Iowa 2023-2024 Regular Session

Iowa House Bill HSB247

Introduced
4/12/23  
Introduced
4/12/23  

Caption

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

Impact

This bill could significantly impact nonprofit blood centers by reducing their operational costs through expanded tax exemptions. By including blood collection and processing establishments under the exemption, the bill simplifies compliance and financial management for these organizations, allowing them to allocate more resources toward their core mission of blood donation and service. This move may promote sustainability and growth within the nonprofit sector related to blood services, ultimately benefiting public health initiatives.

Summary

House Study Bill 247 (HSB247) aims to expand the sales and use tax exemption for nonprofit blood centers in Iowa. Under current law, tangible personal property and specific services are exempt from sales and use tax if sold to nonprofit blood centers registered with the federal FDA, provided they are predominantly used in processing human blood. HSB247 proposes to extend these exemptions to a broader category of entities engaged in blood collection and processing, enhancing the existing tax relief afforded to these organizations.

Contention

While the bill may garner broad support from stakeholders in the healthcare and nonprofit sectors, potential opposition could arise from fiscal conservative groups concerned about the implications of extending tax exemptions. The debate may center around the state’s tax revenue and the precedent it sets for further exemptions. Critics of widespread tax exemptions might argue that they could lead to inequity in tax distribution and strain state resources, necessitating a robust discussion on the fiscal responsibilities of the state versus the supportive needs of nonprofit entities.

Companion Bills

IA HF722

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

IA HF2628

Replaced by A bill for an act expanding the sales and use tax exemption allowed for nonprofit blood centers.(Formerly HF 722, HSB 247.)

Previously Filed As

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 HF2628

A bill for an act expanding the sales and use tax exemption allowed for nonprofit blood centers.(Formerly HF 722, HSB 247.)

IA HF91

A bill for an act relating to the state sales and use tax by expanding nonprofit exemptions on the state sales and use tax to include all nonprofit entities exempt from federal taxation.

IA AB2835

Sales and use taxes: exemptions: nonprofit blood centers.

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 HSB60

A bill for an act relating to the sales tax imposed on amusement devices.(See HF 276, HF 2625.)

IA SF2949

Nonprofit blood centers sales tax exemption authorization for certain sales and purchases

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 HF2949

Sales and use tax provisions modified, and exemption for sales to and purchases by nonprofit blood centers authorized.

Similar Bills

No similar bills found.