Bill Text: IA HSB71 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act relating to the distribution of certain barrel tax revenues collected on beer.(See HF 205.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2023-02-06 - Committee report approving bill, renumbered as HF 205. [HSB71 Detail]
Download: Iowa-2023-HSB71-Introduced.html
House
Study
Bill
71
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
KAUFMANN)
A
BILL
FOR
An
Act
relating
to
the
distribution
of
certain
barrel
tax
1
revenues
collected
on
beer.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
1365YC
(2)
90
ec/rn
H.F.
_____
Section
1.
Section
123.143,
subsection
2,
Code
2023,
is
1
amended
to
read
as
follows:
2
2.
Barrel
tax
revenues
collected
on
beer
manufactured
in
3
this
state
from
a
class
“A”
beer
permittee
which
owns
and
4
operates
a
native
brewery
shall
be
credited
to
the
barrel
tax
5
fund
hereby
created
in
the
office
of
the
treasurer
of
state.
6
In
addition,
barrel
tax
revenues
collected
on
beer
manufactured
7
in
this
state
from
a
special
class
“A”
beer
permittee
which
8
owns
and
operates
a
brewpub
that
is
sold
at
retail
at
the
9
manufacturing
premises
pursuant
to
section
123.130,
subsection
10
4,
shall
be
credited
to
the
barrel
tax
fund.
Moneys
deposited
11
in
the
barrel
tax
fund
shall
not
revert
to
the
general
fund
12
of
the
state
without
a
specific
appropriation
by
the
general
13
assembly.
Moneys
in
the
barrel
tax
fund
are
appropriated
to
14
the
economic
development
authority
for
purposes
of
section
15
15E.117
.
16
EXPLANATION
17
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
18
the
explanation’s
substance
by
the
members
of
the
general
assembly.
19
This
bill
provides
that
barrel
tax
revenues
on
beer
20
manufactured
by
a
special
class
“A”
beer
permittee
which
21
operates
a
brewpub
that
is
sold
at
retail
at
the
manufacturing
22
premises
shall
be
credited
to
the
barrel
tax
fund.
Current
law
23
provides
that
moneys
in
the
barrel
tax
fund
are
appropriated
to
24
the
economic
development
authority
for
the
promotion
of
Iowa
25
wine
and
beer.
26
-1-
LSB
1365YC
(2)
90
ec/rn
1/
1