Iowa 2023-2024 Regular Session

Iowa House Bill HSB230

Introduced
3/14/23  
Introduced
3/14/23  

Caption

A bill for an act repealing the excise tax on the handling of grain.(See HF 683.)

Impact

The repeal of the grain handling excise tax is expected to foster a more competitive environment for grain handling and processing businesses in Iowa. By removing this tax, proponents argue that it would incentivize increased grain production and sales, which could lead to a bolstered agricultural economy. However, as the revenue from this tax has historically contributed to local taxing authorities, the repeal could result in budgetary challenges for these entities, calling into question how they will adapt to the loss of this funding.

Summary

House Study Bill 230 proposes to repeal the excise tax on the handling of grain, which is currently levied at one-fourth mill per bushel. The bill seeks to eliminate this tax to potentially lessen the financial burden on grain handlers, including local farmers and agricultural businesses. With this repeal, the bill aims to encourage more favorable conditions in the grain industry, which is a significant sector of Iowa's economy.

Contention

Opponents of HSB230 may express concerns regarding the financial implications for local governments that rely on revenue from this tax for funding essential services. They might argue that the repeal could lead to reduced funding for community projects and agricultural support programs that are vital to local economies. The debate surrounding HSB230 may highlight a broader discussion about balancing tax relief for the agricultural sector with maintaining necessary revenue streams for government services.

Companion Bills

IA HF683

Replaced by A bill for an act relating to the excise tax imposed on the handling of grain, including by providing for transfer of collected revenue to the grain depositors and sellers indemnity fund, providing for the future elimination of the excise tax, and including effective date and retroactive applicability provisions.(Formerly HSB 230.)

Previously Filed As

IA HSB588

A bill for an act relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products; the regulation of the transportation of agricultural commodities; the use of agricultural land; and taxation, including property taxes, excise and sales taxes, and income taxes; making penalties applicable; and including effective date and applicability provisions.(See HF 2340, HF 2748.)

IA HF2340

A bill for an act relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products; the regulation of the transportation of agricultural commodities; the use of agricultural land; and taxation, including property taxes, excise and sales taxes, and income taxes; making penalties applicable; and including effective date and applicability provisions.(Formerly HSB 588; See HF 2748.)

IA HF2748

A bill for an act relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products; the regulation of the transportation of agricultural commodities; the use of agricultural land; and taxation, including property taxes, excise and sales taxes, and income taxes; making penalties applicable; and including effective date and applicability provisions. (Formerly HF 2340, HSB 588.)

IA SB1224

RIFLE Act Repealing Illegal Freedom and Liberty Excises Act

IA HB2552

RIFLE Act Repealing Illegal Freedom and Liberty Excises Act

IA HB1665

Repealing the capital gains income tax.

IA HB79

Firearm Safe Handling and Secure Storage Tax Credit Act; enact

IA HF2343

A bill for an act relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement of husbandry used in agricultural production.(Formerly HSB 561; See HF 2798.)

IA HB1491

Concerning The Excise Tax On Certain Beer And Sake; To Create An Excise Tax Credit For Certain Beer And Sake Produced Using Arkansas Rice; And For Other Purposes.

IA HF2183

A bill for an act crediting excise taxes imposed upon the sale of aircraft to the aviation fund.

Similar Bills

No similar bills found.