2012 Iowa Legislative Summaries

CORPORATE & INDIVIDUAL INCOME TAXES

HF 2150 Update of References to the Internal Revenue Code
HF 2337 Repeal of Film Expenditure Credit, Film Investment Credit and Film Income Exclusion
HF 2465-A Allocation of Historic Preservation Credit Earned by Pass Through Entities
HF 2465-B Capital Gain Deduction for Sale of Stock to Iowa ESOP
SF 2322
Volunteer Fire Fighter and Volunteer Emergency Medical Services Personnel Tax Credit
SF 2325
Individual Income Tax Checkoffs
SF 2328-C Repeal of Quality Jobs Enterprise Zone Program
SF 2328-E
Terminology Change Related to Alcohol Fuels Credit Deduction
SF 2328-F
Technical Correction Relating to Filing Threshold for Certain Taxpayers
SF 2328-G
Technical Correction Relating to Accrual of Interest on Refunds
SF 2328-H
Domestic Corporations to attach Federal Return to Iowa Corporation Income Tax Return
SF 2328-I
Repeal of Special Provision Related to Statute of Limitations for Refund
SF 2328-J
Exception to the Underpayment of Estimated Tax Penalty for Corporations
SF 2332 E911 Fees
SF 2342-D
Geothermal Heat Pump Income Tax Credit
SF 2342-E
Solar Energy System Income Tax Credit


TAX CREDITS & INCENTIVES

HF 2150
Update of References to the Internal Revenue Code
HF 2337 Repeal of Film Expenditure Credit, Film Investment Credit and Film Income Exclusion
HF 2460-A
Iowa Urban Renewal and Tax Increment Financing Reform
HF 2465-A
Allocation of Historic Preservation Credit Earned by Pass Through Entities
SF 2212-A
Targeted Jobs Withholding Eligibility
SF 2212-B
Employees Eligible for New Jobs Training Program
SF 2322
Volunteer Fire Fighter and Volunteer Emergency Medical Services Personnel Tax Credit
SF 2328-C
Repeal of Quality Jobs Enterprise Zone Program
SF 2328-D
Exclusion of Income Related to Transfer of Redevelopment Tax Credit
SF 2328-E
Terminology Change Related to Alcohol Fuels Credit Deduction
SF 2332 E911 Fees
SF 2342-D
Geothermal Heat Pump Income Tax Credit
SF 2342-E
Solar Energy System Income Tax Credit


PROPERTY TAXES

HF 2460-A Iowa Urban Renewal and Tax Increment Financing Reform
SF 2137 Property Tax on Joint County-City Buildings
SF 2342-A
Exemption for Geothermal Property


SALES & USE TAX

HF 2166-A
Streamlined Sales Tax: Sales Price Definition
HF 2166-B
Streamlined Sales Tax: Impact of Third Party Payment Using Simplified Electronic Return
HF 2166-C
Streamlined Sales Tax: Relief from Liability for Sellers
HF 2460-B Iowa Local Option Sales TIF Reform
HF 2466
Veterans Organization Raffle Sales Tax Exemption
HF 2470
Sales Tax Exemption for Attachments to Self-Propelled Implements of Husbandry
SF 2390 Telecommunication Services Central Office Equipment and Transmission Equipment Sales Tax Exemption
SF 2217
Flood Mitigation Program
SF 2328-K
Medical Records Sales Tax Exemption
SF 2328-M
New Sales Tax Permit If Relocate to New County
SF 2328-P
Vehicle Registration Fee Code Correction
SF 2329
Sales Tax Rebate of State Sales Tax for All-Star Ballpark Heaven
SF 2333
Substance Abuse Treatment Facility Sales Tax Exemption
SF 2342-B
Exemption for Auto Body Paint
SF 2342-C
Exemption for Certain Vehicle Wash and Wax Service Inputs


CIGARETTE AND TOBACCO TAX

SF 2328-L
Cigarette and Tobacco Taxes


INHERITANCE TAX

HF 609
Inheritance Tax Treatment for Employer-Sponsored Retirement Plans


LOCAL OPTION TAX

HF 2460-B
Iowa Local Option Sales TIF Reform


MISCELLANEOUS

HF 2467 Registration of All-Terrain Vehicles and Off-Road Utility Vehicles
HF 2472
Motor Fuel Determination Period Extension
SF 2217
Flood Mitigation Program
SF 2328-A
Notification of Franchise Fee Imposed by Cities
SF 2328-B
Notification of Annexations by Cities
SF 2328-N
Extension of the Industrial Processing Committee
SF 2328-O
Eliminate Motor Vehicle Dealer Report