Bill Text: IA HF366 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act providing sales and use tax refunds on the sales price of school supplies purchased by home-school parents, providing for the exclusion of such refunds from the individual income tax, and including retroactive applicability provisions.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2023-02-20 - Introduced, referred to Ways and Means. H.J. 371. [HF366 Detail]
Download: Iowa-2023-HF366-Introduced.html
House
File
366
-
Introduced
HOUSE
FILE
366
BY
GUSTOFF
A
BILL
FOR
An
Act
providing
sales
and
use
tax
refunds
on
the
sales
1
price
of
school
supplies
purchased
by
home-school
2
parents,
providing
for
the
exclusion
of
such
refunds
from
3
the
individual
income
tax,
and
including
retroactive
4
applicability
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
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366
Section
1.
Section
422.7,
Code
2023,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
44.
Subtract,
to
the
extent
included,
3
the
amount
of
a
sales
or
use
tax
refund
provided
pursuant
to
4
section
423.4,
subsection
12.
5
Sec.
2.
Section
423.4,
Code
2023,
is
amended
by
adding
the
6
following
new
subsection:
7
NEW
SUBSECTION
.
12.
a.
For
purposes
of
this
subsection:
8
(1)
“Home-school
parent”
means
the
parent,
guardian,
or
9
legal
custodian
of
a
child
of
compulsory
attendance
age
who
10
provides
competent
private
instruction
to
the
child,
or
the
11
parent,
guardian,
or
legal
custodian
of
a
child
of
compulsory
12
attendance
age
who
provides
independent
private
instruction
to
13
the
child
as
the
child’s
primary
instructor.
14
(2)
“School
supplies”
means
textbooks,
software,
paper,
15
notebooks,
pencils,
pens,
art
supplies,
material
for
a
16
course
of
study
specific
to
a
subject
matter
or
grade
level,
17
standardized
test
fees,
advanced
placement
examinations
18
or
examinations
related
to
postsecondary
education
or
19
credentialing,
and
education
materials
and
services
for
pupils
20
with
disabilities
from
an
accredited
provider,
including
the
21
cost
of
paraprofessionals
and
assistants
who
are
trained
in
22
accordance
with
state
law.
23
b.
A
home-school
parent
may
apply
to
the
department
for
24
a
refund
of
the
amount
of
sales
or
use
tax
imposed
and
paid
25
upon
sales
to
the
home-school
parent
of
school
supplies
used
to
26
provide
instruction
under
chapter
299A.
27
c.
A
refund
may
be
obtained
in
the
following
manner
and
28
under
the
following
conditions:
29
(1)
On
a
form
furnished
by
the
department,
and
filed
within
30
the
time
as
the
department
shall
provide
by
rule.
31
(2)
The
home-school
parent
provides
information
as
deemed
32
necessary
by
the
department.
33
Sec.
3.
RETROACTIVE
APPLICABILITY.
The
following
applies
34
retroactively
to
January
1,
2023,
for
tax
years
beginning
on
35
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366
or
after
that
date:
1
The
section
of
this
Act
amending
section
422.7.
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
provides
for
a
sales
and
use
tax
refund
on
the
6
sales
price
of
school
supplies
purchased
by
a
home-school
7
parent,
and
provides
for
the
exclusion
of
such
refunds
from
the
8
individual
income
tax.
9
The
bill
provides
that
a
home-school
parent
may
apply
to
the
10
department
of
revenue
(DOR)
for
such
a
refund
on
the
purchase
11
of
school
supplies
used
to
provide
instruction
under
Code
12
chapter
299A
(private
instruction).
13
Under
the
bill,
the
refunds
shall
be
obtained
on
a
form
14
furnished
by
DOR,
and
filed
within
the
time
specified
by
DOR
by
15
rule.
The
bill
requires
the
home-school
parent
to
provide
any
16
other
information
deemed
necessary
by
DOR.
17
The
bill
defines
“home-school
parent”
and
“school
supplies”.
18
The
bill
also
excludes
the
amount
of
any
refund
received
by
a
19
home-school
parent
from
the
individual
income
tax.
20
The
provision
excluding
from
the
individual
income
tax
21
any
sales
and
use
tax
refund
received
under
the
bill
applies
22
retroactively
to
tax
years
beginning
on
or
after
January
1,
23
2023.
24
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