This Iowa bill extends the expiration date for the biodiesel blended fuel tax credit from January 1, 2028, to January 1, 2033. The change directly affects retail dealers who sell biodiesel fuel blends, allowing them to continue claiming a state income tax credit for promoting these fuels. By updating the relevant tax code sections, the legislation ensures that dealers whose tax years do not align with the original repeal date can still claim the credit for a full calendar year. The bill also clarifies how the credit amount should be calculated for dealers claiming it in the year following the extension period.
This Iowa bill modifies the state tax refund program specifically for biodiesel producers. The legislation increases the refund rate from four cents to five cents per gallon of biodiesel produced within the state. It also extends the expiration date for this tax benefit from January 1, 2028, to January 1, 2031. These adjustments apply to the total number of gallons produced by eligible producers during each quarter of a calendar year.
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.
This bill allows certain Iowa school districts to temporarily exceed their usual cash reserve tax limits for the 2026-2027 school year if a single property tax correction caused their taxable value to drop by at least $100 million. To do this, the districts must offset the extra money raised for reserves by reducing other local property taxes, such as the management levy, ensuring the total tax amount remains within legal limits. The process requires the district to notify the Department of Management, which will then adjust the official tax rates to reflect these changes. This measure is designed to help districts maintain financial stability after a significant administrative error in property valuation.
This bill authorizes the Iowa Racing and Gaming Commission to license entities to offer advance deposit wagering, a system where users fund an account to place bets on horse races. It specifically requires that any electronic or phone-based bets placed within five miles of a licensed racetrack must have an agreement with that track's operator. Additionally, the law designates fifty percent of the net revenue from these wagers to horse purses and the remaining fifty percent to the Polk County racetrack licensee. The legislation applies to operators and the specific horse racing facility in Polk County that meets existing compliance standards.
This bill expands an existing Iowa state tax credit to include volunteer ambulance drivers, who were previously excluded from the benefit available to certified first responders. By amending the definition of "emergency medical services personnel," the legislation allows these volunteer drivers to claim a $250 tax credit for their services. The change applies retroactively to tax years beginning on or after January 1, 2026, ensuring that eligible individuals can claim the credit for past years.
This bill establishes ongoing state funding for pediatric cancer research at the University of Iowa Hospitals and Clinics. Beginning in fiscal year 2026, the state will allocate one dollar per resident annually to the State Board of Regents, with a maximum cap of three million dollars per year. The funds are restricted specifically to laboratory research and clinical trials, prohibiting their use for administrative overhead or unrelated activities. Additionally, the State Board of Regents must submit an annual report to the governor and the General Assembly detailing how the money was spent.
This bill establishes the Iowa Rural Health Transformation Fund within the Department of Health and Human Services to manage federal funding received from the federal Rural Health Transformation Program. The fund will be used exclusively for purposes authorized by the Centers for Medicare and Medicaid Services, with interest and earnings remaining in the fund rather than reverting to the general state budget. The Department of Health and Human Services must report quarterly spending details to the General Assembly, including specific city locations where funds are used, and share all federal program reports with the legislature. The fund and its associated provisions will automatically expire on October 1, 2032.
This bill creates a new Scenic Byways Enhancement Fund in Iowa to support the maintenance and improvement of scenic roads across the state. The fund will be financed through voluntary one-dollar contributions collected from vehicle registration applicants and existing state transfers, with all collected money going to the state treasury except for a small portion counties may keep. The state department of transportation will manage the fund to cover costs for litter prevention, upkeep, and development of scenic routes. The legislation takes effect on January 1, 2027, and requires the department to establish rules for administering the program.
HF 2492 adds career and technical education (CTE) instructors to the list of positions eligible for shared operational functions that qualify for extra school district funding. School districts sharing CTE instructors (defined as licensed teachers with specific endorsements in grades 5-12) with other districts or political subdivisions for at least 20% of the school year will receive a supplementary funding boost of three pupils per shared function. This change expands existing funding rules, which previously covered roles like counselors and special education directors, to specifically include CTE instructors. The bill aims to redirect resources toward student programming by incentivizing shared staffing arrangements.
