Iowa 2021-2022 Regular Session Status: Enacted

SF 2367 — A bill for an act relating to state taxation by specifying when returns are due, striking sales tax exemptions and exempting other products, and modifying distributions of revenue to local governments and school districts, the liability of sellers, the franchise tax, motor fuel tax reporting, tax refunds and credits, and the individual state income tax, and providing penalties, and including effective date, applicability, and retroactive applicability provisions. (Formerly SSB 3063.) Effective date: 07/01/2022, 01/01/2024, 06/17/2022, 01/01/2023. Applicability date: 01/01/2019, 01/01/2022, 06/17/2022.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 24, 2022. Enacted.

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Bill Text

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Kim Reynolds O f f i c e o f t h e G o v e r n o A d a m Gregg G O V E R N O R L T g o v e r n o r June 17,2022 Tlie Honorable Paul Pate SecretaryofStateofIowa SlateCapitol Des Moines,Iowa50319 DearMr.Secretary, 1hereby transmit:
Senate File 2367 - Enrolled Senate File 2367 AN ACT RELATING TO STATE TAXATION BY SPECIFYING WHEN RETURNS ARE DUE, STRIKING SALES TAX EXEMPTIONS AND EXEMPTING OTHER PRODUCTS, AND MODIFYING DISTRIBUTIONS OF REVENUE TO LOCAL GOVERNMENTS AND SCHOOL DISTRICTS, THE LIABILITY OF SELLERS, THE FRANCHISE TAX, MOTOR FUEL TAX REPORTING, TAX REFUNDS AND CREDITS, AND THE INDIVIDUAL STATE INCOME TAX, AND PROVIDING PENALTIES, AND INCLUDING EFFECTIVE DATE, APPLICABILITY, AND RETROACTIVE APPLICABILITY PROVISIONS.
Senatle2367,anAcltigtottetaxationbyspecifyieursaredue, tiingaestxexemptionsandexempterroucs,andmodifyistiutos ofrevenolclgovemmentsandschitics,heibltyofelr,thernhie ax,motoultxreotig,axrefundsardis,andeiniidalsaeincomex, andrviingealis,andnluigefeciedae,pliaiit,andetocive applicabilityprovisions.
TlieaboveSenatesherebyapprovedonthisdate.
Sincerely, Kim Ke^^Qo^s Governor of Iowa cc:
SecretaryoftheSenate Clerk ofthe House STATE CAPITOL DES MOINES,IOWA 50319 515.281.5WWW.G0VERN0R.I0WA.GOV y i S t J K m w G H T v £ w i a MAIHTAI 11.;;;;;.,s^,::?.iii(mi;iimim^:;:."!i[j;;:''',iihiHir;!?t;:;!!ri;;!:iii)i;niKiiiij.ii;i:;!;
E N K R A L A S S E M B I .
Y ii!iiuigimiiimimiiit!i!!i!i!Ui!iiiiiiiiiiiiiiii!i!:i!g»iiiiiiiiiiiHiiiiiH;iiS!]!KiniiiiiKiiimiimi»!i[Ei:ii?t!iiiiiiiiii»iiiiiiie!Ei:!mimmi(HiiitsiDiiiii»!iii{iiiiiii{iiit9i;ti!!;<ti S e n a t e F i l e2 3 6 7 A N A C T R E L A T I N T O S T A T E T A X A T I O B Y S P E C I F Y I N W H E NR E T U R N SA R E DUE, STRIKING SALES TAX EXEMPTIONS AND EXEMPTING OTHER PRODUCTS, AND MODIFYING DISTRIBUTIONS OF REVENUE TO LOCAL GOVERNMENTS AND SCHOOL DISTRICTS, THE LIABILITY O F SELLERS, THE FRANCHISE TAX, MOTOR FUEL TAX REPORTING, TAX REFUNDS AND CREDITS, AND THE INDIVIDUAL STATE INCOME TAX, AND PROVIDING PENALTIES, AND INCLUDING EFFECTIVE DATE, APPLICABILITY, AND R E T R O A C T I V E A P P L I C A B I L I T Y P R O V I S I O N S .
D I V I S I O NI SALES, USE, AND EXCISE TAX — RETURNS DUE Section 1.
DIVISION I SALES, USE, AND EXCISE TAX —— RETURNS DUE Section 1.
Section 9C.3, subsection 3, Code 2022, is amended t o r e a d a s f o l l o w s :
Section 9C.3, subsection 3, Code 2022, is amended to read as follows:
3, The application shall state whether or not the applicant has an Iowa retailers sales or use tax permit and if the applicant has such permit, shall state the number of such permit.
3.
The application shall state whether or not the applicant has an Iowa retailers sales or use tax permit and if the applicant has such permit, shall state the number of such permit.
Section 9C.5, Code 2022, is amended to read as f o l l o w s :
Section 9C.5, Code 2022, is amended to read as follows:
Upon receiving an application for a transient merchant's license, the secretary of state shall investigate or cause to be investigated, the reputation and character of the applicant.
Upon receiving an application for a transient merchant’s license, the secretary of state shall investigate or cause to be investigated, the reputation and character of the applicant.
2 satisfied that the statements and representations contained in the application are true, and that the applicant is of good reputation and character, and the holder of an Iowa retailor'a sales or use tax permit, and if a foreign corporation, has authority to do business in the state of Iowa, the secretary shall issue to the applicant a license as a transient merchant upon payment of the fee as herein prescribed for the period of time requested in said application and for use at the location and place where it is stated in said application the sale will be held or the business conducted, both of which shall be set out in said license.
2 satisfied that the statements and representations contained in the application are true, and that the applicant is of good reputation and character, and the holder of an Iowa retailer’s sales or use tax permit, and if a foreign corporation, has authority to do business in the state of Iowa, the secretary shall issue to the applicant a license as a transient merchant upon payment of the fee as herein prescribed for the period of time requested in said application and for use at the location and place where it is stated in said application the sale will be held or the business conducted, both of which shall be set out in said license.
Section 996.30A, subsection 2, paragraph c.
Section 99G.30A, subsection 2, paragraph c, Code 2022, is amended to read as follows:
Code 2022, is amended to read as follows:
Section 321.105A, subsection 4, paragraph b.
Section 321.105A, subsection 4, paragraph b, Code 2022, is amended to read as follows:
Code 2022, is amended to read as follows:
Section 422.25, subsection 4, sections 422.30, 422.67, and 422.68, section 422.69, subsection 1, sections 422.70, 422.71, 422.72, 422.74, and 422.75, section 423.14, subsection 2, and sections 423.23, 423.24, 423.25, -4-23,321 423.33, 423.35, 423.37 through 423.42, 423.45, and 423.47, consistent with the provisions of this section, apply with respect to the fees for new registration authorized under this section in the same manner and with the same effect as if the fees for new registration were retail use taxes within the meaning of those s t a t u t e s .
Section 422.25, subsection 4, sections 422.30, 422.67, and 422.68, section 422.69, subsection 1, sections 422.70, 422.71, 422.72, 422.74, and 422.75, section 423.14, subsection 2, and sections 423.23, 423.24, 423.25, 423.32 , 423.33, 423.35, 423.37 through 423.42, 423.45, and 423.47, consistent with the provisions of this section, apply with respect to the fees for new registration authorized under this section in the same manner and with the same effect as if the fees for new registration were retail use taxes within the meaning of those statutes.
Section 421.26, Code 2022, is amended to read as f o l l o w s :
Section 421.26, Code 2022, is amended to read as follows:
If a licensee or other person under section 452A.65, a retailer or purchaser under chapter 423A, 423B, 423C, 423D, or 423E, or section 423.14, 423.14A, 423.29, 423.31, 423■32f or 423.33, or a user under s e c tio 423.34, or a p e rm it holder Senate File 2367, p.
If a licensee or other person under section 452A.65, a retailer or purchaser under chapter 423A, 423B, 423C, 423D, or 423E, or section 423.14, 423.14A, 423.29, 423.31, 423.32 , or 423.33, or a user under section 423.34, or a permit holder Senate File 2367, p.
The dissolution of a corporation, association, limited liability company, or partnership shall not discharge a person's liability for f a i l t o r e m i t t h d u e .
The dissolution of a corporation, association, limited liability company, or partnership shall not discharge a person’s liability for failure to remit the tax due.
Section 423.2, subsection 1 , paragraph b.
Section 423.2, subsection 1, paragraph b, Code 2022, is amended to read as follows:
Code 2022, i sa m e n dt or e aa sf o l l o w s :
4 shall be treated as the sale of ordinary tangible personal property and subject to the tax imposed under this subsection a n t h e u st a x .
4 shall be treated as the sale of ordinary tangible personal property and subject to the tax imposed under this subsection and the use tax.
(2) The sale of all or substantially all of the tangible personal property, or specified digital products, or services held or used by a seller in the course of the seller's trade or business for which the seller is required to hold a sales or use tax permit when the seller sells or otherwise transfers the trade or business to another person who shall engage in a s i m i t r a d e b u s i n e s s .
(2) The sale of all or substantially all of the tangible personal property, or specified digital products, or services held or used by a seller in the course of the seller’s trade or business for which the seller is required to hold a sales or use tax permit when the seller sells or otherwise transfers the trade or business to another person who shall engage in a similar trade or business.
Section 423.3, subsection 80, paragraph d.
Section 423.3, subsection 80, paragraph d, Code 2022, is amended to read as follows:
Code 2022, is amended to read as follows:
Subject to the limitations in paragraph V , where the owner, contractor, subcontractor, or builder is also a retailer holding a retail sales or use tax permit and transacting retail sales of building materials, supplies, and equipment, t h tax s h a ln o t be d when m a t e r i a lwithdrawn f r o m inventory for use in construction performed for a designated exempt entity if an exemption certificate is received from such entity.
Subject to the limitations in paragraph “c”, where the owner, contractor, subcontractor, or builder is also a retailer holding a retail sales or use tax permit and transacting retail sales of building materials, supplies, and equipment, the tax shall not be due when materials are withdrawn from inventory for use in construction performed for a designated exempt entity if an exemption certificate is received from such entity.
(1) ^Commercial enterprise" means the same as defined in section 423.3, subsection 47, paragraph V , subparagraph (1), but also includes professions and occupations, and includes public utilities as defined in section 476.1, subsection 3.
(1) “Commercial enterprise” means the same as defined in section 423.3, subsection 47, paragraph “d”, subparagraph (1), but also includes professions and occupations, and includes public utilities as defined in section 476.1, subsection 3.
Section 423.5, subsection 2, Code 2022, is amended t or e aa s f o l l o w s :
Section 423.5, subsection 2, Code 2022, is amended to read as follows:
Section 423.14, subsection 2, paragraph b.
Section 423.14, subsection 2, paragraph b, Code Senate File 2367, p.
Code Senate Pile 2367, p.
The tax upon the use of all tangible personal property and specified digital products other than that enumerated in paragraph i which is sold by a seller who is a retailer or its agent that is not otherwise required to collect sales tax under the provisions of this chapter, may be collected by the retailer or agent and remitted to the department, pursuant to the provisions of paragraph and sections 423.24, 423.29, 423,30, 423.32 423.31, and 423.33.
The tax upon the use of all tangible personal property and specified digital products other than that enumerated in paragraph “a”, which is sold by a seller who is a retailer or its agent that is not otherwise required to collect sales tax under the provisions of this chapter, may be collected by the retailer or agent and remitted to the department, pursuant to the provisions of paragraph “e”, and sections 423.24, 423.29, 423.30, 423.32 423.31, and 423.33.
a_^ Each Except as provided in paragraph t each person subject to this section and section 423.36 and in accordance with the provisions of this section and section 423.36 shall, on or before the last day of the month following the close of each calendar quarter month during which such person is or has become or ceased being subject to the provisions of this section and section 423.36, make, sign, and file electronically a return for the calendar quarter month in the form as may be required.
a.
Each Except as provided in paragraph “b”, each person subject to this section and section 423.36 and in accordance with the provisions of this section and section 423.36 shall, on or before the last day of the month following the close of each calendar quarter month during which such person is or has become or ceased being subject to the provisions of this section and section 423.36, make, sign, and file electronically a return for the calendar quarter month in the form as may be required.
Returns shall be signed by the retailer or the retailer's authorized agent and must be certified by the retailer to be correct in accordance with forms and rules prescribed by the director.
Returns shall be signed by the retailer or the retailer’s authorized agent and must be certified by the retailer to be correct in accordance with forms and rules prescribed by the director.
A person required to file a sales or use tax return who is unable to do so may request permission from the director to file a return by a n o t m e t h o d .
A person required to file a sales or use tax return who is unable to do so may request permission from the director to file a return by another method.
Notwithstanding paragraph each person subject to t h i s s e c w h o c o l l e cr e m i t s lthan o n t h o u s a n d two hundred dollars in sales or use tax to the department per calendar year may file a return on or before the last day of the month following the close of the calendar year.
Notwithstanding paragraph “a”, each person subject to this section who collects and remits less than one thousand two hundred dollars in sales or use tax to the department per calendar year may file a return on or before the last day of the month following the close of the calendar year.
The sales tax forms prGScribcd by the director shall be referred to as "'rotailora tax deposit".—Deposit forms shall be signed by the retailor or the rotailer's duly authoriaod agent/ and shall be duly certified by the retailer or agent to be correct.
The sales tax forms prescribed by the director shall be referred to as “retailers tax deposit”.
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Deposit forms shall be signed by the retailer or the retailer’s duly authorized agent, and shall be duly certified by the retailer or agent to be correct.
Senate Pile 2367, p.
Senate File 2367, p.
A business required to file a consolidated sales or use tax return shall file a form entitled "schedule of consolidated business locations" with its quarterly sales or use tax return that shows the taxpayer's consolidated permit number, the permit number for each Iowa business location, the state sales tax amount by business location, and the amount of state sales tax due on goods consumed that are not assigned to a specific business location.
A business required to file a consolidated sales or use tax return shall file a form entitled “schedule of consolidated business locations” with its quarterly sales or use tax return that shows the taxpayer’s consolidated permit number, the permit number for each Iowa business location, the state sales tax amount by business location, and the amount of state sales tax due on goods consumed that are not assigned to a specific business location.
Section 423.33, subsection 1, paragraph a.
Section 423.33, subsection 1, paragraph a, Code 2022, is amended to read as follows:
Code 2022, is amended to read as follows:
If a purchaser fails to pay sales tax to the retailer required to collect the tax, then in addition to all of the rights, obligations, and remedies provided, a use tax is payable by the purchaser directly to the department, and sections 423.31, 423.32, 423.37, 423.38, 423.39, 423.40, 423.41, and 423.42 apply to the purchaser.
If a purchaser fails to pay sales tax to the retailer required to collect the tax, then in addition to all of the rights, obligations, and remedies provided, a use tax is payable by the purchaser directly to the department, and sections 423.31, 423.32 , 423.37, 423.38, 423.39, 423.40, 423.41, and 423.42 apply to the purchaser.
Section 423.33, subsection 3, Code 2022, is amended t or e aa sf o l l o w s :
Section 423.33, subsection 3, Code 2022, is amended to read as follows:
Event sponsor liability for sales tax, A person sponsoring a flea market or a craft, antique, coin, or stamp show or similar event shall obtain from every retailer selling tangible personal property, specified digital products, or taxable services at the event proof that the retailer possesses a valid sales or use tax permit or secure from the retailer a statement, taken in good faith, that tangible personal property, specified digital products, or services offered for sale are not subject to sales tax.
Event sponsor’s liability for sales tax.
A person sponsoring a flea market or a craft, antique, coin, or stamp show or similar event shall obtain from every retailer selling tangible personal property, specified digital products, or taxable services at the event proof that the retailer possesses a valid sales or use tax permit or secure from the retailer a statement, taken in good faith, that tangible personal property, specified digital products, or services offered for sale are not subject to sales tax.
Sections 423.31, 423.32,423.37, 423.38, 423.39, 423.40, 423.41, and 423.42 apply to the sponsors.
Sections 423.31, 423.32 ,423.37, 423.38, 423.39, 423.40, 423.41, and 423.42 apply to the sponsors.
For purposes of this subsection, a ^person sponsoring a flea market or a craft, antique, coin, or stamp show or similar event" does not include a marketplace facilitator as defined in section 423.14A, subsection 1, an organization which sponsors an event determined to qualify as an event involving casual sales pursuant to section 423.3, subsection 39, or the state fair or a fair as defined in section 174.1.
For purposes of this subsection, a “person sponsoring a flea market or a craft, antique, coin, or stamp show or similar event” does not include a marketplace facilitator as defined in section 423.14A, subsection 1, an organization which sponsors an event determined to qualify as an event involving casual sales pursuant to section 423.3, subsection 39, or the state fair or a fair as defined in section 174.1.
Section 423.34, Code 2022, is amended to read as f o l l o w s :
Section 423.34, Code 2022, is amended to read as follows:
All of the provisions of s e c t i 4 2 3 .
All of the provisions of sections 423.32 423.31 and 423.33 with reference to the returns and payments shall be applicable to the returns and payments required by this section.
3 2 4 2 3 4 2 3 .
3 3 wr e f e r t o t h r e t u r n s and payments shall be applicable to the returns and payments required by this section.
Section 423.36, subsection 4, paragraph b.
Section 423.36, subsection 4, paragraph b, Code 2022, is amended to read as follows:
Code 2022, is amended to read as follows:
NEW PARAGRAPH, c.
NEW PARAGRAPH .
If an applicant is required to collect sales or use tax and is not included in the definition of a retailer maintaining a place of business in this state in section 423.1, subsection 48, paragraph "^a"! subparagraph (1), Senate File 2361t p.
c.
9 the applicant shall be issued one sales or use tax permit by the department regardless of the number of locations from which s a l e s am a d e .
If an applicant is required to collect sales or use tax and is not included in the definition of a retailer maintaining a place of business in this state in section 423.1, subsection 48, paragraph “a”, subparagraph (1), Senate File 2367, p.
9 the applicant shall be issued one sales or use tax permit by the department regardless of the number of locations from which sales are made.
Section 423.36, subsections 7 and 8, Code 2022, are a m e n t o read a s f o l l o w s :
Section 423.36, subsections 7 and 8, Code 2022, are amended to read as follows:
Persons engaged in selling tangible personal property, specified digital products, or furnishing services shall not be required to obtain or retain a sales or use tax permit for a place of business at which taxable sales of tangible personal property, specified digital products, or taxable performance of s e r v i w i l l n o t o c c u r .
Persons engaged in selling tangible personal property, specified digital products, or furnishing services shall not be required to obtain or retain a sales or use tax permit for a place of business at which taxable sales of tangible personal property, specified digital products, or taxable performance of services will not occur.
The taxpayer shall also pay interest on the sales or use tax or additional sales or use tax at the rate in effect under section 421.7 for each month counting each fraction of a month as an entire month, computed from the date the oomimonthly or monthly tax deposit form or return was required to be filed.
The taxpayer shall also pay interest on the sales or use tax or additional sales or use tax at the rate in effect under section 421.7 for each month counting each fraction of a month as an entire month, computed from the date the semimonthly or monthly tax deposit form or return was required to be filed.
a» Any person who knowingly sells tangible personal property, specified digital products, tickets or admissions to places of amusement and athletic events, or gas, water, electricity, or communication service at retail, or engages in the furnishing of services enumerated in section 423.2, in this state without procuring a permit to collect tax, as provided in section 423.36, or who violates section 423.24 and the officers of any corporation who so act are guilty of a serious m i s d e m e a n o r .
a.
b, A person who knowingly sells tangible personal property, specified digital products, tickets or admissions to places of amusement and athletic events, or gas, water, electricity, or communication service at retail, or engages in the furnishing of services enumerated in section 423.2, in this state after the person's sales or use tax permit has been revoked and before it has been restored as provided in section 423.36, subsection 6, and the officers of any corporation who so act are guilty of an aggravated misdemeanor.
Any person who knowingly sells tangible personal property, specified digital products, tickets or admissions to places of amusement and athletic events, or gas, water, electricity, or communication service at retail, or engages in the furnishing of services enumerated in section 423.2, in this state without procuring a permit to collect tax, as provided in section 423.36, or who violates section 423.24 and the officers of any corporation who so act are guilty of a serious misdemeanor.
b.
A person who knowingly sells tangible personal property, specified digital products, tickets or admissions to places of amusement and athletic events, or gas, water, electricity, or communication service at retail, or engages in the furnishing of services enumerated in section 423.2, in this state after the person’s sales or use tax permit has been revoked and before it has been restored as provided in section 423.36, subsection 6, and the officers of any corporation who so act are guilty of an aggravated misdemeanor.
A person who willfully attempts in any manner to evade any tax imposed by this chapter or the payment of the tax or a person who makes or causes to be made a false or fraudulent aomimonthly or monthly tax dcpooit form or return with intent to evade any tax imposed by subchapter II or III or the payment of the tax is guilty of a class felony, 5.
A person who willfully attempts in any manner to evade any tax imposed by this chapter or the payment of the tax or a person who makes or causes to be made a false or fraudulent semimonthly or monthly tax deposit form or return with intent to evade any tax imposed by subchapter II or III or the payment of the tax is guilty of a class “D” felony.
A person required to pay sales or use tax, or to make, sign, or file a tax deposit form or return or supplemental return, who willfully makes a false or fraudulent tax dopoait form or return, or willfully fails to pay at least ninety percent of the tax or willfully fails to make, sign, or file the tax dcpooit form or return, at the time required by law, is guilty of a fraudulent practice.
5.
A person required to pay sales or use tax, or to make, sign, or file a tax deposit form or return or supplemental return, who willfully makes a false or fraudulent tax deposit form or return, or willfully fails to pay at least ninety percent of the tax or willfully fails to make, sign, or file the tax deposit form or return, at the time required by law, is guilty of a fraudulent practice.
Section 423.45, subsection 4, paragraph b.
Section 423.45, subsection 4, paragraph b, Code 2022, is amended to read as follows:
Code 2022, is amended to read as follows;
If the tangible personal property, specified digital products, or services are purchased tax free pursuant to a valid exemption certificate and the tangible personal property, specified digital products, or services are used or disposed of by the purchaser in a nonexempt manner, the purchaser is solely liable for the taxes and shall remit the taxes directly to the department and sections 423.31, 423.32/423.37, 423.38, 423.39, 423.40, 423.41, and 423.42 shall apply to the purchaser.
If the tangible personal property, specified digital products, or services are purchased tax free pursuant to a valid exemption certificate and the tangible personal property, specified digital products, or services are used or disposed of by the purchaser in a nonexempt manner, the purchaser is solely liable for the taxes and shall remit the taxes directly to the department and sections 423.31, 423.32 ,423.37, 423.38, 423.39, 423.40, 423.41, and 423.42 shall apply to the purchaser.
Section 423.45, subsection 5, paragraph c.
Section 423.45, subsection 5, paragraph c, Code 2022, is amended to read as follows:
Code 2022, is amended to read as follows:
If the fuel is purchased tax free pursuant to a fuel exemption certificate which is taken by the seller, and the fuel is used or disposed of by the purchaser in a nonexempt manner, the purchaser is solely liable for the taxes, and shall remit the taxes directly to the department and sections 423.31, 423.32/423,37, 423.38, 423.39, 423.40, 423.41, and 423.42 shall apply to the purchaser.
If the fuel is purchased tax free pursuant to a fuel exemption certificate which is taken by the seller, and the fuel is used or disposed of by the purchaser in a nonexempt manner, the purchaser is solely liable for the taxes, and shall remit the taxes directly to the department and sections 423.31, 423.32 ,423.37, 423.38, 423.39, 423.40, 423.41, and 423.42 shall apply to the purchaser.
Section 423.50, subsection 1, Code 2022, is amended t or e aa s f o l l o w s :
Section 423.50, subsection 1, Code 2022, is amended to read as follows:
Only one remittance of tax per return is required Gxccpt as provided in this—subsection.
Only one remittance of tax per return is required except as provided in this subsection.
Sellers that collGCt more than thirty thousand dollars in aaloo and use taxes for this state during the preceding calendar year shall be required to make additional remittances as required under rules adopted by the director.—The filing of a return io not required with an a d d i t i r e m i t t a n c e .
Sellers that collect more than thirty thousand dollars in sales and use taxes for this state during the preceding calendar year shall be required to make additional remittances as required under rules adopted by the director.
The filing of a return is not required with an additional remittance.
Section 423.57, Code 2022, is amended to read as f o l l o w s :
Section 423.57, Code 2022, is amended to read as follows:
12 subject to all the provisions of, and all of the powers, duties, authority, and restrictions contained in sections 423.14, 423.14A, 423.14B, 423.15, 423.16, 423.17, 423.19, 423.20, 423.21, 423.22, 423.23, 423.24, 423.25, 423.29, 423.31, 423.32,423.33, 423.34, 423.34A, 423.35, 423.37, 423.38, 423.39, 423.40, 423.41, and 423.42, section 423.43, subsection 1 , and sections 423.45, 423.46, and 423.47.
12 subject to all the provisions of, and all of the powers, duties, authority, and restrictions contained in sections 423.14, 423.14A, 423.14B, 423.15, 423.16, 423.17, 423.19, 423.20, 423.21, 423.22, 423.23, 423.24, 423.25, 423.29, 423.31, 423.32 ,423.33, 423.34, 423.34A, 423.35, 423.37, 423.38, 423.39, 423.40, 423.41, and 423.42, section 423.43, subsection 1, and sections 423.45, 423.46, and 423.47.
Section 423.58, Code 2022, is amended to read as f o l l o w s :
Section 423.58, Code 2022, is amended to read as follows:
423.58 Collection, permit, and tax return exemption for certain out-of'State businesses.
423.58 Collection, permit, and tax return exemption for certain out-of-state businesses.
Notwithstanding sections 423.14, 423.14A, 423.14B, 423.29, 423.31, 423.32, and 423.36, a person meeting the requirements of section 29C.24 is not required to obtain a sales or use tax permit, collect and remit sales and use tax, or make and file applicable sales or use tax returns, as provided in section 29C.24, subsection 3, paragraph subparagraph (2).
Notwithstanding sections 423.14, 423.14A, 423.14B, 423.29, 423.31, 423.32 , and 423.36, a person meeting the requirements of section 29C.24 is not required to obtain a sales or use tax permit, collect and remit sales and use tax, or make and file applicable sales or use tax returns, as provided in section 29C.24, subsection 3, paragraph “a”, subparagraph (2).
Section 423A.6, subsection 4, Code 2022, is amended t oread a s f o l l o w s :
Section 423A.6, subsection 4, Code 2022, is amended to read as follows:
13 t oread a s f o l l o w s :
13 to read as follows:
A tax permit other than the state sales or use tax permit required under section 423.36 shall not be required by local a u t h o r i t i e s .
A tax permit other than the state sales or use tax permit required under section 423.36 shall not be required by local authorities.
Section 423B.6, subsection 2, paragraph c.
Section 423B.6, subsection 2, paragraph c, Code 2022, is amended to read as follows:
Code 2022, is amended to read as follows:
Section 4230.4, Code 2022, is amended to read a s f o l l o w s :
Section 423C.4, Code 2022, is amended to read as follows:
4230.4 Administration and enforcement.
423C.4 Administration and enforcement.
Section 423D.4, subsection 3, Code 2022, is amended t oread a s f o l l o w s :
Section 423D.4, subsection 3, Code 2022, is amended to read as follows:
Notwithstanding this subsection, the director shall provide for quarterly monthly filing of returns and for other than quarterly monthly filing of returns both as prescribed in Senate Pile 2367, p.
Notwithstanding this subsection, the director shall provide for quarterly monthly filing of returns and for other than quarterly monthly filing of returns both as prescribed in Senate File 2367, p.
All taxes collected under this chapter by a retailer or any user are deemed to be held in trust for the s t a o f I o w a .
All taxes collected under this chapter by a retailer or any user are deemed to be held in trust for the state of Iowa.
32, Section 4236.5, subsection 3, Code 2022, is amended t oread a s f o l l o w s :
32.
Section 423G.5, subsection 3, Code 2022, is amended to read as follows:
All taxes collected under this chapter by a retailer or any user are deemed to be held in trust f o t h s t a to fI o w a .
All taxes collected under this chapter by a retailer or any user are deemed to be held in trust for the state of Iowa.
Section 728.1, subsection 6, Code 2022, is amended t oread a s f o l l o w s :
Section 728.1, subsection 6, Code 2022, is amended to read as follows:
^PJace of business" means the premises of a business required to obtain a sales or use tax permit pursuant to chapter 423, the premises of a nonprofit or not-for-profit organization, and the premises of an establishment which is open to the public at large or where entrance is limited by a cover charge or membership requirement.
“Place of business” means the premises of a business required to obtain a sales or use tax permit pursuant to chapter 423, the premises of a nonprofit or not-for-profit organization, and the premises of an establishment which is open to the public at large or where entrance is limited by a cover charge or membership requirement.
Section 728.5, subsection 1, unnumbered paragraph , Code 2022, is amended to read as follows:
Section 728.5, subsection 1, unnumbered paragraph 1, Code 2022, is amended to read as follows:
However, if a taxpayer is unable to file a return or pay tax in Senate File 2367r p.
However, if a taxpayer is unable to file a return or pay tax in Senate File 2367, p.
15 accordance with the changes to section 423.31, subsection 1, as amended by this division of this Act, by July 1, 2022, the taxpayer shall file returns and pay tax for tax periods ending on or before September 30, 2022, according to the taxpayer's registration as of June 30, 2022, and such a taxpayer shall not incur a penalty for doing so.
15 accordance with the changes to section 423.31, subsection 1, as amended by this division of this Act, by July 1, 2022, the taxpayer shall file returns and pay tax for tax periods ending on or before September 30, 2022, according to the taxpayer’s registration as of June 30, 2022, and such a taxpayer shall not incur a penalty for doing so.
Interest on unpaid payments for such taxpayers unable to file a return or pay a tax in accordance with the changes to section 423.31, subsection 1, as amended by this division of this Act, shall be suspended until October 1 , 2022.
Interest on unpaid payments for such taxpayers unable to file a return or pay a tax in accordance with the changes to section 423.31, subsection 1, as amended by this division of this Act, shall be suspended until October 1, 2022.
Notwithstanding any provision of law to the contrary, the department of revenue shall have authority to convert, renumber, or combine existing sales tax, retailer's use tax, and consumer's use tax permits for taxpayers holding multiple tax permits in accordance with section 423.31, subsection 1, as amended by this division of t h i s A c t .
Notwithstanding any provision of law to the contrary, the department of revenue shall have authority to convert, renumber, or combine existing sales tax, retailer’s use tax, and consumer’s use tax permits for taxpayers holding multiple tax permits in accordance with section 423.31, subsection 1, as amended by this division of this Act.
Sec, 38.
Sec.
IMPLEMENTATION — EMERGENCY RULES.
38.
The department of revenue may adopt emergency rules under section 17A.4, subsection 3, and section 17A.5, subsection 2, paragraph ^^b", to implement the provisions of this division of this Act and the rules shall be effective immediately upon filing unless a later date is specified in the rules.
IMPLEMENTATION —— EMERGENCY RULES.
The department of revenue may adopt emergency rules under section 17A.4, subsection 3, and section 17A.5, subsection 2, paragraph “b”, to implement the provisions of this division of this Act and the rules shall be effective immediately upon filing unless a later date is specified in the rules.
The section of this division of this Act enacting emergency rules relating to the implementation of this division of this A c t .
The section of this division of this Act enacting emergency rules relating to the implementation of this division of this Act.
The following takes effect January ,2 0 2 3 :
The following takes effect January 1, 2023:
The section of this division of this Act amending section 423.3, subsection 104, paragraph ^^b", subparagraph (1).
The section of this division of this Act amending section 423.3, subsection 104, paragraph “b”, subparagraph (1).
D I V I SI IO N S A L E S A N D U SE X E M P T I O N S Sec.
DIVISION II SALES AND USE TAX EXEMPTIONS Sec.
Senate Pile 23S1, p.
Senate File 2367, p.
Section 423.3, subsection 68, paragraph c, subparagraph (1), subparagraph division (a).
Section 423.3, subsection 68, paragraph c, subparagraph (1), subparagraph division (a), Code 2022, is amended to read as follows:
Code 2022, is amended to read as follows:
(a) “Clothing” includes but is not limited to the following:
(a) '^Clothing'^ includes but is not limited to the following:
diapers—(children and adults#—including disposable diapers);
diapers (children and adults, including disposable diapers);
NEW SUBSECTION.
NEW SUBSECTION .
For purposes of this subsection, '^feminine hygiene products" means tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle.
For purposes of this subsection, “feminine hygiene products” means tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle.
NEW SUBSECTION.
NEW SUBSECTION .
Except as Otherwise provided, this division of this Act takes effect January 1, 2023.
Except as otherwise provided, this division of this Act takes effect January 1, 2023.
The following takes effect January , 2024:
The following takes effect January 1, 2024:
The section of this division of this Act amending section 423.3, subsection 47, paragraph ^^a", subparagraph (4).
The section of this division of this Act amending section 423.3, subsection 47, paragraph “a”, subparagraph (4).
D I V I S I I I D I S T R I B U T I O N S O F R E V E N U E T O L O C A L G O V E R N M E N T S A N D S C H O O L D I S T R I C T S Sec.
DIVISION III DISTRIBUTIONS OF REVENUE TO LOCAL GOVERNMENTS AND SCHOOL DISTRICTS Sec.
Section 423B.7, subsection 2, paragraph a.
Section 423B.7, subsection 2, paragraph a, Code 2022, is amended to read as follows:
Code 2022, is amended to read a s follows:
The director of revenue by Auguot 15 of each fiacal year the last day of each month shall oond transfer to each city or county where the local option tax is imposedi—strt Senate Pile 2367, p.
The director of revenue by August 15 of each fiscal year the last day of each month shall send transfer to each city or county where the local option tax is imposed, an Senate File 2367, p.
17 eatimate of- the amount of tax moneys remitted to the department attributable to each city or county will—receive—for—the—year and for each month of the year from the preceding month.
17 estimate of the amount of tax moneys remitted to the department attributable to each city or county will receive for the year and for each month of the year from the preceding month.
At the end of each month/—the director may roviao the cotimatos for the year and remaining montho.
At the end of each month, the director may revise the estimates for the year and remaining months.
Section 423B.7, subsection 2, paragraphs b and c.
Section 423B.7, subsection 2, paragraphs b and c, Code 2022, are amended by striking the paragraphs.
Code 2022, are amended by striking the paragraphs.
Section 423F.2, subsection 4, paragraph a.
Section 423F.2, subsection 4, paragraph a, Code 2022, is amended to read as follows:
Code 2022, is amended to read as follows:
The director of revenue by August 15 of each fiocal year the last day of each month shall ocnd transfer to each school district an estimate of the amount of tax moneys remitted to the department attributable to each school district will receive for the year and for each month of the year from the preceding month.
The director of revenue by August 15 of each fiscal year the last day of each month shall send transfer to each school district an estimate of the amount of tax moneys remitted to the department attributable to each school district will receive for the year and for each month of the year from the preceding month.
At the end of each month# the director may reviae the estimates for the year and remaining months.
At the end of each month, the director may revise the estimates for the year and remaining months.
Section 423P.2, subsection 4, paragraph b.
Section 423F.2, subsection 4, paragraph b, Code 2022, is amended by striking the paragraph and inserting in lieu thereof the following:
Code 2022, is amended by striking the paragraph and inserting in lieu thereof the following:
Section 423F.2, subsection 4, paragraph c.
Section 423F.2, subsection 4, paragraph c, Code 2022, is amended by striking the paragraph.
Code 2022, is amended by striking the paragraph.
TRANSITION PROVISION FOR LOCAL OPTION SALES TAX AND SECURING AN ADVANCED VISION FOR EDUCATION — TRANSFER AMOUNTS.
TRANSITION PROVISION FOR LOCAL OPTION SALES TAX AND SECURING AN ADVANCED VISION FOR EDUCATION —— TRANSFER AMOUNTS.
D I V I SI VO N L I A B I O FS E L L EU S I C E R T I S E R V I C E P R O V I D E R Sec.
DIVISION IV LIABILITY OF SELLERS USING CERTIFIED SERVICE PROVIDER Sec.
52, Section 423.48, subsection 3, paragraph a.
52.
Code 2022, is amended to read as follows:
Section 423.48, subsection 3, paragraph a, Code 2022, is amended to read as follows:
A model 1 seller's obligation to calculate, collect, and remit sales and use taxes shall be performed by its certified service provider, except for the seller's obligation to remit tax on its own purchases.
A model 1 seller’s obligation to calculate, collect, and remit sales and use taxes shall be performed by its certified service provider, except for the seller’s obligation to remit tax on its own purchases.
As the seller's agent, the certified service provider is liable for its model 1 seller's sales and use tax due Iowa on all sales transactions it processes for the seller except as set out in this section.
As the seller’s agent, the certified service provider is liable for its model 1 seller’s sales and use tax due Iowa on all sales transactions it processes for the seller except as set out in this section.
A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller migroprcsonta the types of items or scrvicco it oolls or commitg fraud certified service provider establishes that the certified service provider is not liable in accordance with the agreement.
A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresents the types of items or services it sells or commits fraud certified service provider establishes that the certified service provider is not liable in accordance with the agreement.
In the absence of probable cauoe to believe that the oeller has committed fraud or made a material misrepresent-a-tion liability relief established by the certified service provider, the seller is not subject to audit on the transactions processed by the certified service provider.
In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation liability relief established by the certified service provider , the seller is not subject to audit on the transactions processed by the certified service provider.
The director is authorized to perform a system check of the model 1 seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider, D I V I S V O N AUTHORITY TO CANCEL VARIOUS PERMITS ISSUED BY THE DEPARTMENT Sec.
The director is authorized to perform a system check of the model 1 seller and review the seller’s procedures to determine if the certified service provider’s system is functioning properly and the extent to which the seller’s transactions are being processed by the certified service provider.
DIVISION V AUTHORITY TO CANCEL VARIOUS PERMITS ISSUED BY THE DEPARTMENT Sec.
NEW SUBSECTION.
NEW SUBSECTION .
19 longer in use;
19 longer in use:
income tax withholding, sales or use tax, or m o t f u e t a x .
income tax withholding, sales or use tax, or motor fuel tax.
D I V I SV IO N ECONOMIC DEVELOPMENT AUTHORITY SALES AND USE TAX REFUND I N C E N T I V E S Sec.
DIVISION VI ECONOMIC DEVELOPMENT AUTHORITY SALES AND USE TAX REFUND INCENTIVES Sec.
Section 15.331A, subsection 2, Code 2022, is a m e n dt oread a s f o l l o w s :
Section 15.331A, subsection 2, Code 2022, is amended to read as follows:
2, To receive the refund, a claim shall be filed by the eligible business with the department of revenue as follows:
2.
To receive the refund, a claim shall be filed by the eligible business with the department of revenue as follows:
The contractor or subcontractor shall state under oath, on forms provided by the department of revenue, the amount of the sales of tangible personal property or services rendered, furnished, or performed including water, sewer, gas, and electric utility services upon which sales or use tax has been paid prior to the project contract completion, and shall file the forms with the eligible business before final settlement i sm a d e .
The contractor or subcontractor shall state under oath, on forms provided by the department of revenue, the amount of the sales of tangible personal property or services rendered, furnished, or performed including water, sewer, gas, and electric utility services upon which sales or use tax has been paid prior to the project contract completion, and shall file the forms with the eligible business before final settlement is made.
Per- purposes of this section,—"^project completion''means the first date upon which the average annualised production of finished product for the preceding ninety day period at the manufacturing facility operated by the eligible business is at least fifty percent of the initial design capacity of the Senate File 2367, p.
For purposes of this section, “project completion” means the first date upon which the average annualized production of finished product for the preceding ninety-day period at the manufacturing facility operated by the eligible business is at least fifty percent of the initial design capacity of the Senate File 2367, p.
Section 15.331A, Code 2022, is amended by adding the following new subsection;
Section 15.331A, Code 2022, is amended by adding the following new subsection:
NEW SUBSECTION.
NEW SUBSECTION .
For purposes of this section, '^contract completion" means the date of completion of a written contract relating to the construction or equipping of the facility that is part of the project of the eligible business.
For purposes of this section, “contract completion” means the date of completion of a written contract relating to the construction or equipping of the facility that is part of the project of the eligible business.
Section 15.331C, subsections 1 and 2, Code 2022, a r a m e n dt or e aa sf o l l o w s :
Section 15.331C, subsections 1 and 2, Code 2022, are amended to read as follows:
After timely receiving the form from the third-party developer and application from the eligible business, the department of revenue shall audit the claim Senate File 2367, p.
After timely receiving the form from the third-party developer and application from the eligible business , the department of revenue shall audit the claim Senate File 2367, p.
The aggregate combined total amount of tax refunds under section 15.331A for taxes paid and attributable to racks, shelving, and conveyor equipment to be used in a warehouse or distribution center and of tax credit certificates issued by the department of revenue under this section for the taxes paid and attributable to racks, shelving, and conveyor equipment t o b e usedin a w a r e h o ud i s t r i b c e n ts h a ln o t exceed five hundred thousand dollars in a fiscal year.
The aggregate combined total amount of tax refunds under section 15.331A for taxes paid and attributable to racks, shelving, and conveyor equipment to be used in a warehouse or distribution center and of tax credit certificates issued by the department of revenue under this section for the taxes paid and attributable to racks, shelving, and conveyor equipment to be used in a warehouse or distribution center shall not exceed five hundred thousand dollars in a fiscal year.
The eligible business shall not claim a tax credit under this section unless a tax credit certificate issued by the department of revenue is included with the taxpayer's tax return for the tax year for which the tax credit is claimed.
The eligible business shall not claim a tax credit under this section unless a tax credit certificate issued by the department of revenue is included with the taxpayer’s tax return for the tax year for which the tax credit is claimed.
A tax credit certificate shall contain the eligible business's name, address, tax identification number, the amount of the tax credit, and other information deemed necessary by the department of revenue.
A tax credit certificate shall contain the eligible business’s name, address, tax identification number, the amount of the tax credit, and other information deemed necessary by the department of revenue.
( 2 )The contractor or subcontractor shall file the forms with the housing business before final settlement is made.
(2) The contractor or subcontractor shall file the forms with the housing business before final settlement is made.
(b) For purposes of this subparagraph, ^^agreement completion date" means the date on which the authority notifies the department of revenue that all applicable requirements of the agreement entered into pursuant to section 15.354, subsection 3, paragraph "^a", and all applicable requirements of this part, including the rules the authority and the department of revenue adopt pursuant to section 15.356, are satisfied.
(b) For purposes of this subparagraph, “agreement completion date” means the date on which the authority notifies the department of revenue that all applicable requirements of the agreement entered into pursuant to section 15.354, subsection 3, paragraph “a”, and all applicable requirements of this part, including the rules the authority and the department of revenue adopt pursuant to section 15.356, are satisfied.
c, A contractor or subcontractor who willfully makes a false claim under oath in violation of the provisions of this subsection shall be guilty of a simple misdemeanor and in addition to any other penalty, the contractor or subcontractor shall be liable for the payment of the tax and any applicable penalty and interest.
c.
A contractor or subcontractor who willfully makes a false claim under oath in violation of the provisions of this subsection shall be guilty of a simple misdemeanor and in addition to any other penalty, the contractor or subcontractor shall be liable for the payment of the tax and any applicable penalty and interest.
This division of this Act applies to claims for refunds filed on or after the effective date of t h i s d i v i s t h i s A c t .
This division of this Act applies to claims for refunds filed on or after the effective date of this division of this Act.
23 D I V I S IV I I F R A N C HT A XE Sec.
23 DIVISION VII FRANCHISE TAX Sec.
Section 422.63, Code 2022, is amended to read as f o l l o w s :
Section 422.63, Code 2022, is amended to read as follows:
422.63 Amount o f t a x .
422.63 Amount of tax.
If the net income of the financial institution is derived from its business carried on entirely within the state, the tax shall be imposed on the entire net income, but if the business is carried on partly within and partly without the state, the portion of net income reasonably attributable to the business within the state shall be specifically allocated or equitably apportioned within and w i t h o u t s t a tunder r u l e s the d i r e c t o r .
If the net income of the financial institution is derived from its business carried on entirely within the state, the tax shall be imposed on the entire net income, but if the business is carried on partly within and partly without the state, the portion of net income reasonably attributable to the business within the state shall be specifically allocated or equitably apportioned within and without the state under rules of the director.
For tax years beginning prior to January 1 , 2023, five percent.
For tax years beginning prior to January 1, 2023, five percent.
b .
b.
F o rt a years beginning on or after January 1 , 2 0 2 3b u t b e f o r e n u a1 , 2024, four and seven-tenths percent • c .
For tax years beginning on or after January 1, 2023, but before January 1, 2024, four and seven-tenths percent.
F o rt a years beginning on or after January 1 , 2 0 2 4b u t b e f o r e n u a r y2025, four and four-tenths percent.
c.
d .
For tax years beginning on or after January 1, 2024, but before January 1, 2025, four and four-tenths percent.
F o rt a years beginning on or after J a n u a r y 1 , 5 ,u t b e f o r euary 1, 2026, four and one-tenth percent.
d.
e » F o rt a years beginning on or after January 1 , 2 0 2 6b u t b e f o r euary 1 , 2027, three and eight-tenths percent.
For tax years beginning on or after January 1, 2025, but before January 1, 2026, four and one-tenth percent.
f .
e.
F o rt a years beginning on or after January 1 , 2 0 2 7 , three and one-half percent.
For tax years beginning on or after January 1, 2026, but before January 1, 2027, three and eight-tenths percent.
D I V I S V I I I M A N U F A C T U R E—D S A L E S T A X E X E M P T I O N Sec.
f.
For tax years beginning on or after January 1, 2027, three and one-half percent.
DIVISION VIII MANUFACTURED FOOD —— SALES TAX EXEMPTION Sec.
Section 423.3, subsection 49, Code 2022, is amended t o r e aa s f o l l o w s :
Section 423.3, subsection 49, Code 2022, is amended to read as follows:
The sales price from the sale of carbon dioxide in a liquid, solid, or gaseous form, electricity, steam, and other taxable services and the lease or rental of tangible personal property when used by a manufacturer of food products to primarily produce marketable food products for human consumption food or food ingredients, including but not limited to treatment of material to change its form, context, or condition, in order to produce the food product or food Senate File 2357r p.
a.
24 ingredientst maintenance of quality or integrity of the food product or food ingredients, changing or maintenance of temperature levels necessary to avoid spoilage or to hold the food product or food ingredients in marketable condition, maintenance of environmental conditions necessary for the safe or efficient use of machinery and material used to produce the food product or food ingredients, sanitation and quality control activities, formation of packaging, placement into shipping containers, and movement of the material or food product or food ingredients until shipment from the building o fm a n u f a c t u r e .
The sales price from the sale of carbon dioxide in a liquid, solid, or gaseous form, electricity, steam, and other taxable services and the lease or rental of tangible personal property when used by a manufacturer of food products to primarily produce marketable food products for human consumption food or food ingredients, including but not limited to treatment of material to change its form, context, or condition, in order to produce the food product or food Senate File 2367, p.
24 ingredients , maintenance of quality or integrity of the food product or food ingredients, changing or maintenance of temperature levels necessary to avoid spoilage or to hold the food product or food ingredients in marketable condition, maintenance of environmental conditions necessary for the safe or efficient use of machinery and material used to produce the food product or food ingredients, sanitation and quality control activities, formation of packaging, placement into shipping containers, and movement of the material or food product or food ingredients until shipment from the building of manufacture.
For purposes of this subsection, '"food or food ingredients^ means the same as '^food and food ingredients'' as defined in subsection 57, paragraph and includes tangible personal property that could be sold for ingestion or chewing by humans but is sold for another use.
For purposes of this subsection, “food or food ingredients” means the same as “food and food ingredients” as defined in subsection 57, paragraph “d”, and includes tangible personal property that could be sold for ingestion or chewing by humans but is sold for another use.
If the amount of claims totals more than one hundred thousand dollars in the aggregate for any calendar year in which claims are eligible for a refund, the department of revenue shall prorate the one hundred thousand dollars in the aggregate among all the claimants for that particular calendar year in relation to the amounts of the claimants' valid claims.
If the amount of claims totals more than one hundred thousand dollars in the aggregate for any calendar year in which claims are eligible for a refund, the department of revenue shall prorate the one hundred thousand dollars in the aggregate among all the claimants for that particular calendar year in relation to the amounts of the claimants’ valid claims.
D I V I S I X N M O T O R F U E L R E P O R T I N G R P E N A L T Y E N T — Sec.
DIVISION IX MOTOR FUEL REPORTING REQUIREMENT —— PENALTY Sec.
Section 452A.33, subsection 1, paragraph c.
Section 452A.33, subsection 1, paragraph c, Code 2022, is amended to read as follows:
Code 2022, is amended to read as follows:
c.
c, (1) The retail dealer shall prepare and submit file Senate File 2367, p.
(1) The retail dealer shall prepare and submit file Senate File 2367, p.
25 the report with the department in a manner and according to procedures required by the department in compliance with section 452A,61.
25 the report with the department in a manner and according to procedures required by the department in compliance with section 452A.61 .
D I V I S X O N S O L E N E RS Y S T T A C R E D I T Sec.
DIVISION X SOLAR ENERGY SYSTEM TAX CREDIT Sec.
Section 422.IIL, subsection 4, paragraph a, Code 2022, is amended to read as follows:
Section 422.11L, subsection 4, paragraph a, Code 2022, is amended to read as follows:
a, The Except as provided in subsection 7, the cumulative value of tax credits claimed annually by applicants pursuant to this section shall not exceed five million dollars.
a.
The Except as provided in subsection 7, the cumulative value of tax credits claimed annually by applicants pursuant to this section shall not exceed five million dollars.
Section 422.IIL, Code 2022, is amended by adding the following new subsection:
Section 422.11L, Code 2022, is amended by adding the following new subsection:
NEW SUBSECTION.
NEW SUBSECTION .
(1) Applications for installations that were completed prior to the 2022 calendar year that were denied solely due to the expiration of the credit provided in subsection 1, paragraph ^a", regardless of whether the applicant appealed the Senate File 2367, p.
(1) Applications for installations that were completed prior to the 2022 calendar year that were denied solely due to the expiration of the credit provided in subsection 1, paragraph “a”, regardless of whether the applicant appealed the Senate File 2367, p.
26 d e n i a l .
26 denial.
(2) Pending applications and new applications for the credit provided in subsection 1, paragraph for installations that were completed during the 2021 calendar year as long as the application is received by June 30, 2022.
(2) Pending applications and new applications for the credit provided in subsection 1, paragraph “a”, for installations that were completed during the 2021 calendar year as long as the application is received by June 30, 2022.
The cumulative value of tax credits in subsection 3, paragraph subparagraph (2), shall not limit the amount of annual tax credits that may be awarded for valid applications that qualify pursuant to this subsection.
The cumulative value of tax credits in subsection 3, paragraph “d”, subparagraph (2), shall not limit the amount of annual tax credits that may be awarded for valid applications that qualify pursuant to this subsection.
c, A tax credit awarded pursuant to this subsection may be first claimed for the tax year beginning during the 2022 calendar year.
c.
A tax credit awarded pursuant to this subsection may be first claimed for the tax year beginning during the 2022 calendar year.
6 9 .
69.
A tax credit award issued pursuant to this division of this Act applies retroactively to tax years beginning on or after January 1, 0 2 2 .
A tax credit award issued pursuant to this division of this Act applies retroactively to tax years beginning on or after January 1, 2022.
D I V I SX IO N INDIVIDUAL INCOME TAX EXCLUSION — CERTAIN PREMIUM PAY AND B O N U S E S Sec.
DIVISION XI INDIVIDUAL INCOME TAX EXCLUSION —— CERTAIN PREMIUM PAY AND BONUSES Sec.
NEW SUBSECTION.
NEW SUBSECTION .
( 1 )Subtract to the extent included the amount, not to exceed one thousand dollars, of premium pay, as defined in 42 U.S.C.
(1) Subtract to the extent included the amount, not to exceed one thousand dollars, of premium pay, as defined in 42 U.S.C.
S802(g)(3), received by a certified peace officer who was designated by the governor as an eligible worker under 42 U.S.C.
§802(g)(3), received by a certified peace officer who was designated by the governor as an eligible worker under 42 U.S.C.
S802(g)(3), received by a correctional officer or medical staff member at a correctional facility who was designated by the governor as an eligible worker under 42 U.S.C.
§802(g)(3), received by a correctional officer or medical staff member at a correctional facility who was designated by the governor as an eligible worker under 42 U.S.C.
27 U.S.C.
27 42 U.S.C.
S802(g)(3), received by a teacher employed by an independently accredited school or a teacher employed by the state who was designated by the governor as an eligible worker under 42 U.S.C.
§802(g)(3), received by a teacher employed by an independently accredited school or a teacher employed by the state who was designated by the governor as an eligible worker under 42 U.S.C.
S802(g)(2).
§802(g)(2).
( 4 )Subtract to the extent included the amount of a teacher retention payment, not to exceed one thousand dollars, received by a teacher that was funded from moneys received by the state from the elementary and secondary school emergency relief funds pursuant to the federal Coronavirus Response and Relief Supplemental Appropriations Act, 2021, Pub.
(4) Subtract to the extent included the amount of a teacher retention payment, not to exceed one thousand dollars, received by a teacher that was funded from moneys received by the state from the elementary and secondary school emergency relief funds pursuant to the federal Coronavirus Response and Relief Supplemental Appropriations Act, 2021, Pub.
L .
L.
1 7 - 2 .
117-2.
b» An employer or any payor of an amount to an individual under paragraph pursuant to a program described in paragraph shall report the amount paid to each individual to the department of revenue in the manner and form required by the department.
b.
c» Notwithstanding any provision of law to the contrary, public records related to the distribution of funds under this subsection shall be kept confidential to the extent that the release of such information would reveal the personal identifying information of a peace officer defined in section 801.4, subsection 1 1 .
An employer or any payor of an amount to an individual under paragraph “a” pursuant to a program described in paragraph “a” shall report the amount paid to each individual to the department of revenue in the manner and form required by the department.
c.
Notwithstanding any provision of law to the contrary, public records related to the distribution of funds under this subsection shall be kept confidential to the extent that the release of such information would reveal the personal identifying information of a peace officer defined in section 801.4, subsection 11.
The department may adopt rules pursuant to chapter 17A t o a d m i n it h i s s u b s e c t i o n .
The department may adopt rules pursuant to chapter 17A to administer this subsection.
Senate Pile 2367, p.
Senate File 2367, p.
28 S e c .
28 Sec.
7 2 .
72.
R E T R O A C T I V E A P P L I C A B I L I T Y .
RETROACTIVE APPLICABILITY.
T h i s d i v i s i o n o f t h i s Act applies retroactively to January 1, 2022, for tax years beginning on or after January 1, 2022, but before January 1, 2023, for paymefTts r^eived in the 2022 calendar year.
This division of this Act applies retroactively to January 1, 2022, for tax years beginning on or after January 1, 2022, but before January 1, 2023, for payments received in the 2022 calendar year.
J A K E C H A P M A N PAT GRASSLJ P r e s i d e n t o f t h e S e n a t e Speaker of the House I hereby certify that this bill originated in the Senate and is known as Senate File 2367, Eighty-ninth General Assembly.
______________________________ ______________________________ JAKE CHAPMAN PAT GRASSLEY President of the Senate Speaker of the House I hereby certify that this bill originated in the Senate and is known as Senate File 2367, Eighty-ninth General Assembly.
W .
______________________________ W.
C H A R L E S S M I T H S O N Secretary of the Senate Approved 2 0 2 2 K I M R E Y N O L D S G o v e r n o r
CHARLES SMITHSON Secretary of the Senate Approved _______________, 2022 ______________________________ KIM REYNOLDS Governor
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Amendments

4 amendments

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Action History

  1. Explanation of vote.

  2. Signed by Governor.

  3. Signed by Governor.

  4. Reported correctly enrolled, signed by President and Speaker, and sent to Governor.

  5. Reported correctly enrolled, signed by President and Speaker, and sent to Governor.

  6. Fiscal note.

  7. Message from Senate.

  8. Immediate message.

  9. Passed Senate, yeas 44, nays 0.

  10. Senate concurred with S-5170.

  11. Message from House, with amendment S-5170.

  12. Immediate message.

  13. Passed House, yeas 83, nays 0.

  14. Amendment H-8382 filed, adopted.

  15. Amendment H-8385 to H-8382 filed, withdrawn.

  16. Amendment H-8371 withdrawn.

  17. Substituted for HF 2583.

  18. Amendment H-8371 filed.

  19. Read first time, passed on file.

  20. Message from Senate.

  21. Immediate message.

  22. Passed Senate, yeas 47, nays 0.

  23. Committee report, approving bill.

  24. Introduced, placed on Ways and Means calendar.

Sponsorship breakdown

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0 sponsors · 0 co-sponsors · 150 not signed on

Sponsors (0)

None.

Co-sponsors (0)

None.

Not signed on (150)

150 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

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This bill has been enacted into law. Introduced February 24, 2022. Enacted.
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