrent growth of funding for ecological initiatives while maintaining valuable educational support.

Summary

House File 376, introduced by Isenhart, addresses water quality in Iowa through an increase in sales and use tax rates. The bill mandates that the state sales tax will rise from the current 6% to 6.125% beginning on January 1, 2024, with further incremental increases set for 2025 and 2026, ultimately capping at 6.375% until 2050. This tax adjustment is designed to bolster funding for the Natural Resources and Outdoor Recreation Trust Fund, which aims to protect and enhance water quality and natural areas throughout the state.

Contention

One point of contention surrounding HF376 rests on the conditionalities imposed on appropriating funds from the trust fund. The bill restricts the use of public moneys for purely demonstration projects and demands that any improvements funded be maintained for at least twenty years. Critics argue that these stipulations could significantly limit the agility and responsiveness of local entities to emerging environmental problems, while supporters believe they are necessary to ensure the integrity and longevity of environmental investments. Furthermore, the bill's requirement for local participation in watershed assessments may lead to disparities in influence and access for various stakeholders.

Companion Bills

No companion bills found.

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