---
type: "Bill"
title: "A bill for an act relating to sales tax rebates for a raceway facility and making tax provision corrections."
description: "A bill for an act relating to sales tax rebates for a raceway facility and making tax provision corrections."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2023-2024"
identifier: "HF 660"
citation: "Iowa HF 660 (2023-2024)"
classification: ["bill"]
subjects: ["buildings", "receipts", "recreation", "sales taxes", "tax rebates"]
status: "enacted"
primary_sponsors: []
version_count: 6
action_count: 25
vote_count: 3
first_action: "2023-03-07"
last_action: "2023-06-01"
source: "openstates"
source_identifier: "ocd-bill/addc6ebc-8fb2-4b6a-9292-1848eb65e3a2"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF 660&ga=90"
source_hash: "d3a8812ee1b5512d796b6345c8eac8a21ed9c98065384413fd38b396edbc29d7"
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 660 (2023-2024) — A bill for an act relating to sales tax rebates for a raceway facility and making tax provision corrections.

## 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/90/attachments/HF660.html)
2. **Amendment H-1367** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/90/H1367.pdf)
3. **Amendment S-3227** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/90/S3227.pdf)
4. **Amendment S-3228** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/90/S3228.pdf)
5. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/Attachments/HF660_GovLetter.pdf)
6. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/attachments/HF660.html)

## Votes

- Shall the bill pass? — **95–2** (pass) · lower
- Shall the bill pass? — **87–2** (pass) · lower
- Shall the bill pass? — **49–0** (pass) · upper

## Sponsors

- COMMITTEE ON WAYS AND MEANS — primary (organization)

## Timeline

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

- **2023-03-07** Introduced, placed on Ways and Means calendar. `introduction`
- **2023-03-13** Fiscal note.
- **2023-03-14** Passed House, yeas 95, nays 2. `passage`
- **2023-03-15** Explanation of vote.
- **2023-03-14** Immediate message.
- **2023-03-15** Message from House.
- **2023-03-15** Read first time, referred to Ways and Means. `reading-1`
- **2023-03-20** Subcommittee: Schultz, Dotzler, and Koelker.
- **2023-04-20** Subcommittee Meeting: 04/24/2023 12:00PM Senate Lounge.
- **2023-04-24** Subcommittee recommends passage. []. `committee-passage-favorable`
- **2023-05-03** Committee report, recommending amendment and passage. `committee-passage`
- **2023-05-03** Amendment S-3227 filed. `amendment-introduction`
- **2023-05-04** Amendment S-3228 filed, adopted. `amendment-introduction, amendment-passage`
- **2023-05-04** Amendment S-3227 adopted. `amendment-passage`
- **2023-05-04** Passed Senate, yeas 49, nays 0. `passage`
- **2023-05-04** Immediate message.
- **2023-05-04** Message from Senate.
- **2023-05-04** Senate amendment H-1367 filed. `amendment-introduction`
- **2023-05-04** House concurred in Senate amendment H-1367.
- **2023-05-04** Passed House, yeas 87, nays 2. `passage`
- **2023-05-04** Immediate message.
- **2023-05-04** Message from House.
- **2023-05-09** Reported correctly enrolled, signed by Speaker and President, and sent to Governor.
- **2023-05-24** Fiscal note.
- **2023-06-01** 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/addc6ebc-8fb2-4b6a-9292-1848eb65e3a2`. Confidence: reported (aggregated from official Iowa legislature records).