Bill Text: IA HF2397 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act creating a state sales tax rebate to the owner or operator of a newly constructed baseball and softball park project.(See HF 2582.)
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2022-04-05 - Withdrawn. H.J. 811. [HF2397 Detail]
Download: Iowa-2021-HF2397-Introduced.html
House
File
2397
-
Introduced
HOUSE
FILE
2397
BY
MOHR
A
BILL
FOR
An
Act
creating
a
state
sales
tax
rebate
to
the
owner
or
1
operator
of
a
newly
constructed
baseball
and
softball
park
2
project.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
NEW
SECTION
.
15F.208
Baseball
and
softball
park
1
project
sales
tax
rebate.
2
1.
As
used
in
this
section,
unless
the
context
otherwise
3
requires:
“baseball
and
softball
park”
and
“owner
or
operator”
4
mean
the
same
as
defined
in
section
423.4,
subsection
10A.
5
2.
An
entity
that
has
made
or
is
making
an
application
6
under
section
15F.202,
subsection
2,
for
financial
assistance
7
for
a
project
may
make
an
application
for
the
sales
tax
rebate
8
provided
under
section
423.4,
subsection
10A.
The
application
9
shall
be
made
in
the
same
manner
and
form
as
provided
in
10
section
15F.202,
subsection
2,
and
shall
include
but
not
be
11
limited
to
the
same
information
as
required
in
section
15F.202,
12
subsection
2.
13
3.
a.
The
project
must
satisfy
all
of
the
following
14
criteria
to
be
eligible
for
a
sales
tax
rebate:
15
(1)
The
project
upon
completion
primarily
will
be
a
baseball
16
and
softball
park.
17
(2)
The
entity
making
the
application
is
or
will
become
the
18
owner
or
operator
of
the
baseball
and
softball
park.
19
b.
A
project
shall
not
be
required
to
be
receiving
an
award
20
of
financial
assistance
under
another
part
of
the
program
21
in
order
to
be
awarded
a
sales
tax
rebate
pursuant
to
this
22
section.
23
4.
a.
Applications
for
the
sales
tax
rebate
shall
be
24
submitted
to
the
authority.
For
those
applications
that
meet
25
the
eligibility
criteria,
the
authority
shall
provide
a
staff
26
review
and
evaluation,
with
recommendation,
to
the
board.
27
b.
When
reviewing
applications,
the
authority
shall
28
consider,
at
a
minimum,
the
same
factors
provided
in
section
29
15F.203,
subsection
3,
excluding
paragraph
“f”
of
that
30
subsection.
31
c.
Upon
review
of
the
recommendation
of
the
authority,
the
32
board
shall
approve,
defer,
or
deny
an
application.
33
d.
Upon
approval
of
an
application
for
a
sales
tax
rebate,
34
the
board
shall
notify
the
department
of
revenue
regarding
the
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amount
of
the
sales
tax
rebate
award,
a
description
of
the
1
project
comprising
the
baseball
and
softball
park,
and
any
2
other
information
reasonably
requested
by
the
department
in
3
order
to
administer
the
sales
tax
rebate.
4
5.
The
board
shall
not
award
more
than
five
million
dollars
5
in
sales
tax
rebates
for
any
one
baseball
and
softball
park
6
project,
and
shall
not
award
more
than
five
million
dollars
7
in
total
sales
tax
rebates
for
all
baseball
and
softball
park
8
projects.
9
6.
This
section
is
repealed
thirty
days
following
the
10
date
on
which
five
million
dollars
in
total
rebates
have
been
11
awarded.
The
board
shall
notify
the
Iowa
Code
editor
upon
12
occurrence
of
this
condition.
13
Sec.
2.
Section
423.2A,
subsection
1,
Code
2022,
is
amended
14
by
adding
the
following
new
paragraph:
15
NEW
PARAGRAPH
.
c.
Subsequent
to
the
deposit
into
the
16
general
fund
of
the
state,
the
director
shall
credit
an
amount
17
equal
to
the
product
of
the
sales
tax
rate
imposed
in
section
18
423.2
times
the
sales
price
of
the
tangible
personal
property
19
or
services
furnished
to
purchasers
at
a
baseball
and
softball
20
park
that
has
received
an
award
under
section
15F.208,
and
21
that
meets
the
qualifications
of
section
423.4,
subsection
22
10A,
into
the
baseball
and
softball
park
sales
tax
rebate
fund
23
created
under
section
423.4,
subsection
10A,
paragraph
“e”
.
The
24
director
shall
credit
the
moneys
beginning
the
first
day
of
the
25
quarter
following
July
1,
2023.
This
paragraph
is
repealed
26
thirty
days
following
the
date
on
which
five
million
dollars
27
in
total
rebates
have
been
provided
under
section
423.4,
28
subsection
10A.
29
Sec.
3.
Section
423.2A,
subsection
2,
Code
2022,
is
amended
30
by
adding
the
following
new
paragraph:
31
NEW
PARAGRAPH
.
0e.
Transfer
to
the
baseball
and
softball
32
park
sales
tax
rebate
fund
that
portion
of
the
sales
tax
33
receipts
described
in
subsection
1,
paragraph
“c”,
remaining
34
after
the
transfers
required
under
paragraphs
“a”
,
“b”
,
“c”
,
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“d”
,
and
“e”
of
this
subsection
2.
This
paragraph
is
repealed
1
thirty
days
following
the
date
on
which
five
million
dollars
2
in
total
rebates
have
been
provided
under
section
423.4,
3
subsection
10A.
4
Sec.
4.
Section
423.4,
Code
2022,
is
amended
by
adding
the
5
following
new
subsection:
6
NEW
SUBSECTION
.
10A.
a.
For
purposes
of
this
subsection:
7
(1)
“Baseball
and
softball
park”
means
the
construction
of
a
8
new
baseball
and
softball
park
containing
multiple
baseball
and
9
softball
fields
and
including
adjacent
retail
establishments
10
being
developed
in
conjunction
with
the
baseball
and
softball
11
park,
that
has
a
project
completion
date
that
is
after
July
1,
12
2023,
and
has
a
cost
of
construction
upon
completion
that
is
13
at
least
ten
million
dollars.
14
(2)
“Change
of
control”
means
any
of
the
following:
15
(a)
Any
change
in
the
ownership
of
the
original
or
any
16
subsequent
legal
entity
that
is
the
owner
or
operator
of
the
17
baseball
and
softball
park
such
that
more
than
fifty-one
18
percent
of
the
equity
interests
or
voting
interest
in
the
legal
19
entity
ceases
to
be
owned
by
individuals
who
are
residents
of
20
Iowa,
an
Iowa
corporation,
or
combination
of
both.
21
(b)
The
original
owners
of
the
legal
entity
that
is
the
22
owner
or
operator
of
the
baseball
and
softball
park
shall
23
collectively
cease
to
own
or
control
more
than
fifty
percent
of
24
the
voting
equity
interests
or
voting
interest
of
such
legal
25
entity
or
shall
otherwise
cease
to
have
effective
control
of
26
such
legal
entity.
27
(3)
“Iowa
corporation”
means
a
corporation
incorporated
28
under
the
laws
of
Iowa
where
more
than
fifty-one
percent
of
the
29
corporation’s
equity
interests
or
voting
interest
are
owned
or
30
controlled
by
individuals
who
are
residents
of
Iowa.
31
(4)
“Owner
or
operator”
means
a
legal
entity
where
more
than
32
fifty-one
percent
of
its
equity
interest
or
voting
interest
33
is
owned
or
controlled
by
individuals
who
are
residents
of
34
Iowa,
and
Iowa
corporation,
or
combination
of
both
and
that
is
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the
owner
or
operator
of
a
baseball
and
softball
park
and
is
1
primarily
a
promoter
of
baseball
or
softball
tournaments,
or
2
both.
3
(5)
“Project
completion
date”
means
the
date
on
which
4
baseball
or
softball
games
are
first
played
at
the
baseball
and
5
softball
park.
6
(6)
“Retail
establishment”
includes
a
place
of
lodging.
7
b.
The
owner
or
operator
of
a
baseball
and
softball
8
park
that
has
received
an
award
under
section
15F.208
shall
9
be
entitled
to
a
rebate
of
sales
tax
imposed
and
collected
10
by
retailers
upon
sales
of
any
goods,
wares,
merchandise,
11
admission
tickets,
or
services
furnished
to
purchasers
at
the
12
baseball
and
softball
park.
13
c.
The
rebate
may
be
obtained
only
in
the
following
amounts
14
and
manner
and
only
under
the
following
conditions:
15
(1)
On
forms
furnished
by
the
department
within
the
time
16
period
provided
by
the
department
by
rule,
which
time
period
17
shall
not
be
longer
than
quarterly.
18
(2)
The
owner
or
operator
shall
provide
information
as
19
deemed
necessary
by
the
department.
20
(3)
The
transactions
for
which
sales
tax
was
collected
21
and
the
rebate
is
sought
occurred
on
or
after
the
project’s
22
completion
date
or
the
date
on
which
the
award
under
section
23
15F.208,
was
made,
whichever
is
later,
but
before
the
date
24
which
is
ten
years
after
the
project
completion
date.
However,
25
the
amount
of
rebates
provided
to
a
baseball
and
softball
park
26
shall
not
exceed
the
amount
of
the
award
under
section
15F.208,
27
and
not
more
than
five
million
dollars
in
total
rebates
shall
28
be
provided
pursuant
to
this
subsection.
29
(4)
Notwithstanding
subparagraph
(3),
the
rebate
of
30
sales
tax
to
a
baseball
and
softball
park
shall
cease
for
31
transactions
occurring
on
or
after
the
date
of
the
change
of
32
control
of
the
baseball
and
softball
park.
33
d.
To
assist
the
department
in
determining
the
amount
34
of
the
rebate,
the
owner
or
operator
shall
identify
to
the
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department
retailers
located
at
the
baseball
and
softball
park
1
who
will
be
collecting
sales
tax.
The
department
shall
verify
2
such
identity
and
ensure
that
all
proper
permits
have
been
3
issued.
For
purposes
of
this
subsection,
advance
ticket
and
4
admissions
sales
shall
be
considered
occurring
at
the
baseball
5
and
softball
park
regardless
of
where
the
transactions
actually
6
occur.
7
e.
There
is
established
within
the
state
treasury
under
the
8
control
of
the
department
a
baseball
and
softball
park
sales
9
tax
rebate
fund
consisting
of
the
amount
of
state
sales
tax
10
revenues
transferred
pursuant
to
section
423.2A,
subsection
2,
11
paragraph
“0e”
.
An
account
is
created
within
the
fund
for
each
12
baseball
and
softball
park
receiving
an
award
under
section
13
15F.208,
and
meeting
the
qualifications
of
this
subsection.
14
Moneys
in
the
fund
shall
only
be
used
to
provide
rebates
of
15
state
sales
tax
pursuant
to
this
subsection,
and
only
the
state
16
sales
tax
revenues
in
the
baseball
and
softball
park
rebate
17
fund
are
subject
to
rebate
under
this
subsection.
The
amount
18
of
rebates
paid
from
each
baseball
and
softball
park’s
account
19
within
the
fund
shall
not
exceed
the
amount
of
the
award
under
20
section
15F.208,
and
not
more
than
five
million
dollars
in
21
total
rebates
shall
be
paid
from
the
fund.
Any
moneys
in
the
22
fund
which
represent
state
sales
tax
revenue
for
which
the
time
23
period
in
paragraph
“c”
for
receiving
a
rebate
has
expired,
24
or
which
otherwise
represent
state
sales
tax
revenue
that
has
25
become
ineligible
for
rebate
pursuant
to
this
subsection,
shall
26
immediately
revert
to
the
general
fund
of
this
state.
27
f.
Upon
determining
that
the
conditions
and
requirements
28
of
this
subsection
and
the
department
are
met,
the
department
29
shall
issue
a
warrant
from
the
applicable
account
within
the
30
baseball
and
softball
park
rebate
fund
to
the
owner
or
operator
31
in
the
amount
equal
to
the
amount
claimed
and
verified
by
the
32
department.
33
g.
This
subsection
is
repealed
thirty
days
following
the
34
date
on
which
five
million
dollars
in
total
rebates
have
been
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provided.
The
director
of
revenue
shall
notify
the
Iowa
Code
1
editor
upon
occurrence
of
this
condition.
2
EXPLANATION
3
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
4
the
explanation’s
substance
by
the
members
of
the
general
assembly.
5
This
bill
creates
a
state
sales
tax
rebate
to
the
owner
or
6
operator
of
a
newly
constructed
baseball
and
softball
park
and
7
makes
the
rebate
subject
to
an
award
by
the
enhance
Iowa
board
8
(board).
9
BACKGROUND.
2012
Iowa
Acts,
chapter
1098,
enacted
a
sales
10
tax
rebate
to
the
owner
or
operator
of
a
baseball
and
softball
11
tournament
facility
and
movie
site.
2016
Iowa
Acts,
chapter
12
1117,
modified
the
sales
tax
rebate
program
by
eliminating
13
the
rebate
for
movie
sites
and
modified
the
rebate
program
14
for
baseball
and
softball
facilities,
and
applied
the
rebate
15
program
to
baseball
and
softball
complexes
completed
after
July
16
1,
2016,
and
that
had
a
cost
of
construction
upon
completion
17
that
was
at
least
$10
million.
18
The
baseball
and
softball
complex
sales
tax
rebate
program
19
created
in
2016
Iowa
Acts,
chapter
1117,
was
repealed
by
its
20
own
terms
after
the
board
awarded
sales
tax
rebates
totaling
21
$5
million,
thus
no
new
baseball
and
softball
complexes
are
22
eligible
to
receive
a
sales
tax
rebate.
Currently,
sales
tax
23
rebates
are
occurring
to
the
baseball
and
softball
complexes
24
awarded
sales
tax
rebates
until
the
total
rebate
award
limit
of
25
$5
million
has
been
achieved
or
10
years
after
the
last
project
26
completion
date,
whichever
is
earlier.
27
BASEBALL
AND
SOFTBALL
PARK
REBATE
PROGRAM.
The
bill
changes
28
the
name
of
the
qualifying
“baseball
and
softball
complex”
29
to
“baseball
and
softball
park”,
to
distinguish
it
from
the
30
ongoing
“baseball
and
softball
complex”
rebate
program.
The
31
bill
makes
the
“baseball
and
softball
park”
rebate
program
very
32
similar
to
the
“baseball
and
softball
complex”
rebate
program
33
enacted
in
2016
Iowa
Acts,
chapter
1117.
34
The
bill
requires
an
owner
or
operator
of
a
baseball
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and
softball
park
to
make
an
application
to
the
economic
1
development
authority
(EDA)
for
financial
assistance
under
the
2
community
attraction
and
tourism
program
(CAT
program)
in
the
3
same
manner
and
form
as
an
application
for
the
CAT
program
is
4
made.
However,
a
project
for
a
baseball
and
softball
park
5
is
not
required
to
be
receiving
financial
assistance
under
6
another
part
of
the
CAT
program
in
order
to
be
awarded
a
sales
7
tax
rebate.
In
order
to
be
eligible
for
a
rebate
award,
the
8
project
upon
completion
will
be
a
baseball
and
softball
park.
9
The
bill
defines
a
“baseball
and
softball
park”
to
mean
the
10
construction
of
a
new
baseball
and
softball
park
containing
11
multiple
baseball
and
softball
fields
which
includes
adjacent
12
retail
establishments
being
developed
in
conjunction
with
the
13
baseball
and
softball
park,
that
has
a
project
completion
date
14
that
is
after
July
1,
2023,
and
has
a
cost
of
construction
upon
15
completion
that
is
at
least
$10
million.
16
The
bill
defines
“owner
or
operator”
to
means
a
legal
17
entity
where
more
than
51
percent
of
its
equity
interest
or
18
voting
interest
is
owned
or
controlled
by
individuals
who
are
19
residents
of
Iowa,
an
Iowa
corporation,
or
combination
of
both
20
and
that
is
the
owner
or
operator
of
a
baseball
and
softball
21
park
and
is
primarily
a
promoter
of
baseball
or
softball
22
tournaments,
or
both.
23
Applications
for
a
rebate
are
reviewed
by
the
EDA
in
the
24
same
manner
as
applications
under
the
CAT
program,
except
that
25
the
EDA
is
not
required
to
consider
whether
the
applicant
has
26
received
financial
assistance
under
the
CAT
program
for
the
27
same
project.
Upon
review
of
the
application,
the
EDA
makes
a
28
recommendation
to
the
board
and
the
board
approves,
defers,
or
29
denies
the
application.
30
The
board
shall
not
award
more
than
$5
million
in
sales
31
tax
rebates
for
any
one
baseball
and
softball
park
and
shall
32
not
award
more
than
$5
million
in
total
sales
tax
rebates
for
33
all
baseball
and
softball
parks.
The
sales
tax
rebate
award
34
provisions
are
repealed
30
days
after
the
board
awards
a
total
35
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of
$5
million
in
sales
tax
rebates.
A
baseball
and
softball
1
park
that
has
received
an
award
qualifies
for
the
sales
tax
2
rebate
if
it
is
located
in
this
state,
has
a
project
completion
3
date
that
is
after
July
1,
2023,
and
has
construction
costs
of
4
at
least
$10
million.
“Project
completion
date”
is
defined
in
5
the
bill
to
mean
the
date
on
which
baseball
or
softball
games
6
are
first
played
at
the
baseball
and
softball
park.
7
Under
the
bill,
the
availability
of
the
sales
tax
rebate
only
8
applies
to
sales
tax
collected
for
the
period
that
begins
on
9
the
complex’s
project
completion
date
or
the
date
on
which
the
10
rebate
award
was
made,
whichever
is
later,
and
ends
on
the
date
11
which
is
10
years
after
the
complex’s
project
completion
date.
12
FUTURE
REPEAL.
The
bill
repeals
the
baseball
and
softball
13
park
rebate
program
30
days
after
a
total
of
$5
million
has
14
been
awarded
by
the
board,
and
repeals
the
remaining
portions
15
of
the
program
30
days
after
$5
million
in
sales
tax
rebates
16
have
been
provided
to
the
baseball
and
softball
parks
receiving
17
an
award
under
the
bill.
18
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