Iowa Bills

HF 1005 requires all individuals aged twelve and older to pass a written test and obtain an education certificate before operating an all-terrain vehicle (ATV) or off-road utility vehicle (UTV). This bill expands the current certificate requirement to include UTV operators, who are currently exempt. It also adds streets and highways to the list of locations where a certificate is needed, alongside public land, ice, and designated trails. Furthermore, the bill mandates that qualifying for this certificate will solely require passing a written test, removing the option to demonstrate riding skills. Operating these vehicles without the required certificate would constitute a simple misdemeanor.

HF 623 proposes changes to Iowa's early childhood education and care programs. It significantly modifies the statewide preschool program by allowing community-based providers to directly participate and receive state funding, independent of school district partnerships. The bill establishes new requirements for these directly participating community providers, including standards for instruction, data collection, and professional development. It also clarifies how state preschool foundation aid will be allocated and used, specifying it cannot fund facility construction. Additionally, the bill establishes a new child care continuum partnership grants pilot program within the Department of Health and Human Services and modifies other early childhood initiatives.

House File 850 expands the definition of illegal gaming in Iowa. The bill specifically defines and prohibits "account sharing," which involves sharing access to a gambling account to conceal identity, and "proxy betting," where one person places a wager on behalf of another to hide their identity. It also makes it illegal to, for a fee, deliver anything of value received outside an authorized gambling structure to place a wager. Individuals engaging in these newly defined activities will be subject to existing criminal penalties for illegal gaming, which range from a serious misdemeanor to a class "C" felony.

This bill, known as the "Community Anaerobic Digester System Act," establishes a framework for processing organic materials, such as agricultural manure, into renewable fuel and digestate. It defines various components and types of anaerobic digester systems, differentiating between general systems and "community" systems not tied to specific animal feeding operations. These systems are designed to break down organic matter to produce biogas and a nutrient-rich byproduct. The act also includes provisions for associated fees and penalties.

HF 973 proposes changes to property law impacting landlords, tenants, and manufactured/mobile home retailers. The bill increases the annual license fee for mobile home retailers and defines "rent" to include various payments beyond base rent. It modifies rules for serving legal notices to tenants, including how mail is counted for completion and allowing door posting with mailing for possession actions. Additionally, the bill extends the "peaceable possession" period from 30 to 90 days and allows landlords to dispose of abandoned personal property (excluding mobile homes) after a tenant's removal. It also restricts landlord access to tenant-owned mobile homes to specific situations like emergencies or securing the property after an eviction.

HF 1024 proposes to exclude overtime pay from the individual income tax in Iowa. This bill directly affects individuals who earn compensation at a rate of one and a half times their regular pay by allowing them to subtract this income from their taxable earnings. The bill amends the state's tax code to implement this exclusion. If enacted, these provisions would apply to tax years beginning on or after January 1, 2026.

HF 847 modifies the duties of the Iowa Department of Natural Resources (DNR) related to air quality. It adjusts the state's annual greenhouse gas emissions reporting by aligning the timeframe with federal EPA inventories and allowing the federal report to satisfy state requirements. The bill also updates administrative code references for air emission and operating permit fees to reflect current regulations. Additionally, it repeals state mandates for the DNR to create a separate greenhouse gas inventory and a voluntary registry, and removes a provision for solid waste incinerator operator certification rules.

House File 1018 amends a previous law regarding the historic preservation tax credit. This bill extends the period during which existing historic preservation tax credits are protected from changes to their refundability. Specifically, it shifts the cutoff date for preserving existing rights to these tax credits from January 1, 2023, to July 1, 2023. This means that taxpayers who were issued, awarded, or allowed historic preservation tax credits prior to July 1, 2023, will have their rights to those credits, including any carryforward amounts, protected from certain reductions in refundability.

HF 1030 proposes to exempt certain cash tips from the individual income tax for qualifying Iowans. Individuals whose net income is less than $155,000 could subtract up to $25,000 in "qualified tips" from their taxable income. "Qualified tips" are defined as cash tips received in occupations that traditionally and customarily received cash tips before December 31, 2023. This exemption would apply to tax years beginning on or after January 1, 2026, unless the federal government enacts similar legislation.

HF 961 exempts up to $500,000 of income from nonqualified deferred compensation plans from state individual income tax. This exemption applies to taxpayers who are disabled, 55 years of age or older, or the surviving spouse or survivor with an insurable interest of an individual who would have qualified. The bill amends the state's tax code to include this new subtraction from net income. It also includes retroactive applicability, making it effective for tax years beginning on or after January 1, 2025.

HF 1009 authorizes school districts to use revenues from their existing district management levy for school safety and security purposes. This bill directly affects school districts by expanding the allowable uses for these funds. Specifically, the funds can be used to pay for school safety and security infrastructure, such as weapons detection and door monitoring systems. Additionally, the levy can cover costs for employing or retaining various security personnel, including school resource officers, private security with weapon permits, reserve or peace officers, and individuals with at least two years of law enforcement or security experience. This Act applies to school budget years beginning on or after July 1, 2025.

This bill primarily regulates noncoal mine sites, focusing on active underground mining operations. It increases the initial mining license application fee for operators from $50 to $75. Operators of active underground mine sites must immediately notify the division upon the formation of a sinkhole above their site. The bill also empowers the division to adopt rules for reclaiming lands disturbed by these sinkholes and to issue emergency remediation orders for such incidents.