---
type: "Bill"
title: "A bill for an act exempting from the state individual income tax the earnings from a burial trust fund, and including retroactive applicability provisions. (Formerly HSB 94.) Effective date: 07/01/2021. Applicability date: 01/01/2021."
description: "A bill for an act exempting from the state individual income tax the earnings from a burial trust fund, and including retroactive applicability provisions. (Formerly HSB 94.) Effective date: 07/01/2021. Applicability date: 01/01/2021."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2021-2022"
identifier: "HF 367"
citation: "Iowa HF 367 (2021-2022)"
classification: ["bill"]
subjects: ["burials", "income taxes", "probate code", "tax exemptions", "trust and agency funds", "trusts and trustees"]
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 17
vote_count: 2
first_action: "2021-02-02"
last_action: "2021-06-28"
source: "openstates"
source_identifier: "ocd-bill/5c6b4cd4-4874-443d-83a6-b07ea7f888e9"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF 367&ga=89"
source_hash: "4e702c16f5546612bae8d1c4df88095260bd29aeb3de5bbe5b0c32b2f2c42e74"
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 HF 367 (2021-2022) — A bill for an act exempting from the state individual income tax the earnings from a burial trust fund, and including retroactive applicability provisions. (Formerly HSB 94.) Effective date: 07/01/2021. Applicability date: 01/01/2021.

## 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/89/attachments/HF367.html)
2. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/89/Attachments/HF367_GovLetter.pdf)
3. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/89/attachments/HF367.html)

## Votes

- Shall the bill pass? — **94–0** (pass) · lower
- Shall the bill pass? — **48–0** (pass) · upper

## Timeline

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

- **2021-02-02** Introduced, placed on Ways and Means calendar. `introduction`
- **2021-02-09** Fiscal note.
- **2021-02-10** Passed House, yeas 94, nays none. `passage`
- **2021-02-11** Explanation of vote.
- **2021-02-10** Immediate message.
- **2021-02-11** Message from House.
- **2021-02-11** Read first time, referred to Ways and Means. `reading-1`
- **2021-02-16** Subcommittee: Sinclair, Goodwin, and Jochum.
- **2021-03-03** Subcommittee Meeting: 03/09/2021 8:30AM 217 Conference Room.
- **2021-03-09** Subcommittee recommends passage.
- **2021-04-20** Committee report, recommending passage. `committee-passage`
- **2021-05-19** Passed Senate, yeas 48, nays 0. `passage`
- **2021-05-19** Immediate message.
- **2021-05-19** Message from Senate.
- **2021-05-28** Reported correctly enrolled, signed by Speaker and President, and sent to Governor.
- **2021-06-08** Signed by Governor. `executive-signature`
- **2021-06-28** Fiscal note.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5c6b4cd4-4874-443d-83a6-b07ea7f888e9`. Confidence: reported (aggregated from official Iowa legislature records).