---
type: "Bill"
title: "A bill for an act amending the sales tax imposed on certain machinery, equipment, attachments, and replacement parts used in construction. (Formerly HSB 673.) Effective 7-1-18."
description: "A bill for an act amending the sales tax imposed on certain machinery, equipment, attachments, and replacement parts used in construction. (Formerly HSB 673.) Effective 7-1-18."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2017-2018"
identifier: "HF 2478"
citation: "Iowa HF 2478 (2017-2018)"
classification: ["bill"]
subjects: ["construction equipment", "sales taxes", "tax exemptions", "taxation", "use taxes"]
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 13
vote_count: 2
first_action: "2018-03-29"
last_action: "2018-05-16"
source: "openstates"
source_identifier: "ocd-bill/8b7e07e7-f1db-4495-ac3f-8714f4ff49d5"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF 2478&ga=87"
source_hash: "43e547bcf77b1fe95a45dba5b2688cb858b8892a5cb85d7ff0f7a9e695797fcc"
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 2478 (2017-2018) — A bill for an act amending the sales tax imposed on certain machinery, equipment, attachments, and replacement parts used in construction. (Formerly HSB 673.) Effective 7-1-18.

## 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/HF2478.html)
2. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/87/attachments/HF2478.html)

## Votes

- Shall the bill pass? — **98–0** (pass) · lower
- Shall the bill pass? — **47–0** (pass) · upper

## Timeline

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

- **2018-03-29** Introduced, placed on Ways and Means calendar. `introduction`
- **2018-04-17** Fiscal note.
- **2018-04-17** Passed House, ayes 98, nays none. `passage`
- **2018-04-17** Immediate message.
- **2018-04-17** Message from House.
- **2018-04-17** Read first time, referred to Ways and Means. `reading-1`
- **2018-04-18** Subcommittee: Feenstra, Breitbach, and Jochum.
- **2018-05-02** Committee report, recommending passage. `committee-passage`
- **2018-05-05** Passed Senate, ayes 47, nays 0. `passage`
- **2018-05-05** Immediate message.
- **2018-05-05** Message from Senate.
- **2018-05-11** Reported correctly enrolled, signed by Speaker and President, 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/8b7e07e7-f1db-4495-ac3f-8714f4ff49d5`. Confidence: reported (aggregated from official Iowa legislature records).