Bill Text: IA HF2196 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act exempting the sale of feminine hygiene products and incontinence products from the sales and use tax.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2022-02-01 - Introduced, referred to Ways and Means. H.J. 156. [HF2196 Detail]
Download: Iowa-2021-HF2196-Introduced.html
House
File
2196
-
Introduced
HOUSE
FILE
2196
BY
BOHANNAN
A
BILL
FOR
An
Act
exempting
the
sale
of
feminine
hygiene
products
and
1
incontinence
products
from
the
sales
and
use
tax.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
5812YH
(2)
89
jm/jh
H.F.
2196
Section
1.
Section
423.3,
subsection
68,
paragraph
c,
1
subparagraph
(1),
subparagraph
division
(a),
Code
2022,
is
2
amended
to
read
as
follows:
3
(a)
“Clothing”
includes
but
is
not
limited
to
the
4
following:
aprons,
household
and
shop;
athletic
supporters;
5
baby
receiving
blankets;
bathing
suits
and
caps;
beach
capes
6
and
coats;
belts
and
suspenders;
boots;
coats
and
jackets;
7
costumes;
children
diapers
(children
and
adults,
including
8
disposable
diapers)
including
disposable
;
earmuffs;
footlets;
9
formal
wear;
garters
and
garter
belts;
girdles;
gloves
and
10
mittens
for
general
use;
hats
and
caps;
hosiery;
insoles
for
11
shoes;
lab
coats;
neckties;
overshoes;
pantyhose;
rainwear;
12
rubber
pants;
sandals;
scarves;
shoes
and
shoelaces;
slippers;
13
sneakers;
socks
and
stockings;
steel-toed
shoes;
underwear;
14
uniforms,
athletic
and
nonathletic;
and
wedding
apparel.
15
Sec.
2.
Section
423.3,
Code
2022,
is
amended
by
adding
the
16
following
new
subsections:
17
NEW
SUBSECTION
.
108.
The
sales
price
from
the
sale
of
18
feminine
hygiene
products.
For
purposes
of
this
subsection,
19
“feminine
hygiene
products”
means
sanitary
napkins
or
pads,
20
tampons,
menstrual
cups,
or
other
similar
items
used
in
21
connection
with
the
menstrual
cycle.
22
NEW
SUBSECTION
.
109.
The
sales
price
from
sales
of
23
incontinence
products.
For
purposes
of
this
subsection,
24
“incontinence
products”
means
incontinence
undergarments,
pads,
25
liners,
or
similar
items
used
in
connection
with
incontinence.
26
EXPLANATION
27
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
28
the
explanation’s
substance
by
the
members
of
the
general
assembly.
29
This
bill
exempts
the
sale
of
feminine
hygiene
and
30
incontinence
products,
as
defined
in
the
bill,
from
the
sales
31
tax.
32
The
bill
makes
a
conforming
amendment
in
Code
section
33
423.3(68)(c)(1)(a)
by
striking
a
reference
to
adult
diapers
34
that
relates
to
the
tax-free
holiday.
35
-1-
LSB
5812YH
(2)
89
jm/jh
1/
2