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Bill > HF485
IA HF485
IA HF485A bill for an act exempting from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle.
summary
Introduced
02/19/2025
02/19/2025
In Committee
02/19/2025
02/19/2025
Crossed Over
Passed
Dead
Introduced Session
91st General Assembly
Bill Summary
This bill exempts from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle. The bill defines “adaptive driving equipment” to mean platform wheelchair lifts, under-vehicle lifts, power door openers, lowered floors, raised roofs, raised doors, hand controls, left foot gas pedals, reduced-effort and zero-effort steering and braking, and digital driving systems. Under the bill, adaptive driving equipment sold or adaptive driving equipment installation services furnished are exempt from the sales and use tax if such equipment is sold and services furnished are sold or furnished for the installation in a motor vehicle used primarily by a person unable to drive or be transported without such equipment installed in the motor vehicle.
AI Summary
This bill proposes to exempt adaptive driving equipment and related installation services from state sales and use taxes in Iowa. Specifically, the bill provides a tax exemption for specialized equipment and services that help individuals with mobility challenges operate or be transported in a motor vehicle. The bill defines "adaptive driving equipment" as a wide range of modifications including wheelchair lifts, power door openers, vehicle floor and roof modifications, specialized controls like hand controls and left foot gas pedals, advanced steering and braking systems, and digital driving systems. To qualify for the tax exemption, the equipment must be sold for installation in a motor vehicle that will be primarily used by a person who cannot drive or be transported without these specific adaptations. By offering this sales tax exemption, the bill aims to reduce the financial burden on individuals with disabilities who require specialized vehicle modifications to maintain their mobility and independence.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Committee vote: Yeas, 23. Nays, 0. Excused, 2. H.J. 658. (on 03/13/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=HF485 |
| BillText | https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/HF485.html |
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