A bill for an act relating to state taxation and related laws of the state, including the administration by the department of revenue of certain tax credits and refunds, income taxes, moneys and credits taxes, sales and use taxes, partnership and pass-through entity audits, and by modifying provisions relating to the reinstatement of business entities, the assessment and valuation of property, the Iowa reinvestment Act, short-term rentals, special registration plates, and animals and food, and providing penalties, and including effective date and retroactive applicability provisions. (Formerly HSB 696.) Effective date: 06/29/2020, 07/01/2020. Applicability date: 03/23/2020, 01/01/2019, 07/01/2005, 01/01/2022, 05/30/2014, 06/10/2020, 03/27/2020, 01/01/2020, 07/01/2020.