Legislation / HSB 305

HOUSE STUDY BILL 305 Passed committee

Matters under the purview of the Iowa economic development authority, including tax credit limits, targeted jobs tax credits, and the major economic growth attraction program; creation of the business incentives for growth program, the seed investor tax credit program, the Iowa film production incentive program, the research and development tax credit program, and the sustainable aviation fuel production tax credit program; elimination of the high quality jobs program, the investments in qualifying businesses tax credit, employer child care tax credits, assistive device tax credits, endow Iowa tax credits, and research activities tax credits; and criminal penalties.(See HF 1054.)

Sponsor   House Ways and Means Committee Last action   Committee report approving bill, renumbered as HF 1054. — May 13, 2025 Full text   Iowa Legislature ↗
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Introduced
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Passed subcommittee
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Passed committee
Passed one chamber
Passed both chambers
Signed by Governor

Lobbyist declarations

21 declarations filed on this bill
● 14 For ● 1 Against ● 6 Undecided

Related legislation

Part of a group of 4 related bills
SF 657 Related to state taxation and finance and other related matters, by creating, modifying, and eliminating tax credits and tax incentive programs, providing for penalties, and including effective date and retroactive applicability provisions
Signed by Governor
SSB 1205 Matters under the purview of the Iowa economic development authority, including tax credit limits, targeted jobs tax credits, and the major economic growth attraction program; creation of the business incentives for growth program, the seed investor tax credit program, the Iowa film production incentive program, the research and development tax credit program, and the sustainable aviation fuel production tax credit program; elimination of the high quality jobs program, the investments in qualifying businesses tax credit, employer child care tax credits, assistive device tax credits, endow Iowa tax credits, and research activities tax credits; and criminal penalties.(See SF 657.)
Passed committee
HF 1054 Matters under the purview of the Iowa economic development authority and the department of workforce development, including tax credit limits, the major economic growth attraction program, layoffs and facility closures, the brownfield redevelopment fund, and the Iowa economic emergency fund; creation of the business incentives for growth program, the seed investor tax credit program, the Iowa film production incentive program, the research and development tax credit program, and the sustainable aviation fuel production tax credit program; elimination of the high quality jobs program, the investments in qualifying businesses tax credit, employer child care tax credits, assistive device tax credits, endow Iowa tax credits, and research activities tax credits; and criminal penalties
Introduced
Date Chamber Action
Mar 6, 2025 House By COMMITTEE ON WAYS AND MEANS
Mar 6, 2025 House Introduced, referred to Ways and Means. H.J. 543.
Mar 6, 2025 House Subcommittee: Kaufmann, McBurney, Nordman, Wilson and Wulf. H.J. 544.
Mar 25, 2025 House Subcommittee Meeting: 03/27/2025 8:45AM RM 102.
Mar 27, 2025 House Subcommittee recommends passage.
May 12, 2025 House Committee report, recommending amendment and passage. H.J. 1144.
May 12, 2025 House Committee vote: Yeas, 17. Nays, 5. Excused, 3. H.J. 1145.
May 13, 2025 House Committee report approving bill, renumbered as HF 1054.
No floor votes on this bill yet.
Client Declaration Last updated
Coalition for Iowa Woodlands and Trees Against Apr 15, 2025
Ames Regional Economic Alliance For Apr 8, 2025
Arconic (Formerly Alcoa) For Apr 9, 2025
Cedar Rapids Metro Economic Alliance For Apr 11, 2025
City of Bettendorf For Apr 9, 2025
Greater Des Moines Partnership For Apr 11, 2025
Greater Fort Dodge Growth Alliance For Apr 10, 2025
Iowa Chamber Alliance For Apr 14, 2025
Iowa Housing Partnership For Mar 26, 2025
Iowa Renewable Fuels Association (IRF) For Apr 16, 2025
Lennox International For Apr 9, 2025
Marshalltown Area Chamber of Commerce For Mar 26, 2025
Quad Cities Chamber of Commerce For Apr 14, 2025
Tyson Foods, Inc. For Apr 9, 2025
Valero Energy Corporation For Apr 4, 2025
Common Good Iowa Undecided Mar 26, 2025
Iowa Bankers Association Undecided Mar 27, 2025
Iowa Catholic Conference Undecided Mar 28, 2025
Iowa League of Cities Undecided Apr 3, 2025
Iowa Taxpayers Association Undecided Mar 26, 2025
Truckstops of Iowa Undecided Mar 26, 2025
Date Time Type Description Location
Mar 27, 2025 8:45 AM Hearing House Ways and Means Subcommittee RM 102
Apr 16, 2025 1:00 PM Hearing House Ways and Means Committee RM 102
Apr 23, 2025 9:00 AM Hearing House Ways and Means Committee RM 102
May 8, 2025 2:00 PM Hearing House Ways and Means Committee RM 102
May 12, 2025 11:00 AM Hearing House Ways and Means Committee RM 102