HF 942 creates a four-year pilot program in Iowa to help farmers reduce commercial nitrogen-based fertilizer use. It offers financial incentives of at least $5 per acre to participating farmers who use approved alternative products (like nitrogen-fixing soil conditioners or biofertilizers) to meet a goal of lowering fertilizer rates by up to 15% or 30 pounds per acre. The program, administered by the state’s soil conservation division, is funded with $2 million annually starting in 2025 and requires participants to maintain records of their methods and results. The program will end in 2030, with a final report due in 2029.
HF 214 changes how Iowa school districts receive state funding for approved preschool programs. It increases the "preschool budget enrollment" from 50% to 100% of actual eligible student enrollment on October 1 (or the first Monday in October if October 1 falls on a weekend) when calculating funding. For districts newly approved to participate, it also modifies the initial year funding calculation to use 60% of eligible enrollment instead of the previous method. This bill applies to school budget years starting July 1, 2026, directly affecting school districts offering state-approved preschool programs.
This bill expands Iowa's sales tax exemption to cover all central office and transmission equipment purchased for telecommunications services, removing the previous requirement that such equipment be "primarily" used for those services. It directly affects telecom providers including local carriers, cable operators, municipal utilities, cooperatives, and companies offering commercial communication services. The key change simplifies the exemption by making all qualifying equipment purchases tax-free, rather than requiring a "primarily" use test. This applies to both sales tax (under Code section 423.3) and use tax (under section 423.5) for businesses operating in the telecommunications sector.
HF 94 exempts up to $500,000 of income from nonqualified deferred compensation plans (like certain deferred pay for select employees) from Iowa's individual income tax for eligible individuals. This applies to people who are disabled, at least 55 years old, or surviving spouses of someone who qualified under the same rules. The exemption covers both the principal amount and earnings from these plans, mirroring existing retirement income exclusion rules. The bill applies retroactively to tax years beginning January 1, 2025.
This bill (SF 596) changes how Iowa counties fund local emergency management agencies. It requires these agencies to be fully funded through a per capita allocation from city general funds or the rural county services levy, rather than other options like countywide special levies. The bill also sets a new February 1 deadline for counties to adopt and certify emergency management budgets, limits future levy amounts for 2025-2026 to the previous year's level, and redirects funds previously allowed for emergency management to support joint 911 service boards instead. These changes directly affect county emergency management commissions and agencies, as well as local governments managing these budgets.
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Emergency Management
SF 139 updates Iowa's programs to address abandoned properties and underutilized commercial sites. It creates a two-year redevelopment tax credit for grayfield sites (over 50,000 sq ft) in communities with under 30,000 residents. The bill also establishes a nuisance property fund providing up to $500,000 in forgivable loans to cities for remediation of large abandoned buildings (50,000+ sq ft), with 25% forgiveness upon meeting specific cleanup or reuse goals like repurposing for housing or parks. Additionally, it expands community funding to include cities of 5,000-30,000 residents, offering up to $10 per square foot for waste abatement, recycling, and hazardous material removal from abandoned buildings.
SSB 1157 regulates gambling and sports wagering in Iowa, directly affecting licensees like racetracks, excursion gambling boats, and gambling structures. It establishes new tax rates (5% on first $1 million, 10% on next $2 million of gambling revenue, with higher rates for specific venues) and requires a $8 million annual transfer from sports wagering revenue to the public safety equipment fund starting July 2026. The bill also creates a gaming enforcement revolving fund to cover costs for investigating gambling operations and modifies license fee calculations based on operational expenses. Additionally, it establishes the Iowa Major Events and Tourism Program and fund to support tourism infrastructure using gambling tax revenue. The bill takes effect January 1, 2026.
This bill establishes a voluntary exclusion system for individuals seeking to self-limit their access to online gambling platforms in Iowa. It requires gambling licensees to electronically access and share a confidential list of excluded individuals (with options for 5-year or lifetime exclusion periods) and provides resources for gambling treatment. Any winnings from wagers placed after exclusion are forfeited to the state general fund. The bill also creates licensing requirements for advance deposit gambling operators, including annual fees and mandatory responsible gaming features on their platforms. It directly affects online gamblers, licensees, and state revenue, with no mention of a new tax on net receipts in the enacted provisions.
This Iowa bill (HF 56) expands a tax exclusion for farm tenancy income. It allows farmers who receive net income from farm tenancy agreements through certain business structures - like partnerships, S-corporations, trusts, or disregarded entities - to claim the same exclusion currently available only to those receiving income directly. The key change treats income from these entities as if received directly by the farmer, provided the farmer has the right to withdraw it. The exclusion applies retroactively to tax years starting January 1, 2024, directly affecting farmers operating through such business entities.
HF 534 amends Iowa's veterans trust fund rules to adjust how lottery funds are allocated based on the fund's balance. It raises the threshold from $50 million to $75 million: when the fund balance is below $75 million on July 1, interest and the first $500,000 from lottery funds are directed to the veterans commission for benefits (previously $50 million). The bill removes older funding rules that applied when the fund was between $50 million and $75 million, and stops lottery fund transfers to counties if the fund reaches $75 million or more. This directly affects Iowa veterans by changing how trust fund resources support their programs and services.
