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Exempts Sales and Use Taxes for Nonprofit Regional Water Trail Construction

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Summary

Iowa House Study Bill 774 proposes to exempt sales and use taxes incurred for constructing a regional water trail system by a nonprofit corporation. The bill was introduced in the 91st General Assembly and referred to the House Ways and Means Committee on April 8, 2026. The subcommittee recommended passage on April 13, 2026. The bill includes effective date and retroactive applicability provisions.

What changed

House Study Bill 774 proposes to create a sales and use tax exemption for nonprofit corporations constructing regional water trail systems in Iowa. The bill was introduced in the 91st General Assembly and referred to the House Ways and Means Committee. The bill includes effective date and retroactive applicability provisions.\n\nNonprofit organizations engaged in or planning regional water trail construction projects should monitor this legislation as it moves through the Iowa House. If enacted, the bill would reduce construction costs for qualifying water trail projects by exempting applicable sales and use taxes.

What to do next

  1. Monitor for further legislative updates on HSB774

Archived snapshot

Apr 14, 2026

GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.

ChangeBridge / Iowa / HSB774 Passed HSB774 HSB Passed 2026-04-08

A bill for an act exempting sales and use taxes incurred for constructing a regional water trail system by a nonprofit corporation, and including effective date and retroactive applicability provisions.

Bill Details

State Iowa

Session 91st General Assembly

Chamber House

Committee Ways and Means

Official Source www.legis.iowa.gov/legislation/BillBook?ga...

LegiScan View on LegiScan

Sponsors

Ways and Means

Action History

2026-04-13 H Subcommittee recommends passage. 2026-04-09 H Subcommittee Meeting: 04/13/2026 12:30PM House Lounge. 2026-04-08 H Subcommittee: Gustoff, Judge and Young. H.J. 865. 2026-04-08 H Introduced, referred to Ways and Means. H.J. 864. 2026-04-08 H By COMMITTEE ON WAYS AND MEANS

Committee Referrals

2026-04-08 H Ways and Means

Bill Text Versions

2026-04-08 Introduced Legislative data powered by LegiScan (CC BY 4.0)

Named provisions

Tax Exemption for Water Trail Construction Effective Date Provisions Retroactive Applicability

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Last updated

Classification

Agency
IA Legislature
Published
April 8th, 2026
Instrument
Consultation
Legal weight
Non-binding
Stage
Consultation
Change scope
Minor
Document ID
HSB774

Who this affects

Applies to
Nonprofits
Industry sector
2361 Construction
Activity scope
Water trail construction Nonprofit infrastructure
Geographic scope
US-IA US-IA

Taxonomy

Primary area
Taxation
Operational domain
Compliance
Topics
Environmental Protection Public Health

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