IA
Iowa House Bill HSB239

Iowa 2025-2026 Regular Session

Iowa House Bill HSB239

Introduced
2/20/25  

Caption

A bill for an act providing a sales tax exemption for the furnishing of parking facilities services.(See HF 996.)

Impact

If enacted, HSB239 would revise Section 423.2 of the Iowa Code, which governs the sales tax obligations for various services. The exemption aims to lessen financial burdens on parking facility operators, which may encourage investment in infrastructure development. Supporters argue that this could promote local economic activity as lower costs for parking can attract more patrons to local businesses, thus potentially leading to increased sales tax revenue from those enterprises.

Summary

House Study Bill 239 seeks to amend state law by providing a sales tax exemption for services related to parking facilities. Specifically, this bill intends to eliminate the sales tax on charges associated with the operation and maintenance of parking facilities. The legislative motivation behind HSB239 is to support the viability and affordability of parking options, particularly in urban areas where parking is often a significant expense for consumers and businesses alike.

Contention

However, the bill may face scrutiny regarding its potential implications on state revenue. Critics might argue that while the exemption could aid parking facilities, it also represents a reduction in tax income for the state. This discussion may hinge on the overall effects on state budget and public services that rely on sales tax funding. Ultimately, this bill positions itself at the intersection of economic development and fiscal policy, raising questions about the balance between encouraging business growth and maintaining adequate state revenue streams.

Companion Bills

IA HF996

Replaced by A bill for an act providing a sales tax exemption for the furnishing of parking facilities services.(Formerly HSB 239.)

Previously Filed As

IA HF2096

A bill for an act providing a sales tax exemption for the furnishing of parking facilities services.

IA HSB231

A bill for an act providing a sales and use tax exemption for the furnishing of certain parking facilities services.(See HF 678.)

IA HF678

A bill for an act providing a sales and use tax exemption for the furnishing of certain parking facilities services.(Formerly HSB 231.)

IA HF676

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.)

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 HSB681

A bill for an act relating to the sales tax exemption for the purchase of central office equipment or transmission equipment used by certain entities primarily in the furnishing of telecommunications services on a commercial basis.(See HF 2635.)

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 HSB247

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

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 HF2635

A bill for an act relating to the sales tax exemption for the purchase of central office equipment or transmission equipment used by certain entities primarily in the furnishing of telecommunications services on a commercial basis.(Formerly HSB 681.)

Similar Bills

No similar bills found.