A bill for an act relating to child restraint systems by excluding purchases from the sales and use tax and by including the value in the loss calculations for specified insurance settlements of automobiles, and including applicability provisions.

HF 436 exempts purchases of child restraint systems (like car seats) from Iowa's sales and use tax, reducing costs for parents buying them. It also requires insurance companies to include the value of these systems in auto insurance settlements when a vehicle suffers partial or total damage. The bill defines "child restraint system" as federally compliant seats meeting safety standards (per 49 C.F.R. §571.213) and applies to auto losses occurring on or after July 1, 2025. This directly affects families purchasing child seats and insurers handling auto damage claims.