Ways and Means Committee

Agenda

1. Call to order

   Call to order Attendance Approval of minutes from the previous meeting Subcommittee assignments: https://www.legis.iowa.gov/committees/subCommitteeAssignments?groupID=692&ga=91 Bills: SF 2191: Real Estate Transfer Tax – Bousselot SF 2148: Pre Need Cemeteries – Taylor SSB 3181: Nuclear Sales Tax/Education – w/ amendment – Dawson SSB 3195: Predictive Markets Regulation – Dawson SF 2449: Hydrogen – w/ amendment - Bousselot SF 2480: Vapes/Research- Driscoll SF 2188: Enhanced Fuel Engine Tax – Taylor SF 2213: Uniform Assignment of Benefits - Bousselot SF 2431: Township Administration – w/ amendment - Driscoll HF 960: Telecommunications Sales Tax - w/ amendment - Gruenhagen SF 2292: GILTI - Bousselot SF 2460: Veterinary loans – Driscoll SF 2476: EMS Districts - w/ amendment - Schultz HF 1031: County Recorder Omnibus - Koelker SF 2446: Captive Insurance - w/ amendment - Bousselot SF 2279: Maternity Credit – Driscoll Adjourn

   HF 1031: A bill for an act relating to county recorder fees and land record information systems management. (Formerly HF 328.)HF 960: A bill for an act relating to the sales tax exemption for the purchase of central office equipment or transmission equipment used by certain entities primarily in the furnishing of telecommunications services on a commercial basis. (Formerly HSB 235.) Effective date: 07/01/2026.SF 2148: A bill for an act relating to preneed sellers, sales agents and sales agent applicants, and government cemeteries.(Formerly SSB 3058.)SF 2188: A bill for an act relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement of husbandry used in agricultural production.(Formerly SSB 3025; See SF 2493.)SF 2191: A bill for an act relating to real estate transfer tax, including declarations of value.(Formerly SSB 3019.)SF 2213: A bill for an act providing for an assignment of assets for the benefit of creditors, exempting the related tax on the transfer of real estate, and including effective date provisions.(See SF 2497.)SF 2279: A bill for an act creating a maternity group home tax credit available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions.(See SF 2495.)SF 2292: A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions.(Formerly SSB 3105; See SF 2492.)SF 2431: A bill for an act relating to the appointment and duties of township officers and township budgets, and including effective date and applicability provisions.(Formerly SSB 3009; See SF 2500.)SF 2446: A bill for an act relating to captive insurance companies and life captive reinsurance companies, and including civil penalties.(Formerly SSB 3179; See SF 2499.)SF 2449: A bill for an act relating to oil and gas production, including filing requirements, the authority of the department of natural resources, confidential information, and pooling orders.(Formerly SF 546, SF 268; See SF 2490.)SF 2460: Lets rural veterinarians exclude loan repayments from state income taxSF 2476: A bill for an act relating to Iowa's urban renewal law by modifying the division of revenue for certain emergency medical services property tax levies, and including applicability provisions.(See SF 2496.)SF 2480: A bill for an act relating to the taxation and regulation of alternative nicotine products and vapor products, making appropriations, and including effective date provisions. (Formerly SSB 3193.) Effective date: 01/01/2027.SSB 3181: A bill for an act making certain sales and use tax exemptions relating to nuclear electric generation facilities, web search portal businesses, and data center businesses contingent upon making contributions to institutions of higher education governed by the state board of regents.(See SF 2498.)SSB 3195: A bill for an act regulating designated contract markets and providing penalties.(See SF 2494.)