Budget & Taxes

died · Iowa · House Feb 24, 2025

HF 10: A bill for an act relating to the attachment of the territory of a school district that is subject to an approved dissolution proposal, and including applicability provisions.

HF 10 modifies the effective date for attaching territory when a school district dissolves. It changes the rule so territory attachment takes effect July 1 of the year immediately following approval (instead of the next July 1). The bill also adds that small districts (under 600 students) may qualify for a reduced property tax levy if approved by the education director, with the director notifying the department of management. This applies to dissolution proposals approved by voters on or after the bill's effective date.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enables small school districts to qualify for reduced property tax levies, providing direct tax relief as a fiscal management measure.90% confidence

Sub-Topics Property Tax

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in committee · Iowa · Senate Feb 3, 2025

SSB 1045: A bill for an act relating to the fee for duplicates or other evidence of interstate fuel use tax permits or licenses.

This bill increases the fee for duplicate or evidence of interstate fuel use tax permits from 50 cents to $1. It directly affects commercial vehicles operating across state lines that use fuel purchased in another state but operate in Iowa, requiring them to carry this permit evidence. The key provision amends Iowa law to set the new fee amount for these duplicates or evidence, which must be carried in or on the vehicle. This change applies to vehicles using motor fuel, special fuel, or electric fuel acquired out-of-state while operating in Iowa. The bill does not alter the underlying requirement to pay Iowa fuel taxes on fuel consumed within the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases fee for interstate fuel permit duplicates from 50¢ to $1, generating additional state revenue through a tax-related fee adjustment.90% confidence

Sub-Topics Sales Tax

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in committee · Iowa · Senate May 6, 2025

SSB 1238: A bill for an act relating to and making appropriations from the rebuild Iowa infrastructure fund and technology reinvestment fund, providing for related matters including county payment for district court furnishings, establishing the Iowa major events and tourism program and fund, and eliminating the sports tourism marketing program and fund, and including effective date provisions.

This bill allocates funds from the Rebuild Iowa Infrastructure Fund and the Technology Reinvestment Fund to various state entities for the fiscal year 2025-2026 and beyond. It directs appropriations for projects such as state building maintenance and demolition, water quality initiatives, renewable fuel infrastructure, and community attraction and tourism programs. The bill also establishes the Iowa Major Events and Tourism Program and Fund, while eliminating the Sports Tourism Marketing Program and Fund. Additionally, it includes provisions for county payments related to district court furnishings.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates funds from existing state funds for infrastructure, water quality, and tourism programs, advancing public service funding without tax changes.90% confidence ✓ EnergySupports EnergyBill allocates funds for renewable fuel infrastructure via Technology Reinvestment Fund, directly advancing renewable energy development.90% confidence ✓ EnvironmentSupports EnvironmentAllocates funds for water quality initiatives and renewable fuel infrastructure, directly advancing environmental protection and clean energy projects.90% confidence

Sub-Topics Water Quality

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in committee · Iowa · Senate Mar 3, 2025

SF 59: A bill for an act relating to the farm tenancy net income exclusion available against the individual income tax, and including effective date and retroactive applicability provisions.

SF 59 expands Iowa's farm tenancy net income exclusion for individual income tax by allowing income earned through certain business entities (like partnerships, S corporations, trusts, or disregarded entities) to qualify for the exclusion, just as if received directly by the farmer. This change directly affects farmers who operate through these business structures, enabling them to exclude farm tenancy income from their taxable income under the same conditions as direct recipients. The bill clarifies that income accruing to a grantor trust or disregarded entity is deemed distributed to its sole owner if they have the right to withdraw it. It takes effect immediately upon enactment and applies retroactively to tax years beginning January 1, 2024.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands farm income tax exclusion for pass-through entities, reducing taxable income for qualifying farmers per bill's explicit tax relief intent.90% confidence

Sub-Topics Income Tax

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died · Iowa · House May 2, 2026

HF 729: A bill for an act relating to a railway tracks overpass and underpass fund, and making appropriations.

HF 729 creates a dedicated state fund managed by Iowa's Department of Transportation (DOT) to provide grants for constructing highway overpasses and underpasses over railway tracks. This fund directly assists cities and counties by covering construction costs, addressing a gap where counties lack similar support for secondary roads compared to cities under current law. The bill specifies that moneys in the fund - funded through state appropriations - will be distributed as grants, with interest credited to the fund and no annual budget reversion. It aims to streamline safety improvements by removing the need for local governments to cover full construction expenses upfront. The bill focuses on concrete policy changes to support infrastructure projects at rail crossings.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates dedicated state fund via appropriations for infrastructure grants, directly advancing budget allocation for transportation projects.95% confidence ✓ TransportationSupports TransportationCreates dedicated state fund for highway overpass/underpass grants, directly funding transportation infrastructure projects to address county funding gaps in secondary roads.95% confidence

Sub-Topics Bridges Rail Transportation Funding

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in committee · Iowa · House May 12, 2025

HSB 342: A bill for an act relating to and making appropriations to the department of veterans affairs and the department of health and human services, and related provisions and appropriations, including aging and disability services; behavioral health, public health, community access and eligibility; the medical assistance program, state supplementary assistance, Hawki, and other health-related programs; reimbursement rates; family well-being and protection; state-operated specialty care, administration and compliance; transfers, cash flows, and nonreversions; prior appropriations; the beer and liquor control fund, and the behavioral health fund; report on nonreversion of moneys; emergency rules; autism spectrum disorder; involuntary commitment hearing testimony; discharge of involuntarily committed persons; medical residency and fellowships; maintenance and costs of juvenile homes; and a hospital directed payment program; and including effective date and retroactive applicability provisions.

HSB 342 is a legislative bill that makes appropriations for the fiscal years 2025-2026 to the Department of Veterans Affairs and the Department of Health and Human Services. It allocates funds to support veterans' programs, including the Iowa Veterans Home and a new grant program for veterans service organizations to assist with claims. The bill also provides funding for a wide range of health and human services, such as aging and disability services, behavioral health programs, and the medical assistance program, affecting citizens across the state. Key provisions include establishing a dementia services coordinator position and a hospital directed payment program.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates fiscal year 2025-2026 appropriations for veterans' programs, health services, and human services through direct funding, advancing public spending priorities.95% confidence ✓ HealthcareSupports HealthcareAllocates appropriations for veterans' programs, behavioral health, medical assistance, and aging services under HHS, directly advancing healthcare funding and access.95% confidence ✓ VeteransSupports VeteransAllocates funds for Iowa Veterans Home and new grants for veterans service organizations to assist with claims, directly funding veterans' programs.95% confidence

Sub-Topics Hospitals

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in committee · Iowa · Senate Apr 14, 2025

SF 465: A bill for an act relating to matters under the purview of the economic development authority and the Iowa finance authority including the strategic infrastructure program, brownfield, grayfield, and redevelopment tax credits, community attraction and tourism, vision Iowa, sports tourism marketing, the historic preservation tax credit, homelessness, the title guaranty board, and arts and culture, and including applicability and retroactive applicability provisions.

This bill amends multiple economic development programs in Iowa, including tax credits for brownfield redevelopment, historic preservation, community tourism, and Vision Iowa. It streamlines application processes by requiring review committees for tourism programs, sets 30-month project completion deadlines for tax credit projects, and mandates independent audits for tax credit claims. The bill repeals outdated sections of law, transfers unspent funds to Vision Iowa, and applies retroactively to past applicants for tourism and redevelopment programs. It directly affects businesses, local governments, and developers seeking tax credits or financial assistance under these programs. The changes aim to clarify administrative procedures without altering the core funding mechanisms.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends tax credit programs (brownfield, historic preservation) and transfers unspent funds to Vision Iowa, maintaining fiscal support for development initiatives.90% confidence

Sub-Topics Tax Credits

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in committee · Iowa · Senate Apr 15, 2025

SSB 1226: A bill for an act relating to the opioid settlement fund, making appropriations, and including effective date provisions.

This bill establishes rules for using Iowa's opioid settlement fund. It requires 75% of unencumbered funds to go to the Department of Health and Human Services (HHS) and 25% to the Attorney General's office annually, with both agencies submitting appropriation requests based on input from behavioral health councils. The bill appropriates $12 million for grants to specific nonprofits in cities of 24,500-25,000 population (2020 census) to expand nature-based recovery campuses for co-occurring mental health/substance use treatment, and $30 million for broader opioid crisis abatement efforts. Both agencies must report yearly on fund disbursements and impacts, and all funding must be labeled as a "one-time allocation from the opioid settlement fund" on related materials.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates $12M from opioid settlement fund to HHS and nonprofits for health programs, directing budgetary spending toward public health services.95% confidence ✓ HealthcareSupports HealthcareBill allocates $12M for nonprofits to expand nature-based recovery campuses addressing co-occurring mental health, directly funding mental health services per healthcare topic description.95% confidence

Sub-Topics Substance Abuse

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in committee · Iowa · Senate Apr 23, 2025

SF 621: A bill for an act relating to economic development by establishing the Iowa major events and tourism program and fund, modifying the sports tourism and marketing infrastructure program, and making appropriations.

This bill establishes the Iowa Major Events and Tourism Program and Fund to provide financial assistance to Iowa nonprofit organizations. These organizations support large tourism-oriented events, such as athletic contests, conventions, music, and art festivals, that generate significant economic impact. The program offers grants to help cover costs associated with bidding for, planning, and conducting these events. To qualify, organizations must demonstrate the event's economic impact and provide matching funds, with an initial appropriation of $15 million from the sports wagering receipts fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes state fund for tourism grants, increasing budget allocation for economic development programs through new appropriations.95% confidence

Sub-Topics Appropriations

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in committee · Iowa · Senate Feb 18, 2025

SF 283: A bill for an act establishing the comprehensive transition and postsecondary program scholarship program and making appropriations.

SF 283 establishes a scholarship program to help Iowa residents with intellectual, developmental, or learning disabilities (age 18+) cover costs at approved postsecondary programs. The program, administered by the College Student Aid Commission with input from vocational rehabilitation services, provides up to $5,000 annually per academic year for tuition and fees at U.S. Department of Education-approved programs. Funds are held in a dedicated state treasury account that carries over yearly, avoiding annual budget reversion. Priority for scholarships is given to Iowa residents applying through an annual process.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates state appropriations for disability scholarship program, increasing public service funding via dedicated treasury account.95% confidence ✓ EducationSupports EducationEstablishes $5,000 annual scholarships for postsecondary education access for disabled Iowans, directly expanding educational funding and access for a specific group.95% confidence

Sub-Topics Student Financial Aid

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