Iowa Bills

HF 2188 requires sellers, buyers, or their agents to submit a signed "declaration of value" with property transfer documents (like deeds) when recording in Iowa counties. This applies to most real estate transfers but exempts specific cases, including corporate mergers, family entity transfers without payment, and trust asset distributions to beneficiaries. The bill clarifies that counties must collect this declaration when paying transfer taxes, as outlined in existing tax code sections. It directly affects property sellers, buyers, and county recorders handling real estate transactions.

HF 2028 directs Iowa's Department of Revenue to study whether a reciprocal tax agreement with Wisconsin is feasible. Such an agreement would prevent double taxation for residents working across state lines - meaning Iowa workers in Wisconsin would pay tax only to Iowa, and Wisconsin workers in Iowa would pay tax only to Wisconsin. The study must be completed by December 1, 2026, with findings reported to the legislature. If deemed feasible and mutually beneficial, Iowa would draft a formal agreement for legislative approval. This bill directly affects Iowa and Wisconsin residents who commute across the border for work.

HF 601 requires money transfer businesses (licensees) to collect a $5 fee for each wire transfer of $500 or less, plus 2% of any amount over $500. The collected fees must be sent quarterly to Iowa's Department of Revenue, which then forwards all funds to the Office to Combat Human Trafficking. Customers who file individual income tax returns with a valid Social Security or tax ID number can claim a tax credit equal to the fees they paid during the year. Money transfer businesses must post notices informing customers about this tax credit opportunity. The bill directly affects money transfer service providers and their customers using wire transfers within Iowa.

This bill establishes a new prison construction account within the Iowa prison infrastructure fund. Starting in fiscal year 2025, once bonds for the Iowa State Penitentiary are paid off, an equivalent amount will be deposited annually into this new account. These funds can then be appropriated by the General Assembly for building new prisons or replacing infrastructure at existing correctional facilities. Additionally, the bill mandates annual infrastructure project reports from the Department of Corrections and creates a legislative study committee to examine future prison capacity needs.

This bill prohibits Iowa from issuing or renewing licenses for hospitals or health care facilities operated by entities from China, Russia, or North Korea. Specifically, it blocks licenses for government-owned entities from those countries, businesses where a majority is owned by such entities, or individuals who are citizens of those nations. The law applies to both hospitals (under Section 135B.3) and broader health care facilities (under Section 135C.6). It directly affects foreign government-linked businesses seeking to operate health care services in Iowa, with no exemptions for existing facilities. The policy change is limited to licensure requirements, not banning current operations.

This bill establishes new definitions for "alternative nicotine products" and "vapor products" to include a wide range of non-tobacco items like e-cigarettes and their components, while excluding those already regulated as drugs or devices. It creates a dedicated state health care trust fund financed by taxes on these products and traditional tobacco, with a specific portion of the revenue allocated to pediatric cancer research and clinical therapy at the University of Iowa. Additionally, the legislation introduces an inventory tax for businesses holding stock of these products when tax rates increase and clarifies the roles of distributors, manufacturers, and wholesalers in the supply chain.

SSB 3192 allocates state funding to the Departments of Veterans Affairs and Health and Human Services for the 2026-2027 fiscal year to support services for veterans, seniors, people with disabilities, and individuals with behavioral health needs. The bill provides specific amounts for veteran home operations, aging and disability programs, and a comprehensive behavioral health system that includes prevention, treatment, and crisis services. It also funds child welfare initiatives, family support programs, and public health efforts while adjusting financial projections for child care and adoption subsidies. Additionally, the legislation establishes reporting requirements for the Iowa veterans home and directs a portion of sports wagering receipts toward behavioral health care.

This bill appropriates state funds to the Iowa judicial branch for the fiscal year 2026-2027, providing approximately $202.7 million for salaries, staff, operations, and various court services. Key provisions include specific funding for juvenile court services, court-ordered services for children, jury and witness fees, and delinquent fine collection efforts. The legislation also requires the judicial branch to use state budget systems, submit monthly financial reports, and maintain district court clerk offices in all 99 counties. Additionally, it establishes reporting requirements for court technology funds and limits on how the judicial branch can modify appropriations without legislative notice.

This bill appropriates state funds to the Iowa Department of Agriculture and Land Stewardship for the 2026-2027 fiscal year to support its administrative operations, regulatory programs, and specific initiatives. The legislation allocates money for various programs including dairy regulation, local food and farm support, agricultural education, foreign animal disease preparedness, and assistance for farmers with disabilities. It also establishes reporting requirements for fund expenditures and creates cost-sharing agreements with Iowa State University of Science and Technology for certain programs. The bill designates specific funding sources for different purposes, such as unclaimed pari-mutuel wagering winnings for horse and dog racing enforcement and renewable fuel infrastructure funds for motor fuel inspection.

This bill allocates state funding to the economic development authority and related agencies for the fiscal year beginning July 1, 2026, to support business growth, job creation, and community development across Iowa. The legislation establishes specific goals for the authority to focus on recruiting new businesses, retaining existing ones, and fostering entrepreneurship while prioritizing commercially viable projects in agriculture, technology, and biotechnology. It includes provisions requiring businesses receiving financial assistance to hire workers legally authorized to work in the United States and prohibits funding for geothermal snow-melting systems. Additionally, the bill provides separate appropriations for tourism promotion, support of the World Food Prize, and arts council activities, with requirements for annual reporting on tourism office performance.

This bill allocates state funds from the Rebuild Iowa Infrastructure Fund and Technology Reinvestment Fund for fiscal year 2026-2027 to various departments and agencies. The appropriations include money for water quality demonstration projects on agricultural land, facility repairs at the Department for the Blind building, air conditioning installation at two correctional facilities, and grants for tourism, sports venues, and community development projects. The bill also designates specific amounts for updating agricultural nitrogen modeling systems and supports education and outreach programs related to environmental conservation practices.

This bill allocates state funding to the Iowa Department of Justice and related agencies for the 2026-2027 fiscal year, primarily supporting the attorney general's office, victim assistance programs, legal services for low-income individuals, and correctional facilities. Key provisions include specific funding amounts for victim compensation grants, cybersecurity improvements, and the hiring of additional staff such as program planners and human trafficking training instructors. The legislation also requires the department to report on non-state funding sources and mandates reimbursement for law enforcement academy training costs. Additionally, it directs unappropriated antitrust and consumer education funds to the department of justice for operational expenses.