Read the full stored bill text
House
File
436
-
Introduced
HOUSE
FILE
436
BY
YOUNG
,
HAYES
,
GOLDING
,
HENDERSON
,
INGELS
,
MOORE
,
ANDREWS
,
DUNWELL
,
THOMPSON
,
SITZMANN
,
FETT
,
BRADLEY
,
GEHLBACH
,
WELDON
,
GERHOLD
,
and
COLLINS
A
BILL
FOR
An
Act
relating
to
child
restraint
systems
by
excluding
1
purchases
from
the
sales
and
use
tax
and
by
including
the
2
value
in
the
loss
calculations
for
specified
insurance
3
settlements
of
automobiles,
and
including
applicability
4
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
TLSB
2527YH
(6)
91
jm/jh
H.F.
436
DIVISION
I
1
SALES
AND
USE
TAX
EXEMPTION
2
Section
1.
Section
423.3,
Code
2025,
is
amended
by
adding
3
the
following
new
subsection:
4
NEW
SUBSECTION
.
111.
a.
The
sales
price
from
the
sale
of
a
5
child
restraint
system
used
in
an
automobile.
6
b.
For
purposes
of
this
subsection:
7
(1)
“Automobile”
means
the
same
as
defined
in
section
321.1.
8
(2)
“Child
restraint
system”
means
the
same
as
defined
in
9
section
321.446.
10
DIVISION
II
11
INSURANCE
SETTLEMENTS
12
Sec.
2.
NEW
SECTION
.
507B.4D
Automobile
loss
settlements
——
13
child
restraint
systems.
14
If
an
automobile
insurance
policy
provides
for
the
15
settlement
of
an
automobile
partial
loss
or
total
loss,
a
16
person
shall
include
the
value
of
any
child
restraint
system
17
that
is
located
in
an
automobile
at
the
time
the
automobile
is
18
subject
to
a
partial
loss
or
a
total
loss.
For
purposes
of
19
this
section,
“automobile”
has
the
same
meaning
as
defined
in
20
section
321.1,
and
“child
restraint
system”
has
the
same
meaning
21
as
defined
in
section
321.446.
22
Sec.
3.
APPLICABILITY.
This
division
of
this
Act
applies
to
23
automobile
losses
for
automobiles
that
are
subject
to
a
partial
24
loss
or
a
total
loss
occurring
on
or
after
July
1,
2025.
25
EXPLANATION
26
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
27
the
explanation’s
substance
by
the
members
of
the
general
assembly.
28
This
bill
relates
to
child
restraint
systems.
29
DIVISION
I
——
SALES
AND
USE
TAX
EXEMPTION.
The
bill
exempts
30
from
the
sales
and
use
tax
the
sales
price
of
a
child
restraint
31
system.
The
bill
defines
“child
restraint
system”.
32
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
33
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
34
imposed
in
Code
section
423.5.
35
-1-
LSB
2527YH
(6)
91
jm/jh
1/
2
H.F.
436
DIVISION
II
——
INSURANCE
SETTLEMENTS.
The
bill
requires
1
a
person
to
include
the
value
of
any
child
restraint
systems
2
that
are
located
in
an
automobile
at
the
time
the
automobile
is
3
subject
to
a
partial
or
total
loss.
“Automobile”
is
defined
4
in
the
bill
as
a
motor
vehicle
designed
primarily
for
carrying
5
nine
passengers
or
less,
excluding
motorcycles
and
motorized
6
bicycles.
The
bill
defines
“child
restraint
system”
as
a
7
specially
designed
seating
system,
including
a
belt-positioning
8
seat
or
a
booster
seat,
that
meets
federal
motor
vehicle
safety
9
standards
set
forth
in
49
C.F.R.
§571.213.
10
The
division
applies
to
automobile
losses
for
automobiles
11
that
are
subject
to
a
partial
or
total
loss
occurring
on
or
12
after
July
1,
2025.
13
-2-
LSB
2527YH
(6)
91
jm/jh
2/
2