This bill (SF 2175) makes broad changes to Iowa's education system, primarily affecting charter schools, nonpublic schools, and public school districts. It modifies charter school funding formulas to include additional state cost components, adds charter school employees to the state retirement system, and allows students in charter or nonpublic schools to participate in public school sports under specific conditions (e.g., no prior participation by their school and payment of fees). The bill also designates charter schools as local education agencies for federal funding access and authorizes the Iowa Finance Authority to issue bonds for charter and nonpublic school facilities. These changes apply to school budget years starting July 1, 2026.
SF 2326 modifies Iowa's first-time homebuyer savings account program to allow employers to contribute to accounts for employees. It makes employer contributions deductible for employees when used for eligible home purchases, while employers cannot claim tax deductions for their contributions. The bill also imposes a 10% penalty on non-qualified withdrawals from these accounts, with exceptions for death, job changes, or legal orders. These changes apply retroactively to tax years beginning January 1, 2026. The bill directly affects employees receiving employer-sponsored contributions and employers establishing these accounts.
This bill increases taxes on cigarettes, tobacco products, and vapor products in Iowa. It imposes new wholesale tax rates of 22% and 28% on these products (with exceptions for little cigars and snuff), and similar retail rates based on the product cost. These changes directly affect retailers who sell these products and consumers who purchase them. The tax structure replaces previous rates and requires electronic payment reporting for compliance.
HF 2687 establishes a $100,000 pilot program to expand Iowa's groundwater monitoring by retrofitting up to 100 existing private wells owned by businesses or other entities with modern monitoring equipment. The program, running from 2026-2029, requires voluntary participation with property owner consent and sets standards for installation, data safety, and equipment (measuring water levels and temperature). All retrofit costs are covered by the state, and data collected will be shared with the Iowa Geological Survey for statewide analysis while giving well owners access to their own data. The program mandates a 2028 report evaluating the pilot's effectiveness before potential future expansion.
HF 2692 clarifies that the seals and signatures required for professional work by licensed architects, landscape architects, and registered interior designers are confidential records under Iowa law. However, it explicitly states that the plans or specifications bearing these seals or signatures are **not** considered confidential unless other law specifies otherwise. This change affects how public records requests apply to technical submissions from these licensed professionals. The bill makes a specific administrative adjustment to existing public records rules without altering the public access status of the underlying plans.
HF 2708 modifies Iowa's penalties for operating a motor vehicle while intoxicated (OWI) that unintentionally causes injury. It creates a new aggravated misdemeanor charge for OWI causing injury that does not meet the legal definition of "serious injury" (e.g., minor harm not requiring surgery or severe disfigurement). A first offense carries up to two years in jail and fines of $855-$8,540, while a second or subsequent offense becomes a class D felony punishable by up to five years in jail and fines of $1,025-$10,245. This bill directly affects individuals convicted of OWI causing non-serious injury, adjusting penalties to better align with the severity of the harm caused.
HF 2663 appropriates $2 million to fund a University of Iowa study on the underlying causes of cancer rates in Iowa, and $3 million to the Department of Health and Human Services to award grants supporting clinical cancer research and improving access to cancer research trials for Iowa residents. The funds would cover research costs at the university and allow the health department to provide grants to public or private organizations running cancer research programs. This is a funding measure for research infrastructure, not a direct healthcare service or treatment program.
HF 2665 requires new single-family and two-family residential construction (after adoption) to include passive radon mitigation systems in the building code. It creates a tax credit of up to $1,000 for homeowners and renters to cover the cost of installing radon mitigation systems, applying retroactively to tax years beginning January 1, 2025. For rental properties, tenants can test for radon (with results ≥4 picocuries per liter triggering landlord action), and landlords must install mitigation systems within 90 days or face lease termination with rent refunds. The bill also appropriates $100,000 for free radon test kits available to homeowners and renters through the state health department.
HF 2688 requires data centers in Iowa that claim sales tax exemptions or refunds to invest 5% of the value of those exemptions/refunds from the previous year into qualifying businesses or innovation funds. This applies directly to data center businesses using specific tax exemptions under sections 423.3 and 423.4. If they fail to meet this investment requirement, the state cancels their tax exemption eligibility and requires them to repay all claimed exemptions/refunds as regular tax payments. The bill also updates annual reporting requirements for data centers to include details on exempt purchases and tax refunds starting in 2027.
This bill modifies Iowa's property tax credit system for low-income elderly and disabled residents, ensuring timely annual payments for property taxes or rent reimbursements. It streamlines the removal of abandoned mobile homes on rural property by allowing landowners or mobile home park operators to remove "valueless homes" (defined as abandoned homes with no market value) without court orders, requiring only 10 days' written notice to the county treasurer. The bill also updates tax sale rules to prevent splits or consolidations of land parcels during redemption periods or with unpaid taxes. These changes directly affect rural property owners, mobile home park operators, and low-income homeowners/renters.
This bill requires Iowa county compensation boards to set salaries for county officers (including sheriffs, auditors, and treasurers) using specific comparison benchmarks. For sheriff salaries, boards must use the statistical mean of salaries for comparable law enforcement roles in the state patrol, criminal investigation division, and city police chiefs in cities with populations within 1,000 people of the county's population. Boards must document their salary recommendations using data from other Iowa counties, other states, private sector, and federal government, and a majority vote is needed to approve the schedule. If counties fail to follow these rules, the Attorney General can sue to compel compliance via a writ of mandamus.
HF 2117 establishes a pilot program to expand Iowa's groundwater monitoring network by retrofitting up to 100 existing private wells owned by businesses or other entities with modern monitoring equipment. The program, funded with $100,000 appropriated for fiscal year 2026-2027, requires voluntary participation from well owners and covers all installation and equipment costs. It mandates that retrofitted wells meet specific safety standards, transmit data securely to the Iowa Geological Survey, and prioritize diverse aquifer representation. The program requires a 2028 report on results and expires July 1, 2029.
