a43f31b272
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
89 lines
4.5 KiB
Markdown
89 lines
4.5 KiB
Markdown
---
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type: "Bill"
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title: "A bill for an act exempting certain leases or rentals between affiliates from the sales and use tax and from the fee for new vehicle registration, and including effective date and retroactive applicability provisions."
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description: "A bill for an act exempting certain leases or rentals between affiliates from the sales and use tax and from the fee for new vehicle registration, and including effective date and retroactive applicability provisions."
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jurisdiction: "us/states/ia"
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legislature: "Iowa General Assembly"
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session: "2023-2024"
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identifier: "HF 664"
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citation: "Iowa HF 664 (2023-2024)"
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classification: ["bill"]
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subjects: ["corporations", "fees", "leases", "motor vehicle registration", "personal property", "sales taxes", "subsidiaries", "tax exemptions", "tax refunds", "use taxes"]
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status: "enacted"
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primary_sponsors: []
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version_count: 5
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action_count: 28
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vote_count: 3
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first_action: "2023-03-13"
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last_action: "2024-05-17"
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source: "openstates"
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source_identifier: "ocd-bill/78e292db-38f0-40ae-ae59-11866119b6f9"
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source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF 664&ga=90"
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source_hash: "9f6ff78fea1546444caab809316d711763bb8ab92ad2e0501b50601d7f1004da"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ia"]
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---
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# Iowa HF 664 (2023-2024) — A bill for an act exempting certain leases or rentals between affiliates from the sales and use tax and from the fee for new vehicle registration, and including effective date and retroactive applicability provisions.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](https://www.legis.iowa.gov/docs/publications/LGI/90/attachments/HF664.html)
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2. **Amendment H-8312** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/90/H8312.pdf)
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3. **Amendment S-5138** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/90/S5138.pdf)
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4. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/Attachments/HF664_GovLetter.pdf)
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5. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/attachments/HF664.html)
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## Votes
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- Shall the bill pass? — **94–0** (pass) · lower
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- Shall the bill pass? — **95–0** (pass) · lower
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- Shall the bill pass? — **45–0** (pass) · upper
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## Sponsors
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- COMMITTEE ON WAYS AND MEANS — primary (organization)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2023-03-13** Introduced, placed on Ways and Means calendar. `introduction`
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- **2023-03-30** Fiscal note.
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- **2023-05-01** Passed House, yeas 94, nays 0. `passage`
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- **2023-05-02** Explanation of vote.
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- **2023-05-03** Explanation of vote.
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- **2023-05-01** Immediate message.
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- **2023-05-02** Message from House.
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- **2023-05-02** Read first time, referred to Ways and Means. `reading-1`
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- **2023-05-03** Subcommittee: Dawson, Jochum, and Koelker.
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- **2024-03-25** Subcommittee: Dawson, Jochum, and Koelker.
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- **2024-03-25** Subcommittee Meeting: 03/27/2024 2:30PM Senate Lounge.
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- **2024-03-27** Subcommittee recommends passage. []. `committee-passage-favorable`
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- **2024-04-03** Committee report, recommending passage. `committee-passage`
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- **2024-04-03** Placed on Ways and Means calendar.
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- **2024-04-10** Amendment S-5138 filed, adopted. `amendment-introduction, amendment-passage`
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- **2024-04-10** Passed Senate, yeas 45, nays 0. `passage`
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- **2024-04-10** Immediate message.
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- **2024-04-11** Message from Senate.
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- **2024-04-11** Senate amendment H-8312 filed. `amendment-introduction`
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- **2024-04-11** Fiscal note.
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- **2024-04-17** House concurred in Senate amendment H-8312.
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- **2024-04-17** Passed House, yeas 95, nays 0. `passage`
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- **2024-04-17** Immediate message.
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- **2024-04-17** Message from House.
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- **2024-04-18** Chief Clerk's report on correction in engrossment
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- **2024-04-26** Fiscal note.
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- **2024-05-02** Reported correctly enrolled, signed by Speaker and President, and sent to Governor.
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- **2024-05-17** Signed by Governor. `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/78e292db-38f0-40ae-ae59-11866119b6f9`. Confidence: reported (aggregated from official Iowa legislature records).
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