2011 Iowa Legislative Summaries

CORPORATE & INDIVIDUAL INCOME TAXES

HF 652-A Military Active Duty Pay Exemption
HF 652-B Operation New Dawn Pay Exemption
HF 672-A Wind Energy Production Tax Credit Changes
HF 672-B Renewable Energy Tax Credit Changes
SF 302 Endow Iowa Tax Credit Changes
SF 512-A Update Iowa Code References to the Internal Revenue Code
SF 512-B Value of Health Insurance for Non-qualified Dependents
SF 512-C Research Activity Credit Changes
SF 512-D Decoupling with Bonus Depreciation
SF 514 Redevelopment Tax Credits (Brownfields and Grayfields)
SF 517-A Qualifying Business and Community-based Seed Capital Fund Investment Tax Credits Changes
SF 517-B Innovation Fund Investment Tax Credits
SF 531-A Ethanol Promotion Tax Credit Changes
SF 531-B E-85 Gasoline Promotion Tax Credit Changes
SF 531-C Biodiesel Blended Fuel Tax Credit Changes
SF 531-D E-15 Plus Gasoline Promotion Tax Credit
SF 533-B School Tuition Organization Tax Credit Changes
SF 533-C Retroactive Coupling for 2008 Tax Year
SF 533-D Special Filing Provisions for 2010 and 2011 Tax Years


TAX CREDITS & INCENTIVES

HF 672-A Wind Energy Production Tax Credit Changes
HF 672-B Renewable Energy Tax Credit Changes
SF 302 Endow Iowa Tax Credit Changes
SF 512-C Research Activity Credit Changes
SF 514 Redevelopment Tax Credits (Brownfields and Grayfields)
SF 517-A Qualifying Business and Community-based Seed Capital Fund Investment Tax Credits Changes
SF 517-B Innovation Fund Investment Tax Credits
SF 521 Historic Preservation Tax Credit Changes
SF 531-A Ethanol Promotion Tax Credit Changes
SF 531-B E-85 Gasoline Promotion Tax Credit Changes
SF 531-C Biodiesel Blended Fuel Tax Credit Changes
SF 531-D E-15 Plus Gasoline Promotion Tax Credit
SF 531-E Biodiesel Fuel Production Sales Tax Refund
SF 533-A Targeted Jobs Withholding Tax Agreement Changes
SF 533-B School Tuition Organization Tax Credit Changes


PROPERTY TAXES

HF 679 Replacement Tax on Cogeneration Facilities
SF 434 Delinquent Property Tax Payments
SF 517-C Property Tax Exemption for Low Income Housing
SF 533-E Assessment of Subdivided/Platted Lots


SALES & USE TAX

SF 515-A Streamlined Sales Tax:  Direct Mail Sourcing
SF 515-B Streamlined Sales Tax:  Sourcing of Taxable Services
SF 515-C Streamlined Sales Tax:  Paging Services
SF 515-D Streamlined Sales Tax:  Definition of Durable Medical Equipment
SF 515-E Streamlined Sales Tax:  Terminology for Payment and Return Due Dates
SF 531-E Biodiesel Fuel Production Sales Tax Refund


MISCELLANEOUS

HF 45 Taxpayer Transparency Act & Taxation Disclosure Act
HF 676 One-time Registration Fee Exemption for Government and Nonprofits