Budget & Taxes

in committee · Iowa · House Apr 13, 2026

HF 2689: A bill for an act relating to the two hundred fiftieth anniversary of the signing of the Declaration of Independence, and including effective date provisions.

HF 2689 creates a sales tax holiday for clothing under $100 sold on July 3-5, 2026, in Iowa, exempting these purchases from state sales tax (with exclusions like sportswear and protective gear). It also establishes a task force to organize commemorative activities for the 250th anniversary of the Declaration of Independence, including Capitol decorations, July 2026 events, an educational display honoring U.S. presidents, and Constitution Day school instruction on September 17, 2026. The bill affects Iowa residents purchasing qualifying clothing during the specified dates and requires public schools and state agencies to participate in anniversary programming. It does not alter tax rates permanently but provides a temporary exemption for a limited period.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates temporary sales tax exemption for clothing under $100, providing direct tax relief to consumers during a holiday period.95% confidence

Sub-Topics Procurement Sales Tax

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in committee · Iowa · Senate Feb 16, 2026

SF 2331: A bill for an act establishing a classroom supply stipend for certain public school teachers, and making appropriations.

This bill establishes a $250 annual stipend for eligible public school teachers in Iowa, starting with the 2026-2027 school year. Eligible teachers are those providing primarily in-person instruction and employed by a school district before the school year begins. The stipend must be paid automatically by school districts by September 15 each year and can only be used for classroom supplies directly supporting student learning (e.g., books, technology, materials), not personal items. Funding comes from the state general fund, and the stipend is exempt from Iowa income tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes mandatory state appropriations ($250 stipend) for public school teachers' classroom supplies, directly increasing government spending on education funding.95% confidence ✓ EducationSupports EducationProvides $250 annual stipend for teachers to purchase classroom supplies, directly supporting educator resources and student learning materials.95% confidence

Sub-Topics Income Tax State Budget School Funding

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in committee · Iowa · House Feb 6, 2026

HF 2341: A bill for an act establishing a partial exemption on property taxes for certain residential properties sold in disaster areas.

HF 2341 creates a partial property tax exemption for residential properties sold by the U.S. Department of Housing and Urban Development (HUD) in areas declared major disaster zones by the president or state disaster emergencies by the governor. It applies specifically to properties sold to owners already receiving Iowa's homestead tax credit, providing a phased tax reduction over four years: 80% exemption in the first assessment year, 60% in the second, 40% in the third, and 20% in the fourth. The exemption expires after the fourth year, meaning homeowners pay full property tax starting in the fifth year. This bill directly affects HUD-sold homeowners in disaster-affected areas who qualify for the homestead tax credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides phased property tax exemption for disaster-area homeowners receiving homestead credit, reducing tax burden on qualifying residents.95% confidence ✓ HousingSupports HousingProvides property tax relief for disaster-affected homeowners purchasing HUD properties, extending homestead credit benefits to reduce housing costs and support affordability in recovery zones.95% confidence

Sub-Topics Property Tax Tax Credits Tax Incentives Property Development Property Taxes

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in committee · Iowa · Senate Feb 18, 2026

SF 2354: A bill for an act relating to assistance animals in residential rental housing, including damage reimbursement, refundable income tax credits, and a landlord insurance risk pool, and providing penalties and effective date provisions.

SF 2354 (Iowa) establishes three options for landlords to seek reimbursement from tenants for damage caused by assistance, emotional support, service, or therapy animals in rental housing. Landlords may use the Department of Revenue’s tax setoff program, claim a refundable income tax credit, or join a state-run insurance risk pool (optional). The bill prohibits landlords from charging deposits for service animals but allows reasonable, refundable deposits for emotional support or therapy animals (used only for damage beyond normal wear and tear). It also penalizes intentional misrepresentation of an animal as an assistance or support animal with a simple misdemeanor charge. The bill takes effect July 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a refundable income tax credit for landlords, directly providing tax relief and establishing a fiscal mechanism within housing policy.90% confidence ✓ HealthcareSupports HealthcareBill removes financial barriers for service/emotional support animals, facilitating access to healthcare-related assistance in housing.80% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Iowa · Senate Feb 19, 2026

SSB 3142: A bill for an act relating to cigar bars by modifying the smokefree air Act and allowing for certain delivery sales, providing for a fee, and including effective date provisions.

This bill modifies Iowa's smokefree air law to specifically define and regulate "cigar bars" while permitting certain delivery sales of premium cigars. It creates a new permit system requiring cigar retailers to pay a $25 annual fee to sell cigars via mail, internet, or phone, with strict business requirements (e.g., 50% revenue from premium cigars, 21+ only, humidor capacity). The law defines "cigar bar" as establishments meeting specific criteria, including holding a class "C" alcohol license and clearly posting smoking policies. It directly affects cigar retailers seeking to offer delivery sales within Iowa, adding administrative requirements while maintaining smokefree air protections for other venues.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $25 annual permit fee for cigar retailers, generating state revenue through new regulatory requirement.95% confidence

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in committee · Iowa · Senate Feb 24, 2026

SF 2183: A bill for an act providing for the Iowa individual income tax checkoff for public schools and the public school checkoff fund, making appropriations, and providing for implementation of the checkoff on the return.

This bill allows Iowa taxpayers to voluntarily contribute $1 or more from their individual income tax return to a public school checkoff fund. The fund, managed by the state department of management, collects these contributions annually and distributes them to school districts starting in 2027 based on each district's budget enrollment. School districts receive these funds as general revenue (not counted toward district costs) and may use them for any school purpose. The checkoff will appear on tax forms for the 2026 tax year, with contributions becoming available for school funding beginning July 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesVoluntary tax checkoff creates new school funding stream via income tax, increasing public school revenue without mandatory tax increase.95% confidence ✓ EducationSupports EducationBill creates voluntary income tax checkoff to fund public schools, increasing available resources for districts as general revenue with no usage restrictions.95% confidence

Sub-Topics Income Tax Revenue School Funding

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died · Iowa · House Apr 29, 2026

HF 2310: A bill for an act providing a standing appropriation to the state board of regents for pediatric cancer research at the university of Iowa hospitals and clinics.

HF 2310 establishes a permanent state funding stream for pediatric cancer research at the University of Iowa Hospitals and Clinics. It appropriates $1 per Iowa resident annually (based on U.S. Census population estimates), capped at $3 million per fiscal year starting July 2026, directly from the state general fund. The funds must be used exclusively for pediatric cancer research activities - including lab work and clinical trials - at the University of Iowa, with strict prohibitions against covering administrative costs or unrelated projects. The State Board of Regents is required to submit an annual report detailing how the funds were spent to the governor and legislature by October 1. This bill directly affects the University of Iowa's cancer research programs and all Iowa residents through the per-resident funding mechanism.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $3M/year from state general fund for pediatric cancer research, increasing public health funding through dedicated budget allocation.90% confidence ✓ HealthcareSupports HealthcareFunds pediatric cancer research at University of Iowa Hospitals through permanent state appropriations, advancing healthcare innovation and patient care via dedicated funding.95% confidence

Sub-Topics Appropriations State Budget Children's Health

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in committee · Iowa · House Feb 23, 2026

HSB 727: A bill for an act relating to investment requirements for data center businesses that claim certain sales tax exemptions and sales and use tax refunds.

This bill requires data center businesses in Iowa that claim sales tax exemptions or refunds to invest 5% of the claimed amount annually into qualifying businesses or innovation funds. Specifically, they must make this investment by year-end based on the prior year's exemption/refund value. If they fail, the state cancels their tax exemption eligibility and requires repayment of the full claimed amount as a tax payment. The bill also updates annual reporting requirements for data centers to include details about exempt property purchases and tax refunds starting in 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole for data centers by requiring 5% investment of claimed exemptions, strengthening fiscal accountability and preventing revenue loss.95% confidence ✓ TechnologySupports TechnologyRequires data centers to invest 5% of tax exemptions into innovation funds, promoting tech development and investment.75% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Iowa · House Feb 24, 2026

HSB 735: A bill for an act relating to education, including by modifying provisions related to charter schools, the Iowa public employees’ retirement system, financing programs for charter schools and nonpublic schools administered by the Iowa finance authority, the statewide voluntary preschool program for four-year-old children, education savings accounts, the school start date, independent accrediting agencies, teacher training and licensure, and making appropriations, and including applicability and retroactive applicability provisions.

This bill modifies multiple aspects of Iowa's education system. It changes how charter schools receive funding by adding specific supplements to per-pupil allocations, requires charter school employees to join the state retirement system, and allows students in charter or nonpublic schools to participate in public school sports under defined conditions. The bill also designates charter schools as local education agencies for federal funding purposes and creates bond authority for charter and accredited nonpublic school facility projects. These changes apply to school budget years starting July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly modifies school finance through per-pupil supplements, creates bond authority, and makes appropriations for education programs, directly advancing state budget allocation for education.95% confidence ✓ EducationSupports EducationAdds funding supplements for charter schools, requires retirement system inclusion for employees, expands student access to public school sports, and designates charter schools as LEAs for federal funding.90% confidence

Sub-Topics Pensions Early Childhood School Choice School Funding

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in committee · Iowa · House Feb 24, 2026

HF 2723: A bill for an act relating to the use of specie as legal tender.

HF 2723 designates physical gold and silver bullion (meeting purity standards) as legal tender in Iowa, meaning residents can use it for transactions but businesses are not required to accept it. The bill establishes secure storage facilities ("bullion depositories") for gold/silver, requires electronic payment systems for transactions using this "specie," and mandates the state treasurer to approve these depositories and payment systems. Key provisions include tax exemptions for gold/silver exchanges, protections preventing state seizure of bullion deposits (which remain solely owned by account holders), and prohibitions against using the system for social credit scoring or surveillance. The treasurer must report annually on depository operations, payment system usage, and the economic impact of this change, with implementation required by July 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly includes tax exemptions for gold/silver transactions, directly altering tax policy per summary.90% confidence

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