Budget & Taxes

This bill establishes fixed annual salaries for Iowa state elected officials, including members of the General Assembly and key executive officers, effective January 2027. It sets specific pay amounts for regular assembly members and leadership roles through 2032, with a provision to revert to previous salary levels starting in 2033. The legislation also defines expense allowances, travel reimbursement rules, and per diem rates for legislative sessions, while explicitly repealing these new salary provisions after December 31, 2032.

This comprehensive education bill modifies various aspects of Iowa's public school system, with a primary focus on charter schools, funding, and student services. It establishes the state board of education and the University of Northern Iowa as the sole entities authorized to approve new charter schools, while also defining how these schools can be created within or outside existing public school districts. The legislation mandates that all schools provide specific information regarding immunization exemptions to parents and requires the development of state-wide resources to support mathematics proficiency and civics education. Additionally, the bill includes provisions for teacher licensure, education savings accounts, and funding allocations, aiming to standardize oversight and operational requirements across different types of educational institutions.

HF 2782 is a budget bill that allocates state funds to the departments of Veterans Affairs and Health and Human Services for the 2026-2027 fiscal year. The legislation provides specific funding for veterans' services, including the Iowa Veterans Home and a home ownership assistance program for military members. It also directs money toward aging and disability support, behavioral health treatment, and maternal care initiatives, while establishing reporting requirements for financial expenditures. Additionally, the bill includes provisions for graduate medical education and updates to various health-related programs.

This bill modifies Iowa's urban renewal law to change how property tax revenue is shared for emergency medical services. Specifically, it prevents taxes collected for emergency medical services from being used to pay off municipal loans or fund urban renewal projects. Instead, these taxes must be collected from all property within the taxing district without being diverted to a special fund for city debt or low-income housing assistance. The changes apply to property taxes due in fiscal years starting on or after July 1, 2026, and take effect immediately upon signing.

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 bill creates a new state fund to provide financial assistance for building highway overpasses and underpasses across railway tracks. The Department of Transportation will manage the fund and distribute grants to cities and counties to help cover construction costs. Unlike current rules that only apply to cities, this measure extends similar support to counties, ensuring both local governments can address safety and convenience issues related to railway crossings. The bill also specifies that any interest earned on the fund will remain within it and that the money will not automatically revert to the general treasury at the end of each fiscal year.

HSB 782 allocates state funds from the Rebuild Iowa Infrastructure Fund, Technology Reinvestment Fund, and Renewable Fuel Infrastructure Fund to various agencies for specific projects in fiscal years 2026-2027. The bill directs money to the Department of Agriculture and Land Stewardship for water quality demonstration projects on agricultural land, requiring a cost-share arrangement where the state covers up to 50% of practice costs. Additional appropriations support facility repairs for the Department for the Blind, air conditioning installation at correctional facilities, and grants to nonprofit organizations for infrastructure maintenance in smaller cities. The legislation also provides funding for updating agricultural fertilizer management models and deposits money into tourism and community attraction funds.

Senate File 2484 allocates state funds from three specific infrastructure and technology funds to various departments and programs for the 2026-2027 fiscal year. The bill directs money to the Department of Administrative Services for repairs at the Iowa Veterans Home, the Department of Agriculture and Land Stewardship for water quality initiatives on agricultural land, and the Department of Health and Human Services for IT system upgrades. Additionally, the legislation clarifies eligibility rules for regional sports authority districts and allows entities to receive financial assistance from both the Iowa Major Events and Tourism Fund and the Sports Tourism Infrastructure Program.

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.

SF 2483 is an appropriations bill that allocates state funds to the Iowa Department of Veterans Affairs and the Department of Health and Human Services for the 2026-2027 fiscal year. The legislation provides specific funding for veterans' services, including administration and home ownership assistance, as well as programs for aging, disability, behavioral health, and public health. It also includes money for child welfare initiatives, family support programs, and mental health treatment, while repealing certain expenditure projections for child care and adoption subsidies. The bill establishes reporting requirements for the Iowa Veterans Home and directs portions of the funding toward federal matching programs and specific community capacity building efforts.