HSB 327 allocates federal block grant funds for Iowa's health programs, primarily directing them to the Department of Health and Human Services for substance abuse treatment, community mental health services, maternal/child health, and preventive health. The bill specifies exact annual funding amounts (e.g., $14.1 million for substance abuse treatment annually) and mandates that at least 20% of substance abuse funds support prevention programs. It requires strict spending rules, including limits on administrative costs (5% for substance abuse, 5% for mental health, 10% for maternal health) and minimum funding levels for services for pregnant women and children. The bill also prohibits using maternal health funds for indirect costs at the University of Iowa and requires coordination between health agencies to improve care for low-income women and children.
SSB 1228 is an appropriations bill funding Iowa's health and human services programs for fiscal year 2025-2026. It allocates $1.38 million for veterans affairs administration, $8.23 million for Iowa Veterans Home operations, $19.2 million for aging and disability services (including elder abuse prevention and community support), $24.4 million for behavioral health services (covering substance use treatment and youth programs), and $22.4 million for public health initiatives like disease surveillance and health promotion. The bill directly affects veterans, elderly Iowans, individuals with disabilities, and those needing behavioral health support by providing state funding for existing services. It does not create new policies but authorizes specific funding levels for current programs under the Department of Health and Human Services and Department of Veterans Affairs.
SF 307 addresses several areas under the purview of the Department of Management. It makes budget transmittals to the department confidential until the governor transmits the state budget. The bill also revises the Technology Reinvestment Fund, outlining how its moneys are used for state information technology projects, establishing prioritization criteria for these projects, and appropriating specific funds for their implementation. Additionally, it shortens the frequency of required national criminal history checks for IT staff working for the department or supported entities from ten to five years. Finally, the bill prohibits certain contract terms that would violate state constitutional provisions or limit the department's ability to participate in its own legal defense.
HSB 270 modifies existing law concerning the historic preservation tax credit. The bill extends the date for which previously issued historic preservation tax credits are protected from changes to their refundability. Specifically, it shifts the protection date from January 1, 2023, to July 1, 2023. This means that taxpayers who were issued, awarded, or allowed historic preservation tax credits prior to July 1, 2023, will have their rights to those credits preserved, including any carryforward amounts.
House File 268 proposes to exempt cash tips from the individual income tax. It directly affects individuals who receive cash tips and report them to their employers. The bill amends existing tax code to allow taxpayers to subtract the amount of reported cash tips from their taxable income. This change would apply to tax years beginning on or after January 1, 2026.
SF 219 introduces a new annual fee for owners of forest and fruit-tree reservations in Iowa, starting January 1, 2026. These reservations are currently exempt from property tax. The fee structure varies based on the reservation's location relative to the owner's homestead. Owners will pay $2 per acre if the reservation is in the same county as their homestead, or $3 per acre if it's in a contiguous county. For other reservations, including those within city limits, the fee will be a rate calculated annually by the Department of Management, with all fees deposited into the county general fund.
SF 96 allows eligible volunteer emergency services providers to request a reduction in property taxes and special assessments on their homesteads. To qualify, a volunteer must have served for at least five years, earn under $5,000 annually from their volunteer service, be in good standing, and reside in the service area. Volunteers submit a petition to their county board of supervisors, which reviews the request and can approve an abatement unless a local taxing authority objects. The abatement can be up to 10% of applicable taxes and special assessments, not exceeding $500 per year. For volunteers with ten or more years of service, this benefit can continue for life under certain conditions.
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HSB 226 designates rural water districts, organized under specific state chapters, as exempt entities for sales and use tax purposes. This allows these districts to apply for refunds of sales and use tax paid on building materials, supplies, equipment, and services provided by contractors for written contracts. A key change is that construction services furnished to the water district also become exempt from sales tax. To avoid overlapping provisions, the bill removes a current sales tax exemption that applies only to building materials sold to rural water districts.
HF 911 establishes two new state funds to protect and educate the public on financial matters. The Financial Literacy and Investor Education Fund will develop programs to teach financial topics. Concurrently, the Financial Exploitation Prevention Fund will educate on exploitation, assist victims, and support investigations and prosecutions. These initiatives will be funded through a portion of agent registration fees, state appropriations, transfers from the commerce revolving fund, and civil penalties.
HF 962 modifies the Iowa child and dependent care tax credit, affecting taxpayers who claim this credit against their individual income tax. It reduces the number of graduated income thresholds used to calculate the credit from seven to four. The bill also removes the current maximum income threshold for eligibility, allowing taxpayers with higher incomes to potentially claim the credit. Specifically, taxpayers with Iowa net income of $25,000 or more would be eligible for 50% of the federal child and dependent care credit. These changes would apply retroactively to tax years beginning on or after January 1, 2025.
