HF 992 increases the fee for duplicate or proof of interstate fuel tax permits from 50 cents to $1.00 per document. This affects commercial vehicles operating across state lines that use fuel purchased outside Iowa, requiring them to carry proof of tax payment for Iowa fuel taxes. The bill modifies existing law that mandates these vehicles to possess such proof while operating in Iowa. The change directly impacts businesses and drivers managing interstate fuel use compliance, without altering the underlying tax requirements or penalties for non-compliance.
SF 660 establishes a regulatory framework for legal sports wagering within the state and allocates state funds to support tourism initiatives. It directly affects licensed sports betting operators, state tourism agencies, and businesses in the hospitality sector. Key provisions include creating licensing requirements for sports wagering entities, setting tax rates on bets, and directing new revenue toward tourism marketing and infrastructure projects. The bill was signed into law by the Governor on June 11, 2025, following unanimous passage in the Senate.
HF 1039 allocates funding from Iowa's Rebuild Infrastructure Fund and Technology Reinvestment Fund to cover county costs for furnishing district courthouses. It directly affects county governments by requiring them to use these specific state funds for purchasing or maintaining court furniture and equipment. The bill provides a clear funding mechanism and includes effective date provisions, ensuring counties can access these resources without additional local spending. As a funding bill, it does not create new policies but directs existing state funds toward a specific local government need.
SF 644 is a funding bill that allocates state money to key parts of the justice system. It directly provides resources for legal representation for people who cannot afford an attorney (indigent defense), funds for rebuilding or improving correctional facilities (corrections capital reinvestment), and manages federal funds received by the corrections system (corrections federal receipts fund). The bill specifies how these funds are to be used and when the funding takes effect. It was signed into law by the Governor on June 11, 2025.
HF 980 changes Iowa's unemployment insurance tax system for employers. It reduces the percentage used to calculate taxable wages from 66.66% to 33.33% of the statewide average weekly wage (previously used for maximum benefit calculations), and adjusts the contribution rate tables to lower tax rates for most employers. The bill also requires employers to use any tax savings from these changes to pay employee salaries/benefits or cover seasonal unemployment, rather than keeping the savings. This directly affects all Iowa employers paying unemployment insurance taxes, particularly those with out-of-state workers, by lowering their tax burden under the new structure.
HF 1008 creates a legal framework for Iowa municipalities to establish "land redevelopment trusts" aimed at addressing blighted, abandoned, or dilapidated properties. These trusts, created by city ordinance or county resolution, can acquire, rehabilitate, and manage such properties to revitalize neighborhoods and boost tax revenue. The bill defines key terms like "blighted" (unsafe, deteriorated properties) and outlines that trusts must be governed by local boards composed of officials or employees, serving without pay. This enables communities to proactively restore non-productive properties into productive uses, such as affordable housing or commercial spaces, without mandating specific actions.
This bill enacts changes across several areas overseen by the Iowa Department of Health and Human Services. It introduces definitions for "behavioral health districts" and "disability access points" and establishes new restrictions on who can serve as an advocate for involuntarily hospitalized patients, excluding those affiliated with administrative services organizations (ASOs) or care providers. The bill also updates child foster care laws to formally include "approved kinship caregivers" alongside licensed foster parents, granting them decision-making authority under the "reasonable and prudent parent standard" and ensuring their participation in care planning. These provisions directly affect individuals receiving mental health and disability services, children in foster care, and the various organizations involved in providing these services.
HF 1033 designates rural water districts, organized under specific state chapters, as exempt entities for sales and use tax purposes. This change allows these districts to apply for refunds on sales and use tax paid for building materials, supplies, equipment, and services from contractors under written agreements. The bill specifically makes construction services provided to these districts exempt from sales tax, which differs from existing law. It also removes a current, more limited sales tax exemption for building materials to prevent duplicate provisions.
HF 1034 creates a new individual income tax credit in Iowa for taxpayers who purchase firearm safety devices. The credit is equal to the sales price of the device, up to a maximum of $500. Eligible devices include those designed to prevent a firearm from being operated without deactivation, or a new, personal-use "qualified gun safe" made of steel or similar strong material. Any unused credit can be carried over to the following tax year, and the bill applies retroactively to purchases made on or after January 1, 2025.
HF 1026 updates the adoption tax credit available against individual income tax for taxpayers in Iowa. The bill increases the maximum credit for qualified adoption expenses from $5,000 to $20,000 per adoption. It also specifies that any credit amount exceeding a taxpayer's liability is refundable. This act takes effect upon enactment and applies retroactively to adoptions finalized on or after January 1, 2024, for tax years beginning on or after that date.
