Makes changes to sales and use tax refunds.
Makes a person who owns a commercial property immune from civil liability for voluntary winter activities if the owner shows that the injury resulted from the risks inherent in such activities.
Requires mixed drinks, wine, liquor, beer, and wine sold by class "C" licensees for off-site consumption be in original, unopened containers.
Creates a scenic byways enhancement fund.
Makes changes to low-speed electric bicycle regulations.
Establishes a minimum age and training requirements for attendants who control amusement rides.
Prohibits vehicle rental companies from blocking or charging a customer's credit card in excess of the estimated total daily or weekly charges and rental deposits stated in the rental agreement.
Waives transfer title fees for snowmobiles and ATVs for surviving spouses.
Authorizes ABD to grant up to two of each license/permit to a native distillery, beer manufacturer, brewery, or wine manufacturer.
Makes changes to definitions related to amusement concessions and licensing.
Makes provisions related to Manufacturing 4.0, tourism funding, and other IEDA programs. Includes $5 million in direct funds to IEDA to more than double tourism marketing.
Reserves 500 nonresident deer hunting licenses for individuals who have made reservations with a hunting guide company.
Places requirements on lobbying activities of political subdivisions.
Eliminates the requirement that a resident snowmobile operator must obtain a user permit to operate a snowmobile on public land, public ice, or a designated snowmobile trail.
Excludes certain COVID-19 related grants from individual and corporate income taxes and allows certain deductions related to the paycheck protection program loan forgiveness.
Repeals individual income tax and increases the state sales and use tax.
Makes changes to promotional play receipts governing gambling games and sports wagering.
Creates the Iowa Agricultural Tourism Promotion Act.
Fully conforms Iowa tax law to federal law regarding money received from the federal paycheck protection program for all taxpayers.
Makes provisions related to broadband service availability and administration of the empower rural Iowa broadband grant fund.
Amends definition of private land available for public recreational use and amends definition of "recreational purpose."
Adds revocation of certain privileges upon conviction of a littering offense.
Transfers funds to IEDA from the beer and liquor control fund to more than double the funding for IEDA tourism marketing and funds a statewide tourism marketing organization.
Creates a local hotel and motel tax account and board to administer locally imposed taxes.
Requires ABD to provide a renewal fee rebate to holders of an annual license/permit to sell alcoholic beverages for on-premises consumption who renewed in CY2020.
Modifies regulations and requirements relating to advertising devices along highways.
Makes provisions related to renewable fuel.
Makes several provisions related to vaccinations and immunizations.
Makes provisions regarding state taxation.
The governor's budget for economic development authority, department of cultural affairs, Iowa finance authority, public employment relations board, and department of workforce development for for FY2021-2022 and FY2022-2023.
The governor's budget on transportation and other infrastructure appropriations for FY2021-2022 and FY2022-2023.
Excludes certain COVID-19 related grants from individual and corporate income taxes.