---
type: "Bill"
title: "A bill for an act modifying the rebate of sales and use tax to the owner or operator of a raceway facility and including effective date and retroactive applicability provisions. (Formerly SF 2074.) Effective 5-16-18."
description: "A bill for an act modifying the rebate of sales and use tax to the owner or operator of a raceway facility and including effective date and retroactive applicability provisions. (Formerly SF 2074.) Effective 5-16-18."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2017-2018"
identifier: "SF 2407"
citation: "Iowa SF 2407 (2017-2018)"
classification: ["bill"]
subjects: ["racing", "sales taxes", "tax rebates", "use taxes"]
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 21
vote_count: 2
first_action: "2018-04-24"
last_action: "2018-05-16"
source: "openstates"
source_identifier: "ocd-bill/407bc2a9-d9e0-4e6d-b8db-ffa3fafaf0f5"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=SF 2407&ga=87"
source_hash: "ffd67103c64a1ba80fcef9cca8523a71bf4aa86b60c4c1cc76f65cd5cfbf9789"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ia"]
---

# Iowa SF 2407 (2017-2018) — A bill for an act modifying the rebate of sales and use tax to the owner or operator of a raceway facility and including effective date and retroactive applicability provisions. (Formerly SF 2074.) Effective 5-16-18.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://www.legis.iowa.gov/docs/publications/LGI/87/attachments/SF2407.html)
2. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/87/attachments/SF2407.html)

## Votes

- Shall the bill pass? — **40–8** (pass) · upper
- Shall the bill pass? — **84–6** (pass) · lower

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-04-24** Introduced, placed on Ways and Means calendar. `introduction`
- **2018-04-24** Committee report, approving bill.
- **2018-04-26** Fiscal note.
- **2018-04-30** Passed Senate, ayes 40, nays 8. `passage`
- **2018-05-01** Explanation of vote.
- **2018-04-30** Immediate message.
- **2018-04-30** Message from Senate.
- **2018-05-01** Read first time, referred to Ways and Means. `reading-1`
- **2018-05-01** Subcommittee: Holt, Kaufmann and McConkey.
- **2018-05-01** Subcommittee Meeting: 05/02/2018 8:30AM House Lounge.
- **2018-05-02** Subcommittee recommends passage.
- **2018-05-02** Committee report, recommending passage. `committee-passage`
- **2018-05-03** Motion to suspend rules for immediate consideration.
- **2018-05-03** Motion to suspend rules prevailed.
- **2018-05-03** Passed House, ayes 84, nays 6. `passage`
- **2018-05-04** Explanation of vote.
- **2018-05-03** Immediate message.
- **2018-05-04** Message from House.
- **2018-05-05** Secretary's report on correction in enrollment.
- **2018-05-05** Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
- **2018-05-16** Signed by Governor. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/407bc2a9-d9e0-4e6d-b8db-ffa3fafaf0f5`. Confidence: reported (aggregated from official Iowa legislature records).