Iowa 2023-2024 Regular Session

Iowa House Bill HF676

Introduced
3/21/23  
Refer
5/4/23  
Introduced
3/21/23  

Caption

A bill for an act exempting the sales price of honey bees from the state sales and use tax.(Formerly HF 457; See HF 2627.)

Impact

If enacted, HF676 would amend Section 423.3 of the Iowa Code by adding a new subsection that specifically excludes the sales price of honey bees from taxable items. The rationale behind this exemption is to encourage bee farming and bee population stability, potentially leading to increased agricultural productivity. This shift in state law represents a targeted effort to bolster local agricultural interests and promote practices that contribute positively to the environment and food supply.

Summary

House File 676 proposes an exemption from the state sales and use tax for the sales price of honey bees. This legislative move is aimed at supporting the agricultural sector, particularly beekeepers who play a crucial role in pollinating crops and producing honey. The bill is positioned as a means to alleviate some financial burdens on beekeepers and promote the sustainability of honey bee populations, which are vital to various agricultural processes.

Contention

While supporters of HF676 argue that the exemption is necessary for the growth of the beekeeping industry, some critics may express concerns over the implications of tax revenue loss for the state. As the bill proposes targeted tax relief, questions about equity in tax policy may arise. Proponents believe that promoting honey bee sales will ultimately yield larger economic benefits for the agricultural community, whereas opponents might argue that such exemptions could lead to demands for similar treatment across other agricultural sectors, complicating the tax landscape.

Companion Bills

IA HF457

Similar To A bill for an act exempting the sales price of honey bees from the state sales and use tax.(See HF 676, HF 2627.)

IA HF2627

Similar To A bill for an act exempting the sales price of honey bees from the state sales and use tax.(Formerly HF 676, HF 457.)

Previously Filed As

IA HF2627

A bill for an act exempting the sales price of honey bees from the state sales and use tax.(Formerly HF 676, HF 457.)

IA HF457

A bill for an act exempting the sales price of honey bees from the state sales and use tax.(See HF 676, HF 2627.)

IA HF1004

A bill for an act exempting the sales price of honeybees from the state sales and use tax.(Formerly HF 247.)

IA HF247

A bill for an act exempting the sales price of honeybees from the state sales and use tax.(See HF 1004.)

IA HF1019

A bill for an act exempting the sale of toilet paper from the sales tax.(Formerly HF 964.)

IA HF722

A bill for an act expanding the sales and use tax exemption allowed for nonprofit blood centers.(Formerly HSB 247; See HF 2628.)

IA HF1021

A bill for an act exempting the sale of dietary supplements from the sales tax.(Formerly HF 966.)

IA HF1022

A bill for an act exempting the sale of laundry soap or detergent from the sales tax.(Formerly HF 963.)

IA HF276

A bill for an act relating to the sales tax imposed on amusement devices.(Formerly HSB 60; See HF 2625.)

IA HSB247

A bill for an act expanding the sales and use tax exemption allowed for nonprofit blood centers.(See HF 722, HF 2628.)

Similar Bills

No similar bills found.