Budget & Taxes

introduced · Iowa · Legislature

1332DP: Public Funds, Suspected Fraud (1332DP) - Auditor of State

This bill requires governmental subdivisions (like cities, counties, school districts, and hospitals) to cooperate with Iowa's state auditor when suspected embezzlement or financial fraud involving public funds is reported by a certified public accountant. It mandates that the auditor determines if further investigation is needed and establishes procedures for the investigation. Crucially, the affected subdivision must reimburse the auditor for investigation costs, but the reimbursement cannot exceed the amount of public funds actually misused, as determined by the auditor. The bill focuses on clarifying the process and cost recovery for fraud investigations, not on creating new penalties.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates reimbursement for fraud audits, promoting fiscal accountability and responsible management of public funds per bill's fraud investigation requirements.92% confidence

Sub-Topics Audits & Accountability

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in committee · Iowa · Senate Jan 21, 2025

SF 63: A bill for an act relating to the creation of an Iowa cancer research program, and making an appropriation.

SF 63 creates an Iowa cancer research program funded by a $4 million appropriation from the state general fund for fiscal year 2025-2026. The Department of Health and Human Services will use these funds to support cancer research projects at Iowa's public colleges and universities, allocating $1.25 million each for pediatric cancer research, cancer prevention research (addressing Iowa's high cancer rates), and basic cancer research (studying cellular responses to cancer). The department will select projects through requests for proposals, prioritizing scientific merit, potential health benefits for Iowans, and inclusion of diverse expertise. Up to 5% of the funds may cover administrative costs for the program.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $4M from state general fund for cancer research at public universities, increasing public service funding per appropriations focus.95% confidence ✓ HealthcareSupports HealthcareAllocates $4M for cancer research at Iowa public institutions, advancing prevention and treatment through state-funded health research initiatives.95% confidence

Sub-Topics Children's Health

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in committee · Iowa · Senate Jan 22, 2025

SF 19: 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 19 expands Iowa's farm tenancy net income exclusion for individual income tax, allowing eligible farmers to exclude income from farm tenancy agreements received through certain business entities (like partnerships, S-corporations, trusts, or disregarded entities) rather than only direct payments. It specifically clarifies that net income accruing to these entities is treated as distributed to the farmer-owner if they can withdraw or compel distribution, matching the exclusion's current treatment for direct income. The bill applies retroactively to tax years beginning January 1, 2024, meaning farmers may qualify for tax adjustments on 2024 returns. This change directly affects Iowa farmers operating through pass-through business structures who previously couldn't claim this exclusion for their farm tenancy income.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands farm income tax exclusion, reducing taxable income for farmers - direct tax relief aligning with 'support' indicators for tax policy advancement.90% confidence

Sub-Topics Business Taxes

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in committee · Iowa · Senate Jan 28, 2025

SF 91: A bill for an act modifying provisions related to the determination of school enrollment, and including effective date and applicability provisions.

SF 91 updates how Iowa school districts calculate student enrollment for funding purposes. It sets specific dates (October 1 and March 1) for determining enrollment counts, including additional students served through special education and supplementary weighting programs. School districts must report these calculated enrollment figures to the Department of Education by set deadlines each year. These changes directly affect school districts and the state's funding formula for public education.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies school funding formula via enrollment calculation, ensuring accurate budget allocation for public education under school budgets subject.92% confidence ✓ EducationSupports EducationUpdates enrollment calculation for school funding, ensuring accurate resource allocation to districts and special education programs per state formula.95% confidence

Sub-Topics School Funding Special Education

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in committee · Iowa · House Feb 12, 2025

HF 345: A bill for an act relating to state child care assistance family income eligibility requirements.

HF 345 would raise Iowa's income eligibility limits for state child care assistance. It increases the monthly income cap for families needing basic care from 145% to 185% of the federal poverty level (FPL), and for special-needs care from 200% to 240% of the FPL. This change directly affects low-income families with children who require child care, allowing more households to qualify for assistance. The bill directs the Department of Health and Human Services to update its administrative rules to implement these new thresholds. The change would expand access to child care support for families currently earning above the current income limits.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands state child care assistance eligibility, requiring increased public funding for low-income families' child care needs, aligning with funding essential public services.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands child care access for low-income families, enabling workforce participation and supporting employment stability through increased income eligibility thresholds.85% confidence

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in committee · Iowa · House Feb 13, 2025

HF 408: A bill for an act providing an appropriation to eliminate the current waiting lists for the Medicaid home and community-based services waivers.

HF 408 appropriates state funds for the 2025-2026 fiscal year to eliminate all waiting lists for Iowa's Medicaid home and community-based services waivers as of June 30, 2025. The bill directs the Department of Health and Human Services to use funds calculated by a Medicaid forecasting group (including staff from health, management, and legislative services agencies) to remove individuals from waiting lists. This funding specifically targets waiver programs that allow Medicaid recipients to receive care at home or in community settings instead of institutions. The amount spent and number of people served will be reported in the first fiscal year 2025-2026 forecasting report.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates state funds to eliminate Medicaid waiver waiting lists, directly funding essential public health services within state budget allocation.92% confidence ✓ HealthcareSupports HealthcareBill appropriates state funds to eliminate Medicaid home and community-based services waiting lists, directly expanding access to healthcare coverage and improving patient access to services.95% confidence

Sub-Topics Medicaid

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in committee · Iowa · House Feb 13, 2025

HSB 113: A bill for an act relating to library services provided by the department of administrative services.

HSB 113 establishes the "enrich Iowa" program within the Department of Administrative Services (DAS) to provide direct state funding to eligible public libraries. The program supports open access and interlibrary loan services, ties funding to compliance with DAS performance measures, and aims to reduce service inequities between communities. Key changes include replacing outdated references to "access plus programs" with "interlibrary loan programs" and eliminating obsolete reporting requirements for the state librarian and DAS library planning. The bill removes provisions mandating biennial reports and unified service plans, streamlining DAS's administrative duties related to library services. This affects public libraries meeting DAS performance standards to qualify for state assistance.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides direct state funding to public libraries via new program, increasing public service appropriations and reducing service inequities.90% confidence

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in committee · Iowa · Senate Feb 19, 2025

SF 186: A bill for an act relating to school districts, including by modifying provisions related to the executive officers of the boards of directors of school districts and authorizing residents and employees to request audits of school districts.

SF 186 modifies how school boards in Iowa operate by requiring them to annually elect a separate executive officer (not the superintendent) to lead the board. It also creates a new process allowing any resident or employee to request a county auditor to review a school district’s finances if they suspect improper spending. The bill changes current law, which previously made the superintendent the default executive officer, and establishes clear steps for initiating financial audits. These changes directly affect school board governance and provide new oversight tools for community members and staff.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates school district financial audits to prevent improper spending, promoting fiscal responsibility in budget management.85% confidence

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in committee · Iowa · House Feb 20, 2025

HF 499: A bill for an act providing for the establishment of a disaster assistance grant program, and making appropriations.

HF 499 establishes a state-funded disaster assistance grant program administered by the Iowa Finance Authority. It provides grants to Iowa homeowners whose primary residences suffered natural disaster damage not fully covered by their insurance or other available state/federal aid. The bill creates a dedicated fund in the state treasury to support these grants, with unspent funds carrying over annually. Homeowners must demonstrate damage exceeding their insurance coverage and other assistance to qualify, and the Authority will develop application procedures and guidelines.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates dedicated state treasury fund for disaster grants, increasing appropriations for essential relief programs. Explicit funding allocation without tax changes or defunding.95% confidence

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in committee · Iowa · House Feb 25, 2025

HF 407: A bill for an act relating to open enrollment by requiring the payment of certain moneys received from the secure an advanced vision for education fund.

HF 407 requires Iowa school districts to transfer a portion of funding from the Secure an Advanced Vision for Education (SAVE) fund to receiving districts for students participating in open enrollment. Starting July 1, 2026, for each student enrolled in a district other than their home district, the home district must pay the receiving district an amount equal to the per-pupil SAVE funding the home district received the previous year. This redirected money must be used solely for statewide school infrastructure projects under Chapter 423F. The bill affects home and receiving school districts by changing how existing SAVE fund allocations are distributed for open enrollment students.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing SAVE fund moneys to receiving districts for open enrollment, ensuring proper fiscal management of state education funds per bill requirements.90% confidence ✓ EducationSupports EducationRedirects SAVE fund money to receiving districts for open enrollment, ensuring funding follows students to support school resources and access.90% confidence

Sub-Topics School Choice School Funding

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