Iowa Bills

This bill exempts sales and use taxes on building materials, supplies, equipment, and services used to construct a regional water trail system in Iowa. It applies specifically to nonprofit corporations that have a majority of their board appointed by state political subdivisions and are responsible for implementing regional recreational and dam safety plans. To qualify for the tax exemption, the nonprofit must enter into a written construction contract where the resulting infrastructure becomes public property or the property of the designated exempt entity. The law takes effect immediately upon passage and applies retroactively to January 1, 2025, for qualifying purchases and services made on or after that date.

This bill modifies Iowa's urban renewal tax rules to ensure that property taxes collected for emergency medical services are not used to pay off municipal debt or fund low-income housing projects. Under the new provisions, these specific emergency medical service taxes must be collected from all taxable property within the district without being diverted to special funds for urban renewal. The changes apply to property taxes due in fiscal years starting on or after July 1, 2027.

This Iowa bill establishes new rules for digital markets that trade event-driven contracts, which are financial bets on specific outcomes like elections, sports results, or legislative actions. It directly affects public officials, lobbyists, and their families by prohibiting them from buying or selling these contracts related to government decisions. The legislation also sets age restrictions requiring traders to be at least twenty-one, mandates responsible gaming tools such as spending limits and self-exclusion options, and requires markets to clearly display the sources used to determine trade outcomes. Additionally, the bill outlines penalties for violations, including serious misdemeanor charges and potential job sanctions for those who knowingly break the rules.

This bill allocates state funds and authorizes staffing levels for various government agencies, including the Department of Administrative Services, the Auditor of State, and the Ethics and Campaign Disclosure Board, for the 2026-2027 fiscal year. Key provisions establish specific budgets for salaries, utilities, and operational costs while creating a separate fund for workers' compensation claims that can carry over to future years. The legislation also sets an administrative charge of $2.00 per contract for health insurance plans managed by the state and allows the Auditor of State to hire additional staff for reimbursable audit projects. By providing these financial resources, the bill enables these departments to continue their daily operations and fulfill their regulatory and administrative duties.

This resolution honors Senator Tom Shipley for his service in the Iowa Senate and expresses good wishes for his future endeavors. The bill directly affects Senator Shipley by formally recognizing his contributions to agriculture, rural education, and various state committees during his tenure. It outlines his specific achievements, such as advocating for funding for rural schools and supporting historic tax cuts, without proposing any new laws or policy changes. As a commemorative measure, the text serves to acknowledge his public service rather than to alter existing legislation.

This bill requires drainage and levee districts in Iowa to waive administrative fees for local contractors and fiber optic network companies applying to install fiber optic cables on district land. Under the new rules, these specific local businesses will not be charged for the review, approval, or rejection of their easement applications, though districts may publish a list of eligible companies. The law takes effect immediately upon enactment, streamlining the process for local infrastructure providers without changing the district's authority to grant easements.

This bill modifies the expiration date for a temporary legal exception that allows minors to file civil claims against a specific congressionally chartered organization for sex offenses. Instead of automatically ending on December 31, 2026, the exception will remain in effect until the related bankruptcy proceedings and all associated appeals are fully concluded. The change directly affects the timeline for victims seeking compensation from the organization's bankruptcy estate by tying the deadline to the final resolution of the case rather than a fixed calendar date.

This bill allocates state funding to the Iowa Department of Agriculture and Land Stewardship for the fiscal year 2026-2027 to support its administrative operations, regulatory programs, and specific initiatives. Key provisions include funding for horse and dog racing enforcement, motor fuel inspections, dairy regulation, and various agricultural education and support programs for farmers with disabilities. The legislation also establishes rules allowing certain funds to carry over to the next fiscal year if not spent, and directs specific amounts to partner organizations like Iowa State University of Science and Technology. Additionally, the bill requires the department to submit quarterly financial reports to the General Assembly and the Department of Management.

This bill appropriates funding for the Iowa judicial branch for the fiscal year beginning July 1, 2026, covering salaries, operational expenses, and specific programs for juvenile services. It allocates over $203 million for judicial staff and operations, $3.6 million for jury and witness fees, and additional funds for juvenile court services and graduated sanctions. The legislation establishes rules for distributing juvenile service funds among districts, prohibits courts from ordering counties to pay for state-funded juvenile services, and requires the judicial branch to use existing state financial systems while submitting monthly budget reports. Furthermore, certain funds designated for juvenile services will not revert at the end of the fiscal year but will remain available for use until the close of the 2029 fiscal year.

This bill allows county recorders in Iowa to charge a convenience fee of up to $10 for non-residents who file or record legal documents, unless those individuals pay property taxes to the county and provide proof. The fee applies per transaction on each page or fraction of a page, with the money collected going into a records management fund for specified uses. Non-residents who are property taxpayers can avoid the fee by submitting proof of their tax payments to the county.

This bill creates a new criminal offense for approaching or staying within 25 feet of first responders after they have been warned not to do so. It directly affects individuals who might interfere with law enforcement officers, probation or parole officers, firefighters, or emergency medical providers while they are performing their official duties. The law prohibits people from intentionally getting close to these responders with the purpose of hindering their work, threatening them with physical harm, or harassing them. Anyone who violates this rule commits a serious misdemeanor, which can result in up to one year in jail and a fine between $430 and $2,560. The offense only applies after the person receiving the warning knows or should know the individual is a first responder engaged in lawful duties.

This bill exempts ethanol-blended gasoline containing 85% or more ethanol (like E85) from Iowa's excise tax when purchased exclusively for use in farm equipment (implements of husbandry) used in agricultural production. It directly affects farmers and agricultural suppliers who buy this specific fuel for farming operations. To qualify for the exemption, purchasers must provide a valid exemption certificate to the supplier, which must be signed, complete, and retained by the supplier for three years. If the fuel is later used outside agricultural production, the purchaser must pay the excise tax directly to the Iowa Department of Revenue.