Bill Text: IA HF408 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act exempting from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle primarily used by a veteran.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2023-02-22 - Introduced, referred to Ways and Means. H.J. 408. [HF408 Detail]
Download: Iowa-2023-HF408-Introduced.html
House
File
408
-
Introduced
HOUSE
FILE
408
BY
BROWN-POWERS
and
TUREK
A
BILL
FOR
An
Act
exempting
from
the
state
sales
and
use
tax
the
sales
1
price
of
adaptive
driving
equipment
sold
or
adaptive
driving
2
equipment
services
furnished
for
installation
in
a
motor
3
vehicle
primarily
used
by
a
veteran.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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408
Section
1.
Section
423.3,
Code
2023,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
110.
a.
The
sales
price
of
adaptive
3
driving
equipment
sold
or
of
adaptive
driving
equipment
4
installation
services
furnished,
if
such
equipment
and
services
5
are
sold
or
furnished
for
installation
in
a
motor
vehicle
6
used
primarily
by
a
veteran
unable
to
drive
or
be
transported
7
without
such
equipment
installed
in
the
motor
vehicle.
8
b.
As
used
in
this
subsection:
9
(1)
“Adaptive
driving
equipment”
means
platform
wheelchair
10
lifts,
under-vehicle
lifts,
power
door
openers,
lowered
floors,
11
raised
roofs,
raised
doors,
hand
controls,
left
foot
gas
12
pedals,
reduced-effort
and
zero-effort
steering
and
braking,
13
and
digital
driving
systems.
14
(2)
“Motor
vehicle”
means
the
same
a
defined
in
section
15
321.1.
16
(3)
“Veteran”
means
the
same
as
defined
in
section
35.1
17
or
a
member
of
the
reserve
forces
of
the
United
States
or
the
18
national
guard
as
defined
in
section
29A.1.
19
EXPLANATION
20
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
21
the
explanation’s
substance
by
the
members
of
the
general
assembly.
22
This
bill
exempts
from
the
state
sales
and
use
tax
the
sales
23
price
of
adaptive
driving
equipment
sold
or
adaptive
driving
24
equipment
services
furnished
for
installation
in
a
motor
25
vehicle
primarily
used
by
a
veteran.
26
The
bill
defines
“adaptive
driving
equipment”
to
mean
27
platform
wheelchair
lifts,
under-vehicle
lifts,
power
door
28
openers,
lowered
floors,
raised
roofs,
raised
doors,
hand
29
controls,
left
foot
gas
pedals,
reduced-effort
and
zero-effort
30
steering
and
braking,
and
digital
driving
systems.
31
The
bill
defines
“veteran”
to
mean
the
same
as
defined
in
32
Code
section
35.1
or
a
member
of
the
reserve
forces
of
the
33
United
States
or
the
national
guard
as
defined
in
Code
section
34
29A.1.
35
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H.F.
408
Under
the
bill,
adaptive
driving
equipment
sold
or
adaptive
1
driving
equipment
installation
services
furnished
are
exempt
2
from
the
sales
and
use
tax
if
such
equipment
is
sold
and
3
services
furnished
are
sold
or
furnished
for
the
installation
4
in
a
motor
vehicle
used
primarily
by
a
veteran
unable
to
drive
5
or
be
transported
without
such
equipment
installed
in
the
motor
6
vehicle.
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2
