HF 2323 creates two new Iowa tax credits for donations to specific community organizations. The "maternity group home tax credit" allows taxpayers to claim a 100% credit against state taxes for donations to qualifying maternity group homes (defined in existing law), capped at $3.5 million annually statewide and $500,000 per organization. The "strong families tax credit" provides a 100% credit for donations to 501(c)(3) organizations offering comprehensive case management for at-risk families or fatherhood parenting services, with eligibility requiring the organization to not receive over 50% of revenue from government sources and not provide abortion counseling. Both credits are non-refundable but can be carried forward for up to five years if they exceed tax liability.
HF 2394 creates a state-funded matching program for private donations to Iowa's nonprofit food banks. It appropriates $1 million annually (starting July 1, 2026) from the general fund to match the total private donations reported by qualifying food banks for tax purposes in the prior fiscal year. The Department of Health and Human Services manages the fund and distributes these matching dollars annually to nonprofit food banks that meet federal tax-exempt criteria (501(c)(3)). Unspent funds carry over to the next fiscal year, and any interest earned stays in the fund.
This bill creates a grant program for public buildings over 20,000 square feet (including schools, hospitals, public housing, and government facilities) to cover 100% of costs for mechanical insulation upgrades. Applicants receive a free energy audit from a certified contractor to identify missing or damaged insulation, then get grants covering all qualified materials and labor for installing insulation on pipes, HVAC systems, and equipment. The program requires specific state funding to operate and is administered by Iowa's Economic Development Authority. Grants are limited to projects that improve energy efficiency through proper mechanical insulation.
HF 2663 appropriates $2 million to fund a University of Iowa study on the underlying causes of cancer rates in Iowa, and $3 million to the Department of Health and Human Services to award grants supporting clinical cancer research and improving access to cancer research trials for Iowa residents. The funds would cover research costs at the university and allow the health department to provide grants to public or private organizations running cancer research programs. This is a funding measure for research infrastructure, not a direct healthcare service or treatment program.
This bill increases Iowa's appropriation for nonpublic school pupil transportation claims by $186,883.55, raising the total funding limit to $9,183,974.55 for fiscal year 2025-2026. It directly affects nonpublic schools and transportation providers by ensuring delayed claims due to administrative errors can now be paid using the additional funds. If total approved claims exceed the appropriation, the Department of Education must prorate payments proportionally. The bill takes immediate effect upon enactment.
SF 2344 creates a $3 million Parkinson’s disease prevention, research, and care fund in Iowa’s state treasury, managed by the Department of Health and Human Services. The fund allocates $1 million each for research grants (prioritizing cure development), caregiver support programs (including respite care and mental health resources), and developing a statewide plan addressing Parkinson’s disease. It requires an advisory council with diverse stakeholders (researchers, patient advocates, caregivers, medical professionals) and annual reports from grantees and the department. The bill mandates a comprehensive state plan covering prevention, diagnosis, care coordination, workforce development, and research priorities, with updates every five years. This legislation directly supports Iowans living with Parkinson’s disease, their caregivers, and research institutions conducting Parkinson’s-related work.
SSB 3100 establishes a 1.75% state percent of growth for school funding starting in the 2026 budget year (July 1, 2026), with a separate 1.75% categorical growth rate for specialized programs like transportation equity aid. It modifies how school districts calculate property tax replacement payments by basing them on weighted student enrollment and a formula comparing current and 2021 per-pupil costs, plus a fixed $153 base amount. This directly affects all Iowa public school districts receiving state funding, as it determines their annual property tax replacement payments. The bill sets the framework for future funding adjustments, requiring annual legislative action to set new growth rates after 2026.
This bill requires Iowa's auditor of state to annually create and update a list of practical, innovative best practices for efficiently using public funds - without needing new laws. The auditor must share these recommendations with all public entities (like cities, schools, and counties) and ask them to report which practices they're implementing. The auditor then compiles an annual report analyzing all responses to track progress on fund efficiency across state entities. It focuses on reporting and transparency, not on changing spending rules or creating new obligations.
This bill establishes new formulas for calculating state funding increases for schools starting in 2026, directly affecting all public school districts. It modifies how property tax replacement payments are handled, changes transportation equity aid funding rules, and sets new methods for adjusting school district budgets based on enrollment changes. The bill also creates a salary supplement for education support personnel and includes funding appropriations to implement these changes. All provisions take effect for the 2026 budget year.
SF 2373 modifies Iowa's MEGA economic development program to allow NFL franchises building a professional sports stadium in the state to qualify for incentives. The bill defines "sports stadium" as a facility hosting NFL games and adds stadium construction projects to the program's eligible business types, expanding beyond its current focus on advanced manufacturing, biosciences, or R&D. Eligible NFL franchises would receive tax incentives like sales tax refunds and investment credits, subject to the program's existing limits of two projects or a 2027 end date. The bill does not change the requirement that businesses must primarily engage in qualifying sectors, though stadium projects are now explicitly included.