IA
Iowa Senate Bill SSB3179

Iowa 2023-2024 Regular Session

Iowa Senate Bill SSB3179

Introduced
2/13/24  
Introduced
2/13/24  

Caption

A bill for an act relating to the duties and responsibilities of the department of revenue including confidentiality of records, sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions.(See SF 2427.)

Impact

The bill's provisions on sports wagering state that any winnings derived from this activity will be considered as Iowa-earned income, thus subjecting them to state and federal income tax laws. Notably, the bill mandates withholding of Iowa state income tax on winnings over five thousand dollars, a regulatory move expected to enhance state revenue from gambling activities. The lottery provisions introduce a definition for 'lottery courier' and enhance prohibitions against certain individuals purchasing tickets, thus ensuring the integrity of lottery operations by restricting access to company insiders and individuals with undue influence over the lottery process.

Summary

Senate Study Bill 3179 (SSB3179) relates to the various duties and responsibilities of the Iowa Department of Revenue. The bill aims to modernize and streamline several processes which include the confidentiality of records, the regulation of sports wagering, updates to lottery operations, and adjustments to cigarette and tobacco tax regulations. One crucial element is the enhancement of confidentiality measures that allow the Department to submit records under seal for judicial review while keeping some extent of public oversight intact. This change is intended to bolster the integrity of sensitive tax information whilst ensuring legal transparency.

Contention

Despite its intentions to enhance revenue and streamline department operations, SSB3179 could spark debates around the level of state regulation in gambling and the financial implications for individuals engaged in sports wagering. Some stakeholders may view the tax implications as an unfair burden, especially for the occasional gambler, while proponents of the bill assert the necessity of funding state programs through expanded tax revenues. Additionally, the provisions concerning lottery operations and confidentiality could face scrutiny regarding their potential to limit consumer access and impact the lottery's engagement levels.

Latest SSB3179 Activity

Companion Bills

IA HSB723

Related A bill for an act relating to the duties and responsibilities of the department of revenue including confidentiality of records, sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions.(See HF 2710.)

IA SF2427

Replaced by A bill for an act relating to the duties and responsibilities of the department of revenue including sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions. (Formerly SSB 3179.)

IA HF2710

Replaced by A bill for an act relating to the duties and responsibilities of the department of revenue including sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions.(Formerly HSB 723.)

Similar Bills

IA HSB723

A bill for an act relating to the duties and responsibilities of the department of revenue including confidentiality of records, sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions.(See HF 2710.)

IA HF2710

A bill for an act relating to the duties and responsibilities of the department of revenue including sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions.(Formerly HSB 723.)

IA SF2427

A bill for an act relating to the duties and responsibilities of the department of revenue including sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions. (Formerly SSB 3179.)

IA SSB1153

A bill for an act relating to cigarette and tobacco product regulations including vapor products by requiring the electronic filing of returns and other related matters, and providing penalties.(See SF 612.)

IA HSB90

A bill for an act relating to cigarette and tobacco product regulations including vapor products by requiring the electronic filing of returns and other related matters, and providing penalties.(See HF 1052.)

IA SF612

A bill for an act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions. (Formerly SSB 1153.) Effective date: Enactment, 07/01/2025 Applicability date: 01/01/2025

IA HF1052

A bill for an act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions.(Formerly HSB 90.)

IA HF21

A bill for an act relating to nicotine solution products, including taxation of such products, making appropriations, and making penalties applicable.