Iowa legislation · 91st General Assembly
Iowa SF2038: A BILL FOR An Act exempting remotely piloted aircraft used directly and primarily for agricultural purposes from aircraft registration requirements and sales tax
Status: In committee, January 14, 2026
An Act exempting remotely piloted aircraft used directly and primarily for agricultural purposes from aircraft registration requirements and sales tax.
What the bill says
A bill FOR An Act exempting remotely piloted aircraft used directly and primarily for agricultural purposes from aircraft registration requirements and sales tax.
From the introduced text, January 13, 2026:
A BILL FOR An Act exempting remotely piloted aircraft used directly and primarily for agricultural purposes from aircraft registration requirements and sales tax. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5679XS (3) th/ns S.F. 2038 Section 1. Section 328.35, subsection 1, Code 2026, is amended by adding the following new paragraph: NEW PARAGRAPH. g. A remotely piloted aircraft, as defined in section 715E.1, used directly and primarily for agricultural purposes. Sec. 2. Section 423.3, Code 2026, is amended by adding the following new subsection: NEW SUBSECTION. 7A. The sales price of a remotely piloted aircraft, as defined in section 715E.1, used directly and primarily for agricultural purposes. EXPLANATION The inclusion of this explanation does not constitute agreement with the explanation's substance by the members of the general assembly. Under current law, an owner of a civil aircraft who resides in Iowa, or who operates or otherwise controls the aircraft within the boundaries of Iowa for a period of more than days, must register the aircraft annually with the department of transportation (DOT). Annual aircraft registration fees are paid to the DOT and deposited in the state aviation fund. The fee for the first year of aircraft registration is percent of the manufacturer's list price of the aircraft. Each year thereafter, the fee is reduced …
Sponsors
- Ken Rozenboom (R, 19) · primary sponsor
Latest actions
- : Subcommittee: Schultz, Bisignano, and Driscoll. S.J. 90 .
- : Introduced, referred to Ways and Means. S.J. 63 .
Subjects: drones, agriculture, farming, transportation department, tax exemptions, MCCRARY, TAMMY (NZ0JF), sales, airports
Common questions
- What is SF2038?
- SF2038 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act exempting remotely piloted aircraft used directly and primarily for agricultural purposes from aircraft registration requirements and sales tax.
- What does SF2038 do?
- In its own words: A bill FOR An Act exempting remotely piloted aircraft used directly and primarily for agricultural purposes from aircraft registration requirements and sales tax.
- What is the status of SF2038?
- In committee as of January 14, 2026. Latest action: Subcommittee: Schultz, Bisignano, and Driscoll. S.J. 90 . (January 14, 2026).
- Who sponsored SF2038?
- Ken Rozenboom (R, 19).
- Where is the official record for SF2038?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=SF+2038&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.