Iowa 2025-2026 Regular Session

Iowa House Bill HF436

Introduced
2/17/25  

Caption

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.

Impact

In addition to the tax exemption, HF436 mandates that the value of child restraint systems must be included in automobile insurance loss settlements. This means that if a vehicle is subject to a partial or total loss, the insurance compensation will reflect the value of any child restraint system present in the vehicle at the time of the loss. This provision is expected to benefit families financially when dealing with insurance claims, ensuring that they are compensated for the cost of these important safety items.

Summary

House File 436, also referred to as HF436, aims to enhance child safety in automobiles by providing a sales and use tax exemption for child restraint systems. The bill defines a child restraint system to include various safety devices like booster seats that comply with federal safety standards. By exempting these purchases from sales tax, the bill seeks to alleviate financial burdens on families, potentially increasing accessibility to these essential safety devices.

Contention

Although the bill appears to have benevolent intentions, it could draw some criticism related to the wider implications of tax exemptions and insurance practices. Some lawmakers or advocacy groups may argue that the tax exemption could lead to a loss of state revenue that could otherwise support public programs, including those aimed at child welfare. Additionally, ensuring that insurance companies adhere to this provision might require further oversight to prevent potential non-compliance, which stakeholders will need to monitor.

Applicability

HF436 specifies that its provisions will apply to automobile losses occurring on or after July 1, 2025. This timeline provides stakeholders, including families and insurance companies, ample opportunity to adjust to the new regulations and policies. It also serves to ensure that the implementation of the bill is well-coordinated with existing state laws regarding sales and insurance practices.

Companion Bills

No companion bills found.

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A bill for an act relating to the inclusion of the value of child restraint systems in the loss calculation for specified insurance settlements of automobile partial or total losses, and including applicability provisions.

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