SF 2069 imposes a tax on pipeline companies transporting liquefied carbon dioxide (CO2) through or within Iowa. It charges $2.50 per metric ton for general transport and $1.00 per metric ton when CO2 is used for enhanced oil recovery (an oil extraction technique). Pipeline companies must file annual returns by March 31 detailing transported volumes and EOR usage, with revenues deposited into the taxpayer relief fund. The bill includes penalties for late filings or inaccurate returns, administered by the Iowa Department of Revenue.
SF 2124 expands Iowa's disabled veteran homestead tax credit to include more veterans with lower disability ratings, phased in over time. It allows eligible veterans (with permanent service-connected disability ratings of 70%+ starting July 2027, 40%+ starting July 2028, and 10%+ starting July 2029) to claim a credit equal to the greater of the standard homestead credit or a percentage of their property tax matching their disability rating. The credit applies to property taxes due for fiscal years beginning July 1, 2027, and retroactively covers claims filed since January 1, 2026. This bill directly affects disabled veterans and National Guard members meeting specific service and disability criteria who previously did not qualify under the existing 100% disability threshold.
This bill amends Iowa's definition of "qualified education expenses" for state educational savings plans. It aligns the definition with specific sections of the federal Internal Revenue Code, explicitly including elementary and secondary school tuition, apprenticeship program costs (registered with the U.S. Labor Department), and qualified education loan payments. The change directly affects Iowa residents using the state's educational savings plans (like 529 plans) by expanding eligible expenses to cover more education-related costs under federal tax rules. The bill removes an outdated reference to a specific IRS amendment while ensuring state plan rules match current federal definitions.
HF 2071 increases Iowa's tax refund for biodiesel producers from 4 cents to 5 cents per gallon. The refund amount is calculated by multiplying this new rate by the total gallons of biodiesel produced quarterly within the state. The bill also extends the program's expiration date from January 1, 2028, to January 1, 2031. This directly affects Iowa-based biodiesel producers by increasing their quarterly tax refund.
This bill establishes a dedicated "technology reinvestment fund" to finance state IT projects that modernize infrastructure and improve public services. It allocates $17.5 million annually starting in 2026-27 from the general fund, plus $18.27 million for 2025-26 from the Rebuild Iowa fund, specifically for hardware, software, and power systems. Projects must align with state priorities, demonstrate ROI, prioritize rural access, and include sustainability plans, with the Department of Management prioritizing them for the governor’s budget recommendations. The bill also requires annual project status reports to the legislature and includes provisions for background checks on IT staff and restrictions on problematic contract terms.
HF 2057 establishes a permanent annual funding stream for pediatric cancer research at the University of Iowa hospitals and clinics. It appropriates $1 per Iowa resident (based on U.S. Census population estimates), capped at $3 million yearly, from the state general fund. The funds must be used exclusively for pediatric cancer research - including lab work and clinical trials - prohibiting administrative costs or unrelated activities. The state board of regents must submit an annual report detailing how the funds were spent to the governor and legislature. This bill directly affects Iowa residents (through funding) and the University of Iowa's pediatric cancer research programs.
SSB 3002 creates a new license allowing businesses to conduct pari-mutuel betting on simulcast (televised) dog and horse races without requiring live races at the facility. To qualify, an entity must have an agreement with the Iowa horsemen’s association for source market fees and operate through an existing gambling facility licensed under Iowa law. The license requires an annual fee, an annual audit, and subjects wagering over $25 million per year to a 2% tax, with revenue split between the horse racing fund and the commission. The bill takes effect on July 1, 2027.
HF 2168 would impose a 50% tax on money transfers (remittance transfers) made within Iowa using cash, money orders, or similar physical payment methods. This tax applies only to transfers initiated with physical instruments, not those funded from bank accounts. The remittance provider collects the tax from the sender and remits it monthly to Iowa's Department of Revenue. All tax revenue will go to Iowa's general fund, effective July 1, 2026.
HF 2167 establishes a state program to help landowners create buffer strips - permanent vegetation along rivers, streams, and other waterways - to reduce soil erosion, manage nutrients, and improve water quality. Landowners who enroll in the program will work with the state's soil conservation division to establish and maintain these buffer strips, sharing costs and potentially receiving compensation for income lost during their first year of enrollment. The program is funded by a $5 million annual appropriation from the state general fund, starting in the 2026-2027 fiscal year, managed through a dedicated fund under the division's control.
This bill expands DNA collection requirements in Iowa to include anyone arrested for a felony or aggravated misdemeanor, not just those convicted. It requires these individuals to submit DNA samples for profiling, with exceptions if a sample was previously taken and remains in the database. The bill also clarifies that people can request DNA record expungement if charges were dismissed, acquitted, or not filed within one year of arrest. Additionally, it establishes a $600,000 annual standing appropriation starting in 2026 to fund the investigation and prosecution of cold cases through the Department of Justice.
