Bill > HF436

Introduced Session

This bill relates to child restraint systems. DIVISION I —— SALES AND USE TAX EXEMPTION. The bill exempts from the sales and use tax the sales price of a child restraint system. The bill defines “child restraint system”. By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5. DIVISION II —— INSURANCE SETTLEMENTS. The bill requires a person to include the value of any child restraint systems that are located in an automobile at the time the automobile is subject to a partial or total loss. “Automobile” is defined in the bill as a motor vehicle designed primarily for carrying nine passengers or less, excluding motorcycles and motorized bicycles. The bill defines “child restraint system” as a specially designed seating system, including a belt-positioning seat or a booster seat, that meets federal motor vehicle safety standards set forth in 49 C.F.R. §571.213. The division applies to automobile losses for automobiles that are subject to a partial or total loss occurring on or after July 1, 2025.

AI Summary

Committee Categories

Eddie Andrews (R)*,  Steve Bradley (R)*,  Taylor Collins (R)*,  Jon Dunwell (R)*,  Samantha Fett (R)*,  Dan Gehlbach (R)*,  Thomas Gerhold (R)*,  Cindy Golding (R)*,  Helena Hayes (R)*,  Bob Henderson (R)*,  Chad Ingels (R)*,  Tom Moore (R)*,  Travis Sitzmann (R)*,  Mark Thompson (R)*,  Ryan Weldon (R)*,  David Young (R)*, 

Subcommittee recommends passage. (on 03/11/2025)

Official Document