Bill Text: IA HSB96 | 2025-2026 | 91st General Assembly | Introduced
Bill Title: A bill for an act relating to permissible local sales and services tax expenditures.
Spectrum: Committee Bill
Status: (Introduced) 2025-01-29 - Subcommittee recommends passage. [HSB96 Detail]
Download: Iowa-2025-HSB96-Introduced.html
House
Study
Bill
96
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
LOCAL
GOVERNMENT
BILL
BY
CHAIRPERSON
JONES)
A
BILL
FOR
An
Act
relating
to
permissible
local
sales
and
services
tax
1
expenditures.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
1161YC
(2)
91
jm/md
H.F.
_____
Section
1.
Section
423B.7,
subsection
7,
paragraph
a,
Code
1
2025,
is
amended
to
read
as
follows:
2
a.
Subject
to
the
requirement
of
paragraph
“b”
,
local
3
sales
and
services
tax
moneys
received
by
a
city
or
county
4
may
be
expended
for
any
lawful
purpose
of
the
city
or
county,
5
including
but
not
limited
to
expenses
related
to
providing
6
emergency
medical
services
within
the
applicable
city
or
county
7
and
payments
to
a
nonprofit
entity
exempt
from
federal
income
8
tax
pursuant
to
section
501(c)(3)
of
the
Internal
Revenue
Code
9
that
provides
public
services
in
the
applicable
city
or
county
.
10
EXPLANATION
11
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
12
the
explanation’s
substance
by
the
members
of
the
general
assembly.
13
This
bill
specifies
that
local
sales
and
services
tax
moneys
14
received
by
a
city
or
county
may
be
expended
to
a
nonprofit
15
entity
exempt
from
income
tax
under
section
501(c)(3)
of
the
16
Internal
Revenue
Code
that
is
providing
public
services
in
the
17
applicable
city
or
county.
18
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