This bill establishes four new programs under Iowa's Economic Development Authority to support the state's game industry. It creates a tax credit program offering up to 30% of eligible development costs (with a $20 million annual cap) for companies maintaining a physical presence and $250,000 in state payroll. It also provides forgivable loans matching private investments in Iowa game studios (capped at $20 million per studio annually) and offers $150,000-$200,000 annual grants for industry professionals to relocate and work in education, consulting, or industry-building roles for two years. These programs directly affect game developers, investors, and industry professionals seeking to establish or grow Iowa-based operations.
This bill exempts ethanol-blended gasoline containing over 85% ethanol from Iowa's excise tax when purchased exclusively for use in farm machinery (like tractors) used in agricultural production. It requires farmers to provide a completed exemption certificate to fuel suppliers at the time of purchase, which suppliers must keep for three years. If the fuel is later used for non-farm purposes, the farmer must pay the excise tax directly to the state. The change shifts from a post-purchase refund system to an upfront exemption, applying specifically to agricultural equipment fuel.
HF 2376 appropriates $2 million from the general fund for the fiscal year 2026-2027 to expand Iowa's Return to Community program, which helps individuals transition from institutional care to community living. It requires the Department of Health and Human Services to report on the program's outcomes by December 31, 2027. The bill also increases reimbursement rates by 5% for adult day care services under home and community-based services waivers, while maintaining other existing reimbursement rates for medical assistance and social services. This directly affects providers of community-based care and participants in the Return to Community program.
This bill creates a sales tax exemption for clothing priced under $100 purchased on July 3-5, 2026, to commemorate the 250th anniversary of the Declaration of Independence. It also establishes a task force to organize state-wide events, decorate the Capitol complex for a holiday season display, and create an educational "250" display visible from the air. Public schools must provide Constitution-related lessons on September 17, 2026, and public broadcasting must air anniversary-focused programming in 2026-2027. The bill directly affects Iowa residents through tax relief, schools through curriculum requirements, and state agencies through event planning.
This bill creates special license plates for Iowa vehicles displaying the U.S.S. Iowa (SSN-797) emblem. Owners pay a one-time $35 fee for standard plates or $60 total ($35 base + $25 for personalization) for personalized plates (max 5 characters), plus annual fees of $10 (standard) or $5 (personalized). All fees collected are deposited into the road use tax fund and then transferred monthly to the state general fund to support veterans' suicide prevention grants through the Department of Veterans Affairs. The bill prohibits the state from restricting plate issuance based on order volume.
HF 2406 imposes a 22.5% tax on the wholesale sales price for alternative nicotine products and vapor products, in addition to existing taxes on tobacco products like cigars and snuff. It defines "nicotine" broadly to include nicotine analogs and substances mimicking nicotine, and limits packages of alternative nicotine products to 20 individually consumable units. Starting January 1, 2029, tax rates will adjust annually based on inflation, determined by statewide surveys of cigarette retail prices (excluding tax-driven increases). The bill affects distributors and retailers of these products in Iowa, with tax revenue collected by the Iowa Department of Revenue.
HF 2452 establishes a state-run data security program within Iowa's Department of Education, allowing school districts to opt in for enhanced protection of student and district data. The department must select data security vendors through a request for proposals process, and participating school districts must commit for an entire school year without mid-year withdrawal. The bill appropriates $250,000 from the state general fund for the 2026-2027 fiscal year to fund this program, with money in the dedicated fund rolling over annually instead of reverting to the general fund. This program directly affects school districts choosing to participate and aims to standardize data security practices across Iowa's educational institutions.
This bill requires counties and cities to obtain formal council or board approval via ordinance before implementing internal policies or rules, and mandates that such ordinances include a public cost analysis detailing impacts on taxpayers and businesses. It eliminates the requirement for local governments to publish public notices in newspapers, instead requiring notices to be posted online on official government websites or social media platforms. The policy applies directly to all counties, cities, and school districts in Iowa, affecting how they handle policy approvals and public notice requirements for matters like property tax hearings. Key provisions include standardized online posting timelines and accessibility of cost analyses to the public.
HF 2382 establishes a state grant program within Iowa's Department of Education to help school districts cover costs for hiring or keeping school resource officers (SROs), as defined by federal law. School districts must contribute a 1:1 match (e.g., $1 for every $1 granted) and may receive up to $12,000 per SRO per grant. The program is funded by a $480,000 appropriation for fiscal year 2026-2027, with grants awarded on a first-come, first-served basis. Funds must supplement, not replace, existing district funding for similar SRO costs.
HF 2299 requires retail fuel dealers in Iowa to timely file reports of total gasoline and diesel gallonage sold during a specific period. This reporting is directly tied to eligibility for three tax credits: E-85 gasoline promotion (section 422.11O), biodiesel blended fuel (section 422.11P), and E-15 plus gasoline promotion (section 422.11Y). Retailers who fail to file the required report by their tax year end lose access to these credits for that year and all future years until the report is submitted. The bill also imposes a $100 civil penalty per missed filing, with penalties deposited into the state general fund. The reports are used to calculate excise taxes on higher-blend fuels like E-15 and B-20 biodiesel.
