HF 489 establishes a permanent annual state funding mechanism for pediatric cancer research at the University of Iowa Hospitals and Clinics. It appropriates money each fiscal year equal to Iowa's population count (from the prior July 1 U.S. Census estimate) from the general fund to the state board of regents, starting July 1, 2025. The bill requires the state board of regents to report annually by October 1 to the governor and legislature on how these funds were spent. This funding directly supports pediatric cancer research at the University of Iowa, with the amount automatically adjusting based on population changes.
HF 517 creates a state grant program to fund the demolition of vacant school buildings owned by small Iowa communities. It targets buildings that became unused before January 2021, were previously used as schools, and are located in cities/towns with under 2,500 residents or in one of Iowa’s 88 least-populated counties. Grants are awarded competitively, prioritizing the smallest communities, with funds administered by the economic development authority. Property owners aren’t required to sell land after demolition, but any sale proceeds (minus demolition costs) must return to the grant fund. The program requires annual reporting and takes effect July 2025 if funding is approved.
This bill extends the deadline for claiming historic preservation tax credits from January 1, 2023, to July 1, 2023, for credits issued before that date. It directly affects Iowa taxpayers who claimed or were awarded these credits prior to July 1, 2023, ensuring they can still fully utilize the credits against income, corporate, franchise, and insurance premiums taxes. The key provision expands an existing "preservation of rights" clause to cover credits earned through July 1, 2023, preventing earlier reductions in refundability from impacting those specific claims. This adjustment aligns with prior legislation (House File 2317) that gradually reduced credit refundability but preserves existing rights for credits issued before the new date.
HF 451 prohibits Iowa state agencies and local governments (like cities, counties, or school districts) from entering contracts with or providing tax incentives to large online platforms that censor content. It defines "censorship" through Chapter 554I (which includes restrictions on removing "excessively violent content" or "expressive merchandise"), targeting platforms with specific size thresholds (e.g., 75 million U.S. users for marketplaces). Violating this law triggers a 10% reduction in a political subdivision’s budget and tax revenues, increasing by 5% annually if the violation isn’t fixed by January 31. The bill focuses on government spending decisions, not direct regulation of online content.
This bill modifies Iowa's education funding and teacher policies. It establishes a tiered system grouping school districts by enrollment size to calculate teacher salary supplement costs, ensuring districts meet minimum salary requirements ($50,000 starting, $62,000 for 12+ years' experience) and related retirement/insurance costs. It also requires 80 hours of pre-student teaching field experience for new teacher candidates and sets new criteria for out-of-state placements of students needing special education, requiring state department approvals. The changes directly affect school districts, teacher preparation programs, and students with special education needs.
HF 661 creates a comprehensive child care package in Iowa. It expands the state's child and dependent care tax credit to match the federal credit amount (retroactive to 2025), establishes a state grant program to raise wages and provide health insurance/benefits for child care workers, and introduces a new small business tax credit for employers offering on-site or nearby child care (capping at $3,000 per employee annually, with a total $2 million annual limit). The bill also adjusts state child care assistance eligibility, raising required work hours for parents and increasing income thresholds to 265% (basic care) and 290% (special needs) of the federal poverty level, while requiring state reimbursement rates to match private-pay rates. These changes directly affect child care workers, small employers providing child care benefits, and low-income families seeking state assistance.
HF 662 allocates $2.5 million from Iowa's general fund to the Department of Health and Human Services (HHS) for fiscal year 2024-2025 to support refugee resettlement services. The funds are specifically for nonprofit resettlement agencies partnering with the U.S. Department of State to assist refugees in Iowa, covering costs like housing, employment, and healthcare. HHS must distribute the money proportionally to each agency based on the number of refugees they sponsor, and all funds must be disbursed within seven days of the bill taking effect. This direct funding supports refugees and the nonprofits providing their resettlement services in Iowa.
This bill (SSB 1173) changes how Iowa employers calculate unemployment insurance taxes. It reduces the percentage used to determine taxable wages from 66.66% to 33.33% of the statewide average weekly wage, and revises the system for setting employer contribution rates based on the unemployment fund's reserve ratio. Employers will now use updated contribution rate tables that group businesses into nine benefit ratio ranks, with rates ranging from 0.00% to 5.40% depending on their historical claims. Employers saving money from these changes must use the savings for employee salaries, benefits, or seasonal unemployment alternatives. The bill directly affects all Iowa employers paying unemployment insurance taxes.
This bill prohibits Iowa cities from including properties operating new gaming facilities (licensed under Chapter 99F after January 1, 2025) in urban renewal or revitalization plans. It requires that any property valuation agreements for such gaming sites must set a minimum value equal to the project cost submitted to the state gaming commission during license approval. The bill also excludes taxes from these gaming properties from being used in tax increment financing for urban renewal projects. These provisions apply to properties with licenses issued on or after January 1, 2025, and affect municipal planning and tax allocation for cities developing urban renewal areas.
This bill modifies how Iowa school districts fund charter schools. It requires districts to pay charter schools an additional amount for each student enrolled, specifically adding the "teacher salary supplement state cost per pupil" to the existing funding formula. This directly affects charter schools and their school districts of residence, increasing payments based on student enrollment. The change applies to all charter school funding starting July 1, 2025, and does not alter other existing funding mechanisms or student eligibility rules.
