A bill for an act modifying the major economic growth attraction program to include incentivizing the building of a professional sports stadium by a national football league franchise in the state.

SF 2252 modifies Iowa's Major Economic Growth Attraction (MEGA) program to allow tax incentives for building a National Football League (NFL) stadium. The bill expands the existing program - which currently targets businesses in advanced manufacturing, biosciences, or R&D - to include NFL franchises constructing a professional sports stadium. Key provisions define "sports stadium" as a facility for NFL games and specify that incentives (like sales tax refunds and investment tax credits) would apply to the stadium project, subject to the program’s $1 billion investment threshold. This bill would directly affect NFL teams seeking to build a stadium in Iowa, but it does not change other MEGA program requirements or eligibility rules.