HF 92 modifies Iowa's urban renewal law by changing which property tax revenue funds urban renewal projects. It specifies that taxes for emergency medical services (under Chapter 422D) are excluded from the revenue pool used for urban renewal financing and low/moderate income housing assistance. The bill ensures that only certain property taxes - excluding those for emergency medical services, school levies, and other specific programs - are allocated to the municipality's special fund for urban renewal projects and housing. This change applies to property taxes due in fiscal years starting July 1, 2026.
This bill creates a new fund to support nuclear energy workforce training at state universities, requiring nuclear power facilities in Iowa to contribute a portion of their tax savings to it. In exchange for these contributions, the bill allows nuclear facilities to receive exemptions and refunds on sales and use taxes for equipment and services used in building or maintaining their plants. Facilities must register with the state, sign an agreement detailing their financial commitment, and submit annual reports to verify they are meeting their obligations. If a facility fails to make the required contributions, it must repay the tax exemptions and refunds it claimed for that year. The legislation also defines specific nuclear components and structures that qualify for these tax benefits and establishes reporting requirements for the state board of regents.
This bill creates a loan repayment program administered by the Iowa College Student Aid Commission to encourage attorneys to practice law in the state. Eligible participants, who must be licensed Iowa lawyers, agree to work in designated areas and provide a specific number of hours of indigent defense services in exchange for up to $10,000 per year in loan assistance for a maximum of six years. The program prioritizes attorneys working in rural counties and those who graduated from Iowa law schools, with a strict limit of 25 recipients annually. Additionally, the bill establishes a dedicated state fund for the program and ensures that the loan repayment assistance received is exempt from Iowa state income tax.
This bill prohibits the organization and hosting of warrant resolution clinics, which are defined as prearranged events designed to help people with outstanding arrest warrants resolve them without immediate arrest or custodial processing. It restricts all entities, including law enforcement agencies and nonprofits, from sponsoring or funding these events and mandates that individuals with warrants must resolve them through standard judicial procedures or by surrendering to peace officers. The legislation includes strict penalties for violations, such as misdemeanors for public officials and civil fines for private individuals, while also banning the use of public funds or facilities for these prohibited activities. Additionally, the bill prevents counties involved in such clinics from receiving court debt funds and supersedes any local rules that might allow these events.
This bill establishes a new fee structure for wire transmissions, which are defined as money transfers sent to or from locations outside the United States. Financial institutions and their authorized representatives must collect a $5 fee for transfers of $500 or less, plus an additional 2% charge on amounts exceeding $500. The collected fees are submitted quarterly to the state Department of Revenue, with 10% directed to the office to combat human trafficking and the remainder deposited into the state's general fund. The Department of Revenue, working with the Department of Public Safety, is responsible for enforcing compliance, and may recommend license suspensions or revocations for non-payment.
This bill extends Iowa's biodiesel blended fuel tax credit for retail dealers until January 1, 2033, instead of the previous 2028 expiration. It directly affects businesses selling biodiesel-blended fuel who claim this credit on their income taxes. The key provision ensures these dealers can claim the full credit for their entire tax year - even if their tax year doesn't end on December 31 - by aligning the credit calculation with the new 2033 repeal date. This change provides continued financial support for biodiesel retailers without altering the credit's structure.
This bill (SF 412) updates Iowa's rental property laws to clarify notice requirements for landlords and tenants. It adds electronic mail as a valid method for serving rental notices, but only if both parties have separately agreed in writing (via an addendum to the rental agreement) and neither has revoked consent in writing. The bill also states that rental agreement terms violating these rules are unenforceable, and landlords who knowingly use prohibited terms may face penalties including up to three months' rent and attorney fees. These changes directly affect landlords and tenants in Iowa rental agreements involving notice delivery and prohibited terms.
This bill allocates state funds for the 2026-2027 fiscal year to support various education agencies, including the Department for the Blind, the Department of Education, and the Department of Workforce Development. The legislation provides specific funding for administrative operations, teacher quality programs, early childhood services, and initiatives aimed at expanding work-based learning and career technical education. Additionally, it authorizes money for statewide student assessments and establishes a clearinghouse to promote job training opportunities for students.
This bill allocates state funding for the fiscal year 2026-2027 to the departments of Veterans Affairs and Health and Human Services, supporting programs for veterans, seniors, and individuals with disabilities. Key provisions include financial support for the Iowa Veterans Home, home ownership assistance for military members, and aging services such as elder abuse prevention and adult day care. The legislation also establishes reporting requirements for expenditures and includes funding for maternal support, mental health services, and opioid settlement initiatives.
This bill directs the Governor of Iowa to opt into a federal tax credit program that allows individuals to receive tax breaks for donating money to scholarship-granting organizations. These organizations are nonprofits that provide financial aid for elementary and secondary education expenses, such as tuition and tutoring, to students in both public and private schools. To maintain eligibility for this program starting in tax years after January 1, 2027, the state's departments of revenue and education must follow federal rules and submit required information to the U.S. Treasury.
This bill establishes a statewide electronic system for county veterans service offices to submit federal benefit claims and requires staff in these offices to obtain specific federal certifications and security clearances within twelve months of employment. It creates a new veterans services excellence fund funded by lottery proceeds and state appropriations to incentivize counties to improve veteran outreach and application efficiency, with annual allocations based on performance metrics starting in 2027. The legislation also clarifies that recognized veterans' service organizations can represent veterans in federal benefit claims and grants them power of attorney for this purpose. Additionally, it sets up quarterly reporting requirements to share performance data with county commissions and boards of supervisors.
This bill establishes a Choose Iowa school purchasing program that matches school district spending on local agricultural products with state funding, allowing schools to purchase meat, poultry, dairy, grains, eggs, honey, and produce from Iowa farms at a one-to-one reimbursement rate. It also creates a Choose Iowa food bank purchasing program that provides matching funds to Iowa food banks and emergency feeding organizations for similar local food purchases, with a cap of $50,000 per organization annually. The legislation authorizes the Department of Agriculture and Land Stewardship to administer these programs, set membership criteria for participating farms and businesses, and use up to 5% of program funds for administrative costs. Additionally, the bill allocates $1.75 million annually to support renewable fuel infrastructure for retail motor fuel sites and $150,000 for program administration.
