Iowa 2023-2024 Regular Session

Iowa Senate Bill SF35

Introduced
1/10/23  
Introduced
1/10/23  

Caption

A bill for an act creating a state sales tax rebate to the owner or operator of a newly constructed baseball and softball park project.

Impact

The legislation is expected to influence state laws by establishing specific parameters for these sales tax rebates, which are contingent upon meeting certain construction and operational criteria. The rebates will help bolster local economies by creating jobs and increasing foot traffic in the surrounding areas, particularly when the parks include retail establishments and entertainment options. The Enhanced Iowa Board will approve the applications, ensuring that only eligible projects benefit from the program.

Summary

Senate File 35 (SF35) introduces a state sales tax rebate system aimed at the owners or operators of newly constructed baseball and softball parks in Iowa. To qualify, these parks must have a completion date after July 1, 2023, and a construction cost of at least $75 million. The bill supports the development of these sports facilities by providing a rebate for the sales tax collected from transactions at the parks. This initiative is part of Iowa's strategy to enhance community attraction and tourism by encouraging large-scale recreational projects.

Contention

Notably, there are concerns regarding the cap on the total sales tax rebates, set at $10 million across all projects, which may limit the scope and scale of benefits. This cap could generate contention among different communities vying for funding and attention from the state for their projects. Debate may arise around whether the focus on such sports facilities detracts from other pressing community needs or fosters inequities in funding based on geographic location.

Companion Bills

No companion bills found.

Previously Filed As

IA HB05232

An Act Authorizing Bonds Of The State For A Youth Baseball And Softball Indoor Training Facility In The Town Of Manchester.

IA SF23

A bill for an act relating to the payment of costs by railroad track owners and railroad corporations for certain railroad construction, maintenance, and other related projects.

IA SB152

authorizing the sale of toll credits to fund a newly established noise barrier construction fund for the design and construction of noise barrier projects.

IA SB152

Authorizing the sale of toll credits to fund a newly established noise barrier construction fund for the design and construction of noise barrier projects.

IA SB1352

Property taxation: newly constructed: reconstructed property.

IA SB631

(New Title) authorizing the sale of toll credits to fund a newly established noise barrier construction fund for the design and construction of noise barrier projects.

IA HF2438

Taxation bill; financing and operation of state and local government provided.

IA HF3359

Wayzata; refundable sales and use tax exemption provided for construction materials for certain projects.

IA HB895

Provide exclusion from income for certain income from sale of a newly constructed residence

IA H8390

Exempts from sales tax the amount paid for a parking space at municipally operated beach parking in the town of Middletown.

Similar Bills

ME LD2085

An Act to Include a Certain Emergency Communications Position at the Department of Public Safety in the 1998 Special Plan

ME LD579

An Act to Include Certain Nurses Under the 1998 Special Plan for Retirement

ME LD794

An Act to Include Judicial Marshals in the 1998 Special Plan for Retirement

ME LD137

An Act to Expand the 1998 Special Retirement Plan to Include Employees Who Work for the Office of Chief Medical Examiner

ME LD2067

An Act to Include Community Mental Health Workers Under the 1998 Special Plan for Retirement

IA HF182

A bill for an act relating to controlled substances, including certain controlled substances schedules and precursor substances reporting requirements, making penalties applicable, and including effective date provisions. (Formerly HSB 25.) Effective date: 03/28/2025.

IA SSB1080

A bill for an act relating to controlled substances, including certain controlled substances schedules and precursor substances reporting requirements, making penalties applicable, and including effective date provisions.(See SF 305.)

IA HSB25

A bill for an act relating to controlled substances, including certain controlled substances schedules and precursor substances reporting requirements, making penalties applicable, and including effective date provisions.(See HF 182.)