Iowa Bills

SJR 9 proposes adding a new section to the Iowa Constitution to protect children under 18 and witnesses with mental illnesses, intellectual disabilities, or developmental disabilities. It would allow future laws to limit an accused person's right to confront these specific witnesses during legal proceedings. The amendment requires voter approval after being referred to the general assembly for the next election. This is a proposed constitutional change, not an enacted law, and would enable state lawmakers to create procedures for handling testimony from vulnerable witnesses.

HF 997 provides for changes to the filing fees for biennial reports submitted by business corporations to the Secretary of State. Currently, business corporations pay a fixed $60 fee for these reports. This bill removes that fixed statutory fee. Instead, it allows the Secretary of State to determine and collect the filing fee, aligning the process for business corporations with that of other types of business entities.

HF 1001 creates a rural attorney recruitment assistance program to help eligible rural counties and municipalities attract and retain legal professionals. The College Student Aid Commission will administer the program, assessing counties and municipalities with populations under 26,000 and located more than 20 miles from a larger city. Participating attorneys agree to practice law full-time in these areas for five years, serve as contract public defenders, and participate in volunteer legal projects. In return, they receive annual incentive payments over five years, with the local government covering 35% and the state covering the remaining 65%. The program is initially limited to assisting up to five attorneys.

HF 1019 is a bill that exempts the sale of toilet paper from sales tax in Iowa. This means that consumers purchasing toilet paper would no longer pay the state's sales tax on these items. The bill amends Section 423.3 of the Code 2025 to add toilet paper to the list of sales tax exemptions. Due to existing state law, this exemption also applies to the use tax on toilet paper.

This bill establishes a new property tax assessment limitation specifically for commercial properties primarily used as licensed child care facilities. It allows the portion of a commercial property dedicated to child care to be assessed for tax purposes at the same rate as residential property, rather than the standard commercial rate. To qualify, facility owners must apply to their local assessor by July 1st of the assessment year, providing proof of their child care license and property details. This assessment limitation, effective for valuations beginning January 1, 2025, is also factored into state appropriations that help compensate local governments for certain assessment limitations.

HF 1020 modifies the child and dependent care tax credit available to individual income taxpayers in Iowa. The bill revises the structure of the credit by reducing the number of income thresholds from seven to four. It removes the previous maximum income threshold of $90,000, making all taxpayers eligible, with those earning $25,000 or more now able to claim 50% of the federal credit. These changes apply retroactively to tax years beginning on or after January 1, 2025.

HF 988 establishes catastrophic savings accounts for Iowa residents who own homes, effective January 1, 2026. This bill allows account holders to deduct contributions to these accounts from their state income tax, with lifetime limits tied to their homeowner's insurance premiums or the home's assessed value for self-insured individuals. Interest earned on these accounts is also tax-deductible. Funds can be withdrawn tax-free to pay deductibles for homeowner's insurance related to defined catastrophic events like floods or windstorms. However, withdrawals for non-qualified expenses are subject to state income tax and a 2.5% penalty.

HF 1021 proposes to exempt the sale of dietary supplements from sales tax in Iowa. This bill amends existing law to include dietary supplements, such as vitamins and minerals, within the category of "food and food ingredients" that are not subject to sales tax. As a result, consumers purchasing these products would no longer pay sales tax. The exemption would also apply to the state's use tax.

House File 977 expands the ground emergency medical transportation (GEMT) program. It requires the Department of Health and Human Services to employ dedicated staff to increase enrollment of eligible GEMT providers. These staff will offer technical assistance, actuary support, and help with Medicaid enrollment to providers seeking to participate. The department is also directed to develop the program to ensure access to emergency medical services statewide. Additionally, an annual report on the program's status, including enrollment numbers and barriers, must be submitted to the general assembly.

House File 1027 addresses radon by establishing new requirements for residential construction and offering tax incentives for mitigation systems. It mandates that new single-family and two-family homes built after the requirement's adoption must include passive methods for radon mitigation. The bill also creates a non-refundable income tax credit, up to $1,000, for individuals and corporations to help cover the cost of purchasing and installing a radon mitigation system. This tax credit applies retroactively to systems installed for tax years beginning on or after January 1, 2025.

HF 996 proposes to eliminate the state sales tax on services provided by parking facilities. This bill directly affects individuals and businesses who pay for parking, as they would no longer be charged sales tax on these transactions. The legislation achieves this by striking a specific paragraph in the Iowa Code related to sales tax provisions for parking facilities services. This change would reduce the overall cost of parking for consumers.

HF 1000 establishes a veterans service organization grant program and fund under the Department of Veterans Affairs. This program provides matching funds to eligible veterans service organizations to help them employ staff. These staff members are specifically tasked with assisting veterans in filing claims. To receive a grant, organizations must demonstrate they have budgeted their own funds, and the bill initially appropriates $250,000 to the fund for the fiscal year starting July 1, 2025.