SJR 11 proposes an amendment to the Iowa Constitution that would change the requirements for passing certain state tax laws. It mandates that any bill increasing state individual or corporate income tax rates, or establishing a new state tax on income or reserves, must receive a two-thirds majority vote in both the House and Senate. This requirement does not apply to taxes imposed by local governments. The amendment also sets a one-year limit for legal challenges to the enactment of such tax bills. If passed by two consecutive General Assemblies, Iowa voters would consider this amendment in the November 2026 general election.
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 bill modifies Iowa's rural veterinarian loan repayment program to allow recipients to exclude the value of loan payments from their taxable income. It applies to veterinarians who receive financial assistance to work for four years in designated rural or shortage areas. Under the new rules, eligible individuals can subtract up to $15,000 per year, or a total of $60,000, from their state tax return, provided the amount does not exceed their outstanding loan balance. Additionally, the legislation clarifies that recipients may transfer their service obligation to a new practice within the same rural area with commission approval.
This bill establishes a regulatory and tax framework for event-driven contracts traded on digital markets within Iowa. It requires any company operating such markets in the state to obtain a permit from the Department of Revenue, with an initial fee of $20 million and annual renewal fees of $100,000. The law imposes a 20% tax on adjusted revenues from these contracts, which are defined as financial derivatives with fixed payouts based on specific outcomes like sports events, elections, or economic indicators. Money earned by traders from these contracts is treated as Iowa earned income subject to state and federal income tax withholding. All tax revenues collected under this program go to the state's general fund.
HF 2303 requires promoters of professional or amateur kickboxing matches (defined as public events with admission fees, donations, or merchandise sales) to obtain a license from Iowa's state commissioner of athletics. It mandates that promoters report ticket sales and gross receipts within 20 days after an event and pay a 5% tax on those receipts (after deducting state sales tax). The bill applies the same licensing, reporting, and tax rules to kickboxing that currently govern mixed martial arts events under existing Iowa law. This formalizes kickboxing regulation under the commissioner’s authority, aligning it with current administrative practices for similar combat sports.
This bill amends Iowa's definition of "qualified education expenses" for state tax-advantaged savings plans. It aligns Iowa's definition with specific federal Internal Revenue Code sections (529(e)(3) and 529(c)(7)), expanding covered expenses to include elementary/secondary school tuition, registered apprenticeship program costs, and principal/interest payments on qualified education loans for beneficiaries or their siblings. The change directly affects Iowa residents using the state's educational savings plan trust (Code chapter 12D) by clarifying which education costs qualify for tax benefits. The bill removes an outdated reference to a specific federal amendment while updating the definition to match current federal guidelines.
SF 628 allocates specific state transportation funds to renovate the Waterloo maintenance garage for Department of Transportation (DOT) employees. It directs money from the road use tax fund, primary road fund, and statutory allocations fund toward this facility upgrade. The bill directly affects DOT maintenance staff working at the Waterloo location by improving their workplace. Signed by the Governor in June 2025, it became law to fund this specific infrastructure project.
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.
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.
SF 297 sets new rules for contracts state agencies in Iowa must use when buying goods or services. It bans 19 specific contract terms that could unfairly burden the state, such as clauses requiring the state to cover a vendor’s legal costs, using foreign law, hiding payment terms, or forcing arbitration. The bill also requires all contracts to follow Iowa law and be litigated in Iowa courts. These rules apply to all state agency contracts signed or renewed after the bill takes effect, directly affecting how state agencies negotiate and manage vendor agreements.
