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2019 Summary of Legislation (Taxation begins on page 161)
2018 Summary of Legislation (Taxation starts on page 167)
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Income Tax - Individual & Corporation
- HF 242 - Election Campaign Fund Checkoff Future Repeal
- HF 608 - Miscellaneous Technical Corrections and Clarifications
Tax Credits & Incentives
- SF 433 - Adoption Tax Benefit Changes
- SF 488 - Workforce Housing Tax Incentives Program
- SF 505 - First-Time Homebuyer Savings Accounts
Sales and Use Tax
Property Tax
- HF 478A - Assessor Education, Conduct, and Report
- HF 478B - Owner-Used Property Assessment
- HF 478C - Assessment Appeals-Burden of Proof
- HF 478D - PAAB Notice Requirements
- HF 478E - PAAB Sunset Provision Change
- SF 408 - Board of Review Composition
Miscellaneous
- HF 609 - Hotel and Motel Tax by Land Use District
- HF 625 - Dependent Health Care Coverage Reporting Requirement Repeal
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Income Tax - Individual & Corporation
- HF 2433-A 2016 Internal Revenue Code Update Bill
- HF 2459-A Income Tax Checkoff Changes
- SF 2301 529 Plan Changes
- SF 2306 Rapid Response to State Disasters
Tax Credits & Incentives
- HF 2443-C Historic Preservation Tax Credit Transition
- HF 2459-C Solar Energy System Tax Credit
- HF 2468-D Renewable Energy Tax Credit
- HF 2468-E Geothermal Tax Credit
- HF 2468-F Adoption Tax Credit Increase
- SF 2300 Renewable Chemical Production Tax Credit Program
- SF 2309 Renewable Fuels Tax Credits
Sales and Use Tax
- HF 2433-B Replacement Parts and Supplies
- HF 2468-C Reinvestment District Clarification
- SF 2312 Baseball/Softball Complex Rebate
Replacement Tax
General Administration
Miscellaneous
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Income Tax - Individual & Corporation
- SF 126 2015 IRC Update Bill
- SF 479 Income Apportionment for Broadcasters
- SF 505-A Iowa ABLE Savings Plan Trust
- SF 510-B Iowa 529 Plan Contribution Extension
Motor Fuel Tax
Tax Credits & Incentives
- HF 624 Custom Farming Contract Tax Credits
- HF 645 Renewable Energy Tax Credits
- SF 505-B Home Modification Assistance Program Study
- SF 510-D Angel Investor Tax Credits
Sales and Use Tax
- HF 603 Self-Pay Washers and Dryers Exempt
- HF 616-D Preserve Whitetail Deer Are Livestock
- HF 616-E ATVs Exempt If Used Primarily in Agricultural Production
- HF 616-F IDR Director-Flood Mitigation Board Member
- HF 655-A Flood Mitigation - Order of Funds Transfer
- SF 482 Raffle Sales Tax Exemption
- SF 510-A Flood Mitigation - 20 Year Remittance Limitation
- SF 621 2015 Streamlined Sales Tax Bill
Property Tax
- HF 166 Homestead Credit for Certain Disabled Veterans
- HF 616-A Business Property Tax Credit Date Change
- HF 616-B Property Tax Date Changes
- HF 616-C Classification Change-Multiresidential Property
- HF 616-G Church and Cemetery Property Tax exemptions
- HF 626 Repeal of State Board of Tax Review
- HF 655-B Property Tax Incentives for Broadband Infrastructure
Inheritance, Estate & Fiduciary Tax
Miscellaneous
Withholding
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Income Tax - Individual & Corporation
- HF 2435A 2014 IRC Update Bill
- HF 2473 Retention of Income Tax Checkoffs
- SF 303A Exemptions for Military Pensions
Motor Fuel Tax
- HF 2444A Motor Fuel Tax Determination Period Extension
- HF 2444C Eliminate 20-Day Notice for Motor Fuel Tax
- SF 2338 CNG and LNG Fuel Tax Updates
Tax Credits & Incentives
- SF 2337 Child and Dependent Care Credit Expansion
- HF 2438C Tax Credit e-Filing Language Clarification
- HF 2448A Repeal of Enterprise Zone Program
- HF 2444B Workforce Housing Tax Incentive Program
- HF 2453 Historic Preservation Tax Credit Changes
- HF 2454 Beginning Farmer Tax Credit Changes
- HF 2459 Changes to Volunteer Firefighter and EMS Tax Credit
- HF 2464 Knoxville Raceway Facility Tax Rebate
- HF 2468 Adoption Tax Credit
- SF 2328A Repeal Disaster Recovery Housing Project Tax Credit
- SF 2328B Change in Administration of Beginning Farmer Tax Credit
- SF 2339 Redevelopment Tax Credit Changes (Brownfield/Grayfield)
- SF 2340 Solar Energy System Tax Credits Changes
- SF 2341 Iowa Speedway Rebate
- SF 2343 Renewable Energy Tax Credit Changes
- SF 2344A Increase in E-15 Plus Promotion Tax Credit
- SF 2359 Venture Capital Tax Credit for Investments in Qualifying Businesses
Motor Vehicle Tax
- HF 2273A One-time Fee Exemption for Rental Trailers
- HF 2273B Clarification of Vehicle
- SF 2291 One-time Registration Fee Exemption for Modified Vehicles
Sales and Use Tax
- HF 2436 2014 Streamlined Sales Tax Bill
- HF 2438E Clarify Federal Reference in Sales Tax Exemption for Certain Health Centers
- HF 2446 Diesel Trailer or See Tender Exemptions
- HF 2458A Recreational Lake and Water Quality District Sales Exemption
- SF 2344B Extension of Biodiesel Production Refund
- SF 2364 Environmental Testing Services Sales Tax Exemption
Property Tax
- HF 2438B PAAB e-Filing Effective Date Clarification
- HF 2458B Recreational Lake and Water Quality District Property Tax Exemption
- HF 2466 Low-Income Housing Classified as Multi-residential Property
- SF 2352 Homestead Credit for Certain Disabled Veterans
- SF 303B Clarification of Property Tax Exemptions for Veterans Associations
Local Option Tax
Inheritance, Estate & Fiduciary Tax
- HF 2435B Repeal of Estate Tax and Generation Skipping Transfer Tax
- HF 2444B Eliminate Next Month's Interest Requirement on Inheritance Tax Assessments
Cigarette & Tobacco Tax
General Administration