SF 2285 creates a tax credit for Iowa disabled veterans with a 100% service-connected disability rating (verified by the U.S. Department of Veterans Affairs). It allows these veterans to claim a credit against their individual income tax equal to their annual car registration fee (capped at $100), which is refundable if it exceeds their tax liability. Veterans can choose to receive the refund directly or apply the excess to their next year’s tax bill. The credit applies retroactively to tax years beginning January 1, 2026, and is administered by the Iowa Department of Revenue. This bill directly affects eligible disabled veterans who pay car registration fees under Iowa law.
This bill increases the annual cap on periodic examination fees collected by Iowa's auditor of state from $375,000 to $600,000. Cities not required to have an audit or fiscal examination will pay fees based on their budgeted spending (a sliding scale), with the new cap allowing higher total revenue. If fees exceed $600,000 in a fiscal year, the auditor must use the excess to provide or contract for municipal financial management training for city officials. The bill affects cities meeting the specified fee-exempt criteria and applies to fees collected starting July 1, 2026.
This bill requires anglers with a standard fishing license to pay an additional fee to fish for or keep muskellunge (a type of large predatory fish). The fee revenue must be used exclusively by Iowa's Natural Resource Commission to fund muskellunge conservation and management programs. An exception allows people to fish for muskellunge without paying the fee during community events where the commission grants a permit for stocking muskellunge in non-designated waters. The bill does not affect regular fishing license holders or other fish species.
House File 1010 establishes an annual authorization fee for certain postsecondary educational institutions in Iowa. This bill requires the college student aid commission to collect a nonrefundable fee from entities that are authorized by the commission but do not currently pay a registration fee. These include institutions exempt from certain registration requirements or those offering educational courses, excluding some driver education providers. The annual fee is $2,000 for entities with a primary location in Iowa and $3,500 for those located outside of Iowa. The commission may increase these fees by up to three percent annually, commencing with the fiscal year beginning July 1, 2025.
SF 504 amends Iowa's unemployment insurance tax rules for employers. It modifies the definition of "taxable wages" by removing wages paid to employees from other states that have reciprocal agreements with Iowa. The bill also adds a 10% surcharge on employers with three-year average benefit ratios of 1.25 or higher, and requires employers to use any tax savings from the bill for employee wages or seasonal unemployment alternatives. These changes adjust how employer contribution rates are calculated based on benefit ratio rankings and fund reserve levels.
This bill raises the fee for duplicate or evidence of interstate fuel use tax permits from 50 cents to $1.00. It directly affects commercial vehicles operating in Iowa that use fuel purchased in other states, requiring them to carry permit evidence. The key change modifies the fee structure under existing fuel tax law (Code 452A.53), increasing the cost for obtaining duplicates without altering permit requirements. The bill does not change fuel tax obligations or penalties for non-compliance.
This bill (1333DP) increases the annual cap on periodic examination fees for Iowa cities from $375,000 to $600,000. Cities not required to undergo regular audits or fiscal examinations pay fees based on their budget size, with total fees capped at $600,000 per fiscal year. If fees exceed $600,000, the excess funds must be used to provide financial management training for city officials. The law applies to fees collected starting July 1, 2025.
This bill caps annual vehicle registration fees at $100 for special fire fighter plates owned by eligible volunteer firefighters. It applies to only one vehicle per household. To qualify, a volunteer firefighter must have served at least five years, earn under $5,000 yearly from firefighting, actively participate in required meetings/trainings, and meet any additional requirements set by their fire department. The fee limit overrides standard registration rates for qualifying vehicles.
This bill prohibits cities and counties in Iowa from imposing or collecting franchise fees on businesses providing essential services (like utilities) starting July 1, 2025. It directly affects all cities and counties that previously collected such fees, which were typically based on a percentage of a business's gross sales. Key provisions eliminate the ability to charge these fees entirely after the effective date, while existing franchise agreements remain valid under current terms. The law specifically bans new franchise fees from being assessed or collected by any city or county on or after July 1, 2025.
SSB 1157 regulates gambling and sports wagering in Iowa, directly affecting licensees like racetracks, excursion gambling boats, and gambling structures. It establishes new tax rates (5% on first $1 million, 10% on next $2 million of gambling revenue, with higher rates for specific venues) and requires a $8 million annual transfer from sports wagering revenue to the public safety equipment fund starting July 2026. The bill also creates a gaming enforcement revolving fund to cover costs for investigating gambling operations and modifies license fee calculations based on operational expenses. Additionally, it establishes the Iowa Major Events and Tourism Program and fund to support tourism infrastructure using gambling tax revenue. The bill takes effect January 1, 2026.
