Taxation (13)

Date of Last Recorded Action: 5/7/2024

HF 2129 ISBA Affirmative LegislationA bill for an act relating to the exclusion from the computation of net income for the individual income tax of net capital gains from the sale of a business and including retroactive applicability provisions. (Formerly HSB 502) Judiciary
3/4/2014 House - Passed subcommittee. ---
Taxation
Successor to HSB 502
HF 2435 MonitoringA bill for an act relating to taxation by updating the Code references to the Internal Revenue Code, providing for the repeal of the generation skipping transfer tax and Iowa estate tax, and including effective date and retroactive applicability provisions. Effective 7-1-14, with exception of section 6, effective 4-3-14. Ways %26amp; Means
4/3/2014 House - Signed by Governor. H.J. 666. ---
Taxation
*UPDATE* Enrolled version, See Fiscal Note of 3/10/14
HF 2438 MonitoringA bill for an act relating to the administration of the tax and related laws of the state, including administration by the department of revenue of certain tax credits and refunds, income taxes, franchise taxes, sales and use taxes, hotel and motel taxes, and equipment taxes, and modifying provisions relating to the property assessment appeal board, and including effective date and retroactive applicability provisions. Effective 7-1-14, with exception of Divisions VI and VII, effective 4-10-14. Ways %26amp; Means
4/10/2014 House - Signed by Governor. H.J. 719. ---
Taxation
Enrolled Version
HF 2440 ISBA Affirmative LegislationA bill for an act relating to the exclusion from the computation of net income for the individual income tax of net capital gains from the sale of a business and including retroactive applicability provisions. (Formerly HF 2129) (Formerly HSB 502) Ways %26amp; Means
3/18/2014 House - Fiscal note. HCS. ---
Taxation
HF 2444 MonitoringA bill for an act relating to the administration of the tax and related laws of the department of revenue, including powers and duties of the director and administration of the inheritance tax, motor fuel and special fuel taxes, and including effective date and retroactive applicability provisions. Effective 7-1-14, with exception of sections 3 and 4, effective 5-30-14. Ways %26amp; Means
5/30/2014 Senate - Signed by Governor. H.J. 896. ---
Taxation
HF 2454 MonitoringA bill for an act relating to the beginning farmer tax credit program, including the agricultural assets transfer tax credit and the custom farming contract tax credit, by extending the carryforward period, and including effective date and retroactive applicability provisions. Divisions I, II, and VI effective 5-23-14, Divisions III and VII effective 1-1-15, and Divisions IV and V effective 1-1-18. Ways %26amp; Means
5/23/2014 House - Signed by Governor. H.J. 897. ---
Taxation
*UPDATE - as amended 4/1/14, See Fiscal Note 3/25/14
HSB 0502 ISBA Affirmative LegislationA study bill relating to the exclusion from the computation of net income for the individual income tax of net capital gains from the sale of a business and including retroactive applicability provisions.
1/15/2014 House - In Judiciary ---
Taxation
HSB 0644 MonitoringA study bill relating to taxation by updating the Code references to the Internal Revenue Code, providing for the repeal of the generation skipping transfer tax and Iowa estate tax, and including effective date and retroactive applicability provisions.
2/17/2014 House - In Ways and Means ---
Probate, Trust & Estate Planning Law Taxation
Companion to SSB 3015
SF 2043 MonitoringA bill for an act providing an exemption from the computation of net income for the individual income tax of net capital gain from the sale or exchange of qualified capital stock and including effective date and retroactive applicability provisions. Amy Sinclair
1/27/2014 Senate - Subcommittee, Bolkcom, Dotzler, and Feenstra. S.J. 134. ---
Taxation
SF 2272 MonitoringA bill for an act relating to the technical administration of the tax and related laws of the state, including administration by the department of revenue of certain tax credits and refunds, income taxes, sales and use taxes, hotel and motel taxes, and equipment taxes, and modifying provisions relating to the property assessment appeal board, and including effective date and retroactive applicability provisions. (Formerly SSB 3117.) Ways %26amp; Means
3/27/2014 Senate - Withdrawn. S.J. 665. ---
Taxation
SSB 3015 MonitoringA study bill for an act relating to taxation by updating the Code references to the Internal Revenue Code, providing for the repeal of the generation skipping transfer tax and Iowa estate tax, and including effective date and retroactive applicability provisions.
1/15/2014 Senate - In Ways and Means ---
Probate, Trust & Estate Planning Law Taxation
SSB 3117 MonitoringA study bill for an act relating to the technical administration of the tax and related laws of the state, including administration by the department of revenue of certain tax credits and refunds, income taxes, sales and use taxes, hotel and motel taxes, and equipment taxes, and modifying provisions relating to the property assessment appeal board, and including effective date and retroactive applicability provisions.
1/28/2014 Senate - In Ways and Means ---
Taxation
SSB 3216 MonitoringA study bill for an act relating to the administrative appeals process for certain tax matters and a related study and report, and including effective date and applicability provisions.
4/7/2014 Senate - In Ways and Means ---
Taxation
Green background on status indicates a bill has been acted on the last recorded legislative day.