Bill Text: IA SF257 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act exempting from the hotel and motel tax the sales price of lodging furnished by nonprofit lodging providers renting to the friends and family of hospital patients.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-04-03 - Subcommittee reassigned: Feenstra, Brown, and Giddens. S.J. 848. [SF257 Detail]
Download: Iowa-2019-SF257-Introduced.html
Senate
File
257
-
Introduced
SENATE
FILE
257
BY
PETERSEN
A
BILL
FOR
An
Act
exempting
from
the
hotel
and
motel
tax
the
sales
price
1
of
lodging
furnished
by
nonprofit
lodging
providers
renting
2
to
the
friends
and
family
of
hospital
patients.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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257
Section
1.
Section
423A.5,
Code
2019,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
4.
a.
The
sales
price
of
lodging
furnished
3
to
the
guests
of
a
nonprofit
lodging
provider
and
the
purpose
4
of
renting
is
to
provide
a
place
for
the
friends
and
family
of
5
a
hospital
patient
during
a
time
of
medical
need
of
the
patient
6
and
the
length
of
stay
is
based
upon
the
needs
of
the
friends,
7
family,
or
patient.
8
b.
For
purposes
of
this
subsection,
“nonprofit
lodging
9
provider”
means
a
nonprofit
entity
which
is
exempt
from
federal
10
income
taxation
pursuant
to
section
501(c)(3)
of
the
Internal
11
Revenue
Code
that
maintains
an
established
facility
that
12
provides
lodging
to
friends
and
family
of
a
hospital
patient
13
during
a
time
of
medical
need
of
the
patient.
14
EXPLANATION
15
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
16
the
explanation’s
substance
by
the
members
of
the
general
assembly.
17
This
bill
exempts
from
the
hotel
and
motel
tax
the
sales
18
price
of
lodging
furnished
by
a
nonprofit
lodging
provider
19
renting
to
the
friends
and
family
of
a
hospital
patient.
20
The
bill
defines
“nonprofit
lodging
provider”
to
mean
a
21
nonprofit
entity
which
is
exempt
from
federal
income
taxation
22
pursuant
to
section
501(c)(3)
of
the
Internal
Revenue
Code
23
that
maintains
an
established
facility
that
provides
lodging
24
to
friends
and
family
of
a
hospital
patient
during
a
time
of
25
medical
need
of
the
patient.
26
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