IA HF352 | 2023-2024 | 90th General Assembly

Status

Completed Legislative Action
Spectrum: Committee Bill
Status: Passed on May 11 2023 - 100% progression
Action: 2023-05-16 - Fiscal note.
Text: Latest bill text (Enrolled) [HTML]

Summary

A bill for an act relating to an entity-level taxation election for pass-through entities and allowing a partner or shareholder to claim a credit against the individual and corporate income taxes and the franchise tax, and including effective date and retroactive applicability provisions. (Formerly HSB 69.) Effective date: 05/11/2023. Applicability date: 01/01/2022.

Tracking Information

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Title

A bill for an act relating to an entity-level taxation election for pass-through entities and allowing a partner or shareholder to claim a credit against the individual and corporate income taxes and the franchise tax, and including effective date and retroactive applicability provisions. (Formerly HSB 69.) Effective date: 05/11/2023. Applicability date: 01/01/2022.

Sponsors


Roll Calls

2023-04-26 - Senate - Shall the bill pass? (Y: 46 N: 3 NV: 0 Abs: 1) [PASS]
2023-04-26 - Senate - Shall the bill pass? (Y: 46 N: 3 NV: 0 Abs: 1) [PASS]
2023-04-25 - Senate - Senate Ways And Means Report (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
2023-04-13 - House - Shall the bill pass? (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
Senate - Shall the bill pass? (Y: 46 N: 3 NV: 0 Abs: 1) [PASS]
Senate - Shall the bill pass? (Y: 46 N: 3 NV: 0 Abs: 1) [PASS]
Senate - Senate Ways And Means Report (Y: 16 N: 1 NV: 0 Abs: 0) [PASS]

History

DateChamberAction
2023-05-16HouseFiscal note.
2023-05-11HouseSigned by Governor. H.J. 1039.
2023-05-09HouseReported correctly enrolled, signed by Speaker and President, and sent to Governor. H.J. 1038.
2023-04-27HouseMessage from Senate. H.J. 914.
2023-04-26SenateImmediate message. S.J. 982.
2023-04-26SenatePassed Senate, yeas 46, nays 3. S.J. 981.
2023-04-25SenateCommittee report, recommending passage. S.J. 962.
2023-04-24SenateSubcommittee recommends passage. [].
2023-04-20SenateSubcommittee Meeting: 04/24/2023 11:30AM Senate Lounge.
2023-04-20SenateSubcommittee: Schultz, Quirmbach, and Zaun. S.J. 917.
2023-04-18SenateReferred to Ways and Means. S.J. 844.
2023-04-17SenateRead first time, passed on file. S.J. 779.
2023-04-17SenateFiscal note.
2023-04-17SenateMessage from House. S.J. 779.
2023-04-13HouseImmediate message. H.J. 860.
2023-04-13HousePassed House, yeas 99, nays 0. H.J. 854.
2023-04-13HouseAmendment H-1199 adopted. H.J. 853.
2023-04-11HouseAmendment H-1199 filed. H.J. 806.
2023-03-15HouseFiscal note.
2023-02-20HouseIntroduced, placed on Ways and Means calendar. H.J. 369.

Same As/Similar To

HSB69 (Related) 2023-02-20 - Committee report approving bill, renumbered as HF 352.

Iowa State Sources

TypeSource
Summaryhttps://www.legis.iowa.gov/legislation/BillBook?ga=90&ba=HF352
Texthttps://www.legis.iowa.gov/docs/publications/LGI/90/attachments/HF352.html
Texthttps://www.legis.iowa.gov/docs/publications/LGR/90/attachments/HF352.html
Texthttps://www.legis.iowa.gov/docs/publications/LGE/90/attachments/HF352.html
Supplementhttps://www.legis.iowa.gov/docs/publications/FN/1370168.pdf
Supplementhttps://www.legis.iowa.gov/docs/publications/FN/1371718.pdf
Supplementhttps://www.legis.iowa.gov/docs/publications/FN/1374179.pdf
Roll Callhttps://www.legis.iowa.gov/docs/publications/HJNL/20230413_HJNL.pdf#854
Roll Callhttps://www.legis.iowa.gov/docs/publications/SJNL/20230425_SJNL.pdf#962
Roll Callhttps://www.legis.iowa.gov/docs/publications/SJNL/20230426_SJNL.pdf#981
Roll Callhttps://www.legis.iowa.gov/docs/publications/SJNL/20230426_SJNL.pdf#980
Roll Callhttps://www.legis.iowa.gov/docs/publications/SJNL/1445225.pdf#962
Roll Callhttps://www.legis.iowa.gov/docs/publications/SJNL/1445225.pdf#980
Roll Callhttps://www.legis.iowa.gov/docs/publications/SJNL/1445225.pdf#981

Bill Comments

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