Bill Texts: IA HF352 | 2023-2024 | 90th General Assembly
Bill 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.
Spectrum: Committee Bill
Status: (Passed) 2023-05-16 - Fiscal note. [HF352 Detail]
Spectrum: Committee Bill
Status: (Passed) 2023-05-16 - Fiscal note. [HF352 Detail]
Bill Drafts
| Revision | Date | Format | Source | View |
|---|---|---|---|---|
| Enrolled | 2023-04-28 | HTML/Text | Link | View |
| Amended | 2023-04-13 | HTML/Text | Link | View |
| Introduced | 2023-02-20 | HTML/Text | Link | View |
Amendments
| Amendment | Date | Disposition | Format | Source | View |
|---|---|---|---|---|---|
| No bill amendments currently on file for Iowa HF352 | |||||
Supplemental Documents
| Title | Description | Date | Format | Source | View |
|---|---|---|---|---|---|
| Fiscal Note | Pass-Through Business Entity Tax and Deduction | 2023-03-15 | Link | View | |
| Fiscal Note | Pass-Through Business Entity Tax and Deduction | 2023-04-17 | Link | View | |
| Fiscal Note | Final Fiscal Note — Pass-Through Business Entity Tax and Deduction | 2023-05-16 | Link | View |
