2013 Iowa Legislative Summaries

CORPORATE & INDIVIDUAL INCOME TAXES

HF 575-A Interest and Dividends from “Double Exempt” Bonds
HF 575-B Obsolete Federal Tax Credits
HF 599 Agricultural Assets Transfer Tax and Contract Farming Tax Credits
HF 615 Innovation Fund Tax Credit Changes
HF 620-A
Endow Iowa Tax Credit Limit
HF 620-B
Increase in Tax Credit Awards Issued by IEDA
HF 625-B School Tuition Organization Tax Credit Changes
SF 106-A
Update of Reference to the Internal Revenue Code
SF 106-B Decoupling with Bonus Depreciation
SF 106-C
Extended Statute of Limitations for Certain Airline Employees to Request Refunds
SF 295-H
Iowa Taxpayers Trust Fund Tax Credit
SF 295-J
Earned Income Tax Credit Changes
SF 436
Historic Preservation and Cultural and Entertainment District Tax Credit Changes
SF 452-A S Corporation Apportionment Credit Expanded to Estates and Trusts
SF 452-B
Partnership Filing Requirements
SF 452-F
Wind Down and Future Repeal of Iowa Fund of Funds Tax Credit Program
SF 452-I From Farm to Food Donation Tax Credit


TAX CREDITS & INCENTIVES

HF 599 Agricultural Assets Transfer Tax and Contract Farming Tax Credits
HF 615 Innovation Fund Tax Credit Changes
HF 620-A Endow Iowa Tax Credit Limit
HF 620-B Increase in Tax Credit Awards Issued by IEDA
HF 625-B School Tuition Organization Tax Credit Changes
HF 641 Reinvestment Districts
SF 295-H Iowa Taxpayers Trust Fund Tax Credit
SF 295-J Earned Income Tax Credit Changes
SF 433 Targeted Jobs Withholding Tax Credit Program Extension
SF 436 Historic Preservation and Cultural and Entertainment District Tax Credit Changes
SF 452-A S Corporation Apportionment Credit Expanded to Estates and Trusts
SF 452-F Wind Down and Future Repeal of Iowa Fund of Funds Tax Credit Program
SF 452-I From Farm to Food Donation Tax Credit


MOTOR VEHICLE ONE-TIME FEE FOR REGISTRATION

SF 452-J Motor Vehicle Fee Equity


MOTOR FUEL TAX

HF 640 Fuel Blending Rights and Motor Fuel Determination Period Extension


SALES & USE TAX

HF 199 Streamlined Sales Tax: Food and Food Ingredients Definition
HF 575-C Auto Body Sales Tax Exemption
HF 575-D Obsolete Reciprocal Wine Shipper Sales Tax Exemption
HF 575-E Food Stamp Sales Tax Exemption Terminology
HF 625-A Situations Creating Sales Tax Nexus/E-Fairness
HF 630 Hydroelectric Conversion Property Sales Tax Exemption
HF 641 Reinvestment Districts
SF 432-B Eliminate 20 Day Notice for Sales Tax and EPC
SF 452-C Silviculture Sales Tax Exemption
SF 452-D Security Services Sales Tax Exemption
SF 452-E Definition of Manufacturer
SF 452-H SAVE and PTER Funds Calculation and Distribution


LOCAL & STATE HOTEL/MOTEL TAX

HF 641 Reinvestment Districts


PROPERTY TAXES

HF 627 Fairground Property Tax Exemption
HF 632 Algae Production Property as Agricultural Property
SF 295-A Business Property Tax Credit
SF 295-B Valuation Growth Limitation Reduced to 3 Percent
SF 295-C Commercial, Industrial, and Railroad Property Tax “Rollback”
SF 295-D Commercial and Industrial Property Tax Replacement
SF 295-E Multiresidential Property Classification
SF 295-F Exemption for Telecommunication Company Property
SF 295-G Study of Property Tax Treatment of Companies Providing Telecommunication Services
SF 295-I Property Assessment Appeal Board Extension
SF 432-C Assessor Information Using Geographic Information System
SF 432-D Assessor Examination Process
Open PDF Property Tax Credit / Rent Reimbursement Funding


REPLACEMENT TAX

SF 451 Water Utility Delivery Tax & Task Force Extension


MISCELLANEOUS

HF 575-F Prepaid Wireless Enhanced 911 Surcharge Clarification
SF 396 State Debt Coordinator Report
SF 432-A Next Month’s Interest Calculation on Assessments Issued After the 20th
SF 432-B Eliminate 20 Day Notice for Sales Tax and EPC
SF 452-G Tax Appeals Study Committee