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2022 Summary of Legislation (Taxation begins on page 167)
2021 Summary of Legislation (Taxation begins on page 181)
2020 Summary of Legislation (Taxation begins on page 119)
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