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SF 614IOWASession 2025-2026State BillSigned into law

Enacted

Iowa Senate File 614 Modifies Department of Revenue Tax Administration, Creates Animal Care Tax Checkoff, and Limits Data Center Sales Tax Exemptions

Original title: A bill for an act relating to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, and inheritance taxes, changing tax expenditure reviews, and including effective date and retroactive applicability provisions.(Formerly SSB 1156 .)

Last action · June 6, 2025: Signed by Governor . H.J. 1228 .

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What This Bill Does

Senate File 614 updates state tax administration provisions, establishing a new individual income tax checkoff for animal care organizations, placing time limits on sales tax exemptions for newly constructed data centers, modifying farm tenancy income tax exclusions, and altering estimated tax payment thresholds.

Why it matters

Taxpayers, businesses, and estate executors across Iowa will experience changes to reporting requirements, tax refund timelines, sales tax exemption durations for data centers, and estimated tax thresholds.

Background

Iowa Senate File 614 originates from the Senate Committee on Ways and Means as a successor to SSB 1156. context

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Taxpayers

Taxpayers face altered estimated tax payment thresholds, new tax checkoff options, and revised rules for retirement income lump-sum exemptions and property tax refunds.

Directly affected

Data Center Businesses

Data center businesses are subject to new duration limits on sales tax exemptions for electricity and backup power generation fuel, as well as annual registration and reporting requirements.

Directly affected

Animal Care Organizations

Eligible animal shelters and rescue organizations can receive grant disbursements from the newly created animal care organization fund.

Key Facts

The department of revenue may notify federal, state, or local law enforcement agencies of tax evasion or criminal offenses.
Property tax refunds for erroneous payments require claims to be presented within two years of the due date or final decision on appeal.
Net income received from a farm tenancy agreement is excludable if the individual materially participated in a farming business for 10 or more years in the aggregate.
Sales tax exemptions for newly constructed data centers or additions are limited to the first 10 years of operation in cities with a population over 30,000, and 15 years in other locations.

Show all 7 facts

An income tax checkoff is created allowing taxpayers to designate $1 or more to the animal care organization fund.
Lump sum distributions from retirement accounts are exempt from state tax if received by a person who is disabled, 55 years of age or older, or a qualified survivor.
Taxpayers must make estimated tax payments if their Iowa income tax liability is reasonably expected to amount to $1,000 or more for the year, down from the previous $200 threshold.

Frequently Asked Questions

What is the new animal care tax checkoff?

An individual income tax checkoff allowing taxpayers filing returns with the department of revenue to designate $1 or more to be paid to the animal care organization fund.

How are sales tax exemptions for data centers changed?

Newly constructed data centers or additions completed on or after the effective date have their sales tax exemptions on backup power generation fuel and electricity limited to 10 years in cities with over 30,000 population and 15 years elsewhere.

What else do you want to know?

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Where This Stands

Current status: Signed into law.

Procedural history

34 actions

Jun 6, 2025HouseEnrolled
Signed by Governor . H.J. 1228 .
Jun 6, 2025Iowa Legislature
Fiscal note.
May 27, 2025House
Reported correctly enrolled, signed by Speaker and President, and sent to Governor. H.J. 1225 .
May 13, 2025House
Message from Senate. H.J. 1171 .
May 13, 2025Senate
Immediate message. S.J. 998 .
May 13, 2025SenateFloor
Passed Senate , yeas 45, nays 0. S.J. 996 .

Show 28 earlier actions

May 13, 2025Senate
Substituted for SF 614 . S.J. 996 .
May 13, 2025House
Explanation of vote. H.J. 1176 .
May 13, 2025Senate
Withdrawn. S.J. 997 .
May 13, 2025Senate
HF 976 substituted. S.J. 996 .
May 13, 2025SenateFloor
Amendment S-3172 filed, adopted. S.J. 995 .
May 9, 2025SenateIntroduced
Read first time, attached to SF 614 . S.J. 949 .
May 9, 2025House
Message from House. S.J. 949 .
May 9, 2025Senate
Attached to HF 976 . S.J. 949 .
May 8, 2025House
Immediate message. H.J. 1110 .
May 8, 2025HouseFloor
Passed House , yeas 84, nays 0. H.J. 1099 .
Mar 27, 2025Iowa Legislature
Fiscal note.
Mar 26, 2025Iowa Legislature
Fiscal note .
Mar 24, 2025HouseIntroduced
Introduced, placed on Ways and Means calendar. H.J. 773 .
Mar 24, 2025Iowa Legislature
Committee report approving bill, renumbered as HF 976 .
Mar 20, 2025House
Committee vote: Yeas, 24. Nays, 0. Excused, 1. H.J. 769 .
Mar 20, 2025House
Committee report, recommending amendment and passage. H.J. 769 .
Mar 19, 2025Senate
Committee report, approving bill. S.J. 591 .
Mar 19, 2025SenateIntroduced
Introduced, placed on Ways and Means calendar. S.J. 588 .
Mar 18, 2025Iowa Legislature
Committee report approving bill, renumbered as SF 614 .
Mar 5, 2025Iowa Legislature
Subcommittee recommends passage.
Mar 4, 2025Senate
Subcommittee Meeting: 03/05/2025 2:00PM Senate Lounge.
Mar 4, 2025Iowa Legislature
Subcommittee reassigned: Dawson, Bisignano, and Rowley.
Feb 19, 2025Iowa Legislature
Subcommittee: Dawson, Celsi, and Rowley.
Feb 19, 2025Iowa Legislature
Subcommittee recommends passage.
Feb 18, 2025Iowa LegislatureIntroduced
Introduced, referred to Ways and Means.
Feb 11, 2025House
Subcommittee Meeting: 02/19/2025 8:30AM House Lounge.
Jan 28, 2025House
Subcommittee: Sexton, Bloomingdale and McBurney. H.J. 135 .
Jan 28, 2025HouseIntroduced
Introduced, referred to Ways and Means. H.J. 133 .

Version history

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Lobbying Activity

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Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

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