---
type: "Bill"
title: "A bill for an act relating to the filing requirements for the business property tax credit and including effective date provisions. (Formerly HF 47.) Effective date: 06/08/2021."
description: "A bill for an act relating to the filing requirements for the business property tax credit and including effective date provisions. (Formerly HF 47.) Effective date: 06/08/2021."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2021-2022"
identifier: "HF 865"
citation: "Iowa HF 865 (2021-2022)"
classification: ["bill"]
subjects: ["business entities", "commercial property", "property taxes", "tax credits"]
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 17
vote_count: 2
first_action: "2021-04-08"
last_action: "2021-06-08"
source: "openstates"
source_identifier: "ocd-bill/6350874d-66ef-4bd7-85cc-d44d7aaf67c1"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF 865&ga=89"
source_hash: "95c7e8cf0458fc699852ca02c0d70b3f5abc3f10614cdee4bf328f05c6a278d5"
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 865 (2021-2022) — A bill for an act relating to the filing requirements for the business property tax credit and including effective date provisions. (Formerly HF 47.) Effective date: 06/08/2021.

## 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/HF865.html)
2. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/89/Attachments/HF865_GovLetter.pdf)
3. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/89/attachments/HF865.html)

## Votes

- Shall the bill pass? — **93–0** (pass) · lower
- Shall the bill pass? — **48–0** (pass) · upper

## Timeline

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

- **2021-04-08** Introduced, placed on Ways and Means calendar. `introduction`
- **2021-04-14** Passed House, yeas 93, nays none. `passage`
- **2021-04-21** Explanation of vote.
- **2021-04-22** Explanation of vote.
- **2021-05-18** Explanation of vote.
- **2021-04-14** Immediate message.
- **2021-04-15** Message from House.
- **2021-04-15** Read first time, referred to Ways and Means. `reading-1`
- **2021-04-20** Subcommittee: R. Smith, Petersen, and Sinclair.
- **2021-04-20** Subcommittee Meeting: 04/21/2021 8:45AM RM 111.
- **2021-04-21** Subcommittee recommends passage.
- **2021-04-22** 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`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6350874d-66ef-4bd7-85cc-d44d7aaf67c1`. Confidence: reported (aggregated from official Iowa legislature records).