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HF 485

A bill for an act exempting from the state sales and use tax the sales price of adaptive driving equipment sold or adaptive driving equipment services furnished for installation in a motor vehicle.

2025-2026 Regular Session Introduced by Josh Turek

Iowa exempts adaptive driving equipment and installation services from sales tax to reduce costs for drivers with disabilities seeking vehicle modifications.

Committee vote: Yeas, 23. Nays, 0. Excused, 2.
#motorvehicles #salestaxes #taxexemptions #usetaxes #wheelchairlifts
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WeVote Research Nonpartisan
Bill Summary · HF 485

Legislative bill overview

HF 485 exempts adaptive driving equipment and installation services from Iowa's state sales and use tax. Adaptive driving equipment includes devices that modify vehicles to accommodate drivers with disabilities, such as hand controls, wheelchair lifts, and specialized steering systems.

Why is this important

This tax exemption reduces out-of-pocket costs for people with disabilities who need vehicle modifications to drive independently, potentially making mobility more accessible. The fiscal impact on state revenue depends on how many Iowans purchase such equipment, though the exemption likely affects a relatively small tax base compared to general vehicle sales.

Potential points of contention

  • Revenue impact uncertainty: The bill provides no fiscal note, making it unclear how much state tax revenue will be foregone or what the actual demand for these services is in Iowa
  • Definition scope: "Adaptive driving equipment" may be interpreted broadly or narrowly, creating potential disputes over which modifications qualify for the exemption
  • Equity precedent: Some may question why this specific disability accommodation receives a tax exemption while other medical equipment or accessibility modifications do not

Compiled from official sources — confirm details with the bill’s official record.

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