This Iowa bill updates the state corporate income tax code to allow a deduction for net controlled foreign corporation tested income, replacing a previous reference to the now-repealed global intangible low-taxed income. The change directly affects Iowa businesses with foreign income by ensuring they can still claim a tax break for this specific category of earnings despite recent federal tax law updates. By removing the outdated terminology and keeping the deduction mechanism active, the legislation maintains the state's alignment with current federal tax definitions. The law applies retroactively to tax years beginning on or after January 1, 2026.
This Iowa bill expands the state's alcoholic beverage laws by allowing cities to establish social districts where drinking alcohol is permitted on public streets and highways. It also introduces a new category for nonnative wine manufacturers, enabling out-of-state producers to sell their fermented wines in Iowa without needing to be state residents. To support these changes, the legislation requires manufacturers, distillers, and importers to obtain annual certificates of compliance and pay a $200 fee, while creating specific rules for how beer and wine can be distributed within the state.
This Iowa bill allows existing partnerships to convert into other business structures like limited liability companies, corporations, or trusts without dissolving the entity. The law establishes clear definitions for converted and converting organizations and outlines the types of documents that govern each business form. Partners must approve a conversion plan that meets specific legal requirements before the change takes effect. The bill also sets up a fee system to cover administrative costs associated with processing these conversions through the state.
This bill requires sellers or buyers to submit a signed declaration of value when transferring real property in Iowa for recording purposes. The declaration must be filed with the county recorder at the time of recording, with separate declarations needed for multi-parcel properties located in different counties. The legislation exempts certain transfers from this requirement, including corporate mergers, internal entity property transfers without cash consideration, and trust asset distributions to beneficiaries. This change expands existing exemptions to cover more specific business and estate-related property transfers.
This bill increases the annual reimbursement amount from the Second Injury Fund for workers' compensation to the state attorney general from $450,000 to $900,000. The attorney general will appoint a staff member to represent the fund in legal proceedings and matters related to workers' compensation. The commissioner of insurance must treat this reimbursement as a liability when determining how much money is available for funding. This change directly affects the financial relationship between the Second Injury Fund and the attorney general's office.
This bill requires public corporations in Iowa to send written notice of final project acceptance to contractors, sureties, and labor/material claimants within 14 days after a public improvement project is completed and accepted. It directly affects public agencies managing construction contracts, contractors, and workers or suppliers who may file claims for unpaid labor or materials. The key provision mandates this notice to help settle payment disputes, while clarifying that public corporations won't face liability for failing to send it. The bill modifies existing law to standardize this notification process after project completion.
HF 2598 requires new applicants for Iowa class A, B, or C commercial driver’s licenses to complete a 30-minute human trafficking prevention training course using state-approved materials. The training must cover recognizing, preventing, and reporting human trafficking and be offered in English. The Iowa Department of Transportation will develop and update these materials every three years, collaborating with education and trafficking specialists. The law takes effect on or after March 1, 2027, or when the new licensing system is implemented.
HF 2634 regulates preneed funeral and cemetery services in Iowa. It directly affects preneed sellers (companies selling future funeral services), their sales agents, and consumers purchasing these services. Key changes include requiring sellers to adjust refunds for inflation using the Consumer Price Index, mandating specific consumer disclosures about insurance oversight, tightening sales agent licensing rules (requiring seller designation and annual audits), and clarifying refund procedures for canceled contracts. The bill also updates trust fund management rules and enforcement mechanisms for violations. These provisions aim to improve transparency and consumer protection in preneed sales.
HF 2633 prohibits Iowa insurers from discriminating against living organ donors in life, disability, or long-term care insurance. The bill specifically bans insurers from denying coverage, limiting benefits, charging higher premiums, or canceling policies solely because someone is a living organ donor. It also prevents insurers from requiring donors to stop donating to maintain coverage. The Iowa Insurance Commissioner may create rules to enforce these protections. This directly affects individuals who have donated organs while alive and seek or maintain these insurance policies.
This bill requires Iowa's Department of Transportation to verify the citizenship or immigration status of anyone applying for or renewing a driver's license or identification card who cannot prove U.S. citizenship. The verification must be done using the federal SAVE system or any successor federal system to confirm whether the applicant is lawfully present in the United States. If an applicant cannot prove U.S. citizenship and their lawful status cannot be verified through the federal system, the department is prohibited from issuing or renewing the license or identification card. The law applies to all license applicants and renewals, regardless of their immigration status, ensuring consistent verification procedures for all individuals seeking these documents.
HF 2490 requires Iowa governmental bodies to provide public notice for meetings through three specific methods: (1) notifying news media that requested updates, (2) posting notices prominently at their office or meeting location, and (3) publishing notices on their official website. If a meeting's tentative agenda changes, the body must mark it "AMENDED," identify changes, and re-notify the public. The bill applies to all meetings - including electronic sessions - and extends to public appointment notices and whole grade sharing agreements. It aims to ensure consistent, accessible public access to meeting details without altering substantive meeting rules.
HF 2562 establishes a process for making care facility placement decisions (admission, discharge, or transfer) for Iowa adults who cannot consent to their own care and lack an available family member or legal representative. It defines "person authorized to consent" as individuals in a specific priority order (spouse, adult children, parents, siblings), who can make placement decisions and assist with insurance applications when a physician certifies the patient cannot consent and no representative can be located. The bill requires care facilities to inform these authorized individuals of their responsibilities and help find appropriate facilities, with court intervention available if needed. It directly affects vulnerable adults in care settings and the individuals stepping in to make critical healthcare placement decisions on their behalf.
