---
type: "Bill"
title: "A bill for an act relating to the assessment and taxation of wind energy conversion property and including effective date, applicability, and retroactive applicability provisions. (Formerly SSB 3130.) Effective date: 05/23/2022. Applicability date: 01/01/2022, 05/23/2022."
description: "A bill for an act relating to the assessment and taxation of wind energy conversion property and including effective date, applicability, and retroactive applicability provisions. (Formerly SSB 3130.) Effective date: 05/23/2022. Applicability date: 01/01/2022, 05/23/2022."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2021-2022"
identifier: "SF 2366"
citation: "Iowa SF 2366 (2021-2022)"
classification: ["bill"]
subjects: ["property", "property taxes", "replacement taxes", "taxation", "utilities", "wind energy"]
status: "enacted"
primary_sponsors: []
version_count: 6
action_count: 16
vote_count: 2
first_action: "2022-02-24"
last_action: "2022-06-23"
source: "openstates"
source_identifier: "ocd-bill/10089717-f643-4839-a415-46d945702251"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=SF 2366&ga=89"
source_hash: "5dbef7dda4671f225aafbe169f66fdec712551d106f134978726ae4470fd9dbd"
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 2366 (2021-2022) — A bill for an act relating to the assessment and taxation of wind energy conversion property and including effective date, applicability, and retroactive applicability provisions. (Formerly SSB 3130.) Effective date: 05/23/2022. Applicability date: 01/01/2022, 05/23/2022.

## 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/SF2366.html)
2. **Amendment S-5102** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/89/S5102.pdf)
3. **Reprinted** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGR/89/attachments/SF2366.html)
4. **Reprinted Marked Up** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGRM/89/attachments/SF2366.html)
5. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/89/Attachments/SF2366_GovLetter.pdf)
6. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/89/attachments/SF2366.html)

## Votes

- Shall the bill pass? — **91–5** (pass) · lower
- Shall the bill pass? — **47–0** (pass) · upper

## Timeline

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

- **2022-02-24** Introduced, placed on Ways and Means calendar. `introduction`
- **2022-02-24** Committee report, approving bill.
- **2022-03-02** Fiscal note.
- **2022-03-17** Placed on calendar under unfinished business.
- **2022-03-30** Amendment S-5102 filed, adopted. `amendment-introduction, amendment-passage`
- **2022-03-30** Passed Senate, yeas 47, nays 0. `passage`
- **2022-03-30** Immediate message.
- **2022-03-30** Message from Senate.
- **2022-03-30** Read first time, passed on file. `reading-1`
- **2022-04-04** Substituted for HF 2561.
- **2022-04-04** Passed House, yeas 91, nays 5. `passage`
- **2022-04-04** Immediate message.
- **2022-04-05** Message from House.
- **2022-05-23** Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
- **2022-05-23** Signed by Governor. `executive-signature`
- **2022-06-23** Fiscal note.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/10089717-f643-4839-a415-46d945702251`. Confidence: reported (aggregated from official Iowa legislature records).