Iowa 2025-2026 Regular Session

Iowa House Bill HF976

Introduced
3/24/25  
Engrossed
5/8/25  
Enrolled
5/28/25  
Enrolled
5/27/25  

Caption

A bill for an act relating to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, and inheritance taxes, changing tax expenditure reviews, and including effective date and retroactive applicability provisions. (Formerly HSB 89.) Effective date: 06/06/2025, 07/01/2025, 01/01/2026. Applicability date: 01/01/2024, 01/01/2025, 01/01/2026.

Companion Bills

IA SF614

Similar To A bill for an act relating to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, and inheritance taxes, changing tax expenditure reviews, and including effective date and retroactive applicability provisions.(Formerly SSB 1156.)

IA HSB89

Related A bill for an act relating to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, and inheritance taxes, changing tax expenditure reviews, and including effective date and retroactive applicability provisions.(See HF 976.)

IA SSB1156

Related A bill for an act relating to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, and inheritance taxes, changing tax expenditure reviews, and including effective date and retroactive applicability provisions.(See SF 614.)

Previously Filed As

IA SF565

A bill for an act relating to state and local finance and the administration of the tax and related laws by the department of revenue, and including effective date, applicability, and retroactive applicability provisions. (Formerly SSB 1148.) Effective date: 06/01/2023, 07/01/2023, 01/01/2024, 01/01/2026. Applicability date: 01/01/2023, 07/01/2024.

IA SF549

A bill for an act relating to captive insurance companies, and including applicability provisions. (Formerly SF 509, SF 424.) Effective date: 07/01/2023, 01/01/2025. Applicability date: 01/01/2025.

IA HF567

A bill for an act relating to nonsubstantive Code corrections, and including effective date and retroactive applicability provisions. (Formerly HSB 159.) Contingent effective date. Applicability date: 01/01/2022, 01/01/2023.

IA HF710

A bill for an act relating to the endow Iowa tax credit, making appropriations, and including retroactive applicability and effective date provisions. (Formerly HF 673, HSB 122.) Effective date: 06/01/2023. Applicability date: 01/01/2023.

IA HF207

A bill for an act relating to the assessment and taxation of certain sanitary sewage and storm water drainage property and including effective date and retroactive applicability provisions. (Formerly HSB 64.) Effective date: 05/01/2024. Applicability date: 01/01/2024.

IA SF181

A bill for an act relating to property taxes and income taxes by modifying the calculation of assessment limitations for certain property, amending provisions relating to certain tax withholding requirements and tax credits, and including effective date and retroactive applicability provisions. (Formerly SSB 1056.) Effective date: 02/20/2023. Applicability date: 01/01/2022, 01/01/2023.

IA SF2442

A bill for an act relating to state and local finances by modifying individual and alternate income tax rates, withholding credits, franchise tax deductions, methodologies for determining property taxes, and property tax assessment limitations, changing methods of determining compensation of county officials, making contingent transfers from the taxpayer relief fund, and making corrections, and including effective date and applicability provisions. (Formerly SSB 3207.) Effective date: Enactment, 05/01/2024, 07/01/2024, 01/01/2025. Applicability date: 01/01/2024, 01/01/2025, 07/01/2025.

IA HF2680

A bill for an act relating to public safety personnel retirement systems, the taxation of surviving spouse pension benefits, and including retroactive applicability provisions. (Formerly HSB 745.) Effective date: 07/01/2024. Applicability date: 01/01/2024.

IA HF714

A bill for an act relating to construction projects transporting electricity and water and including retroactive applicability provisions. (Formerly HSB 246.) Effective date: 07/01/2023. Applicability date: 09/01/2020.

IA HF232

A bill for an act relating to probate proceedings, including fiduciary and trustee duties, and including applicability provisions. (Formerly HSB 106.) Effective date: 07/01/2023. Applicability date: 07/01/2023.

Similar Bills

IA SF614

A bill for an act relating to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, and inheritance taxes, changing tax expenditure reviews, and including effective date and retroactive applicability provisions.(Formerly SSB 1156.)

IA SSB1156

A bill for an act relating to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, and inheritance taxes, changing tax expenditure reviews, and including effective date and retroactive applicability provisions.(See SF 614.)

IA HSB89

A bill for an act relating to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, and inheritance taxes, changing tax expenditure reviews, and including effective date and retroactive applicability provisions.(See HF 976.)

CA SB1227

Real property development: San Francisco: downtown revitalization zone: welfare tax exemption and California Environmental Quality Act exemption and streamlining.

IA SF2396

A bill for an act relating to state taxation by modifying lottery and alcoholic beverages provisions under the purview of the department of revenue, changing the taxation of lump sum distributions of retirement income, increasing estimated tax thresholds, making appropriations, and including effective date and retroactive applicability provisions. (Formerly SSB 3115.)

CA AB84

Property tax: welfare exemption: affordable housing.

IA SSB3115

A bill for an act relating to the administration of state taxation, the lottery, and alcoholic beverages under the purview of the department of revenue, making appropriations, and including effective date and retroactive applicability provisions.(See SF 2396.)

IA HSB694

A bill for an act relating to the administration of state taxation, the lottery, and alcoholic beverages under the purview of the department of revenue, making appropriations, and including effective date and retroactive applicability provisions.