This bill changes how Iowa school districts fund charter schools for students living in their district. It requires school districts to pay charter schools an additional amount for "teacher salary supplement" per student, on top of existing funding formulas. This directly affects charter schools and school districts of residence, increasing the total state funding they receive per enrolled student. The change applies to all charter school students for school budget years starting July 1, 2025, and takes effect immediately upon enactment.
This bill changes reporting requirements for Iowa beer and wine permit holders. It allows eligible class "A" beer and wine permit holders who expect to owe $2,500 or less annually in taxes (and met this threshold the previous year) to file quarterly reports instead of monthly. These businesses must now submit reports by the 10th of October, January, April, and July, covering three-month periods. The change takes effect January 1, 2026, and applies only to small businesses meeting the tax threshold, not to all permit holders.
This bill exempts the sales price of parking facility services from state sales tax in Iowa. It directly affects businesses that operate parking facilities, such as garages, lots, or parking management services. The bill achieves this by amending the Iowa Code to remove an existing tax provision that previously applied to these services. The change simplifies the tax treatment for parking providers without altering other tax rules.
SSB 1222 is an appropriations bill that allocates $3.2 million for the Department for the Blind and $7.3 million for general education administration in Iowa for fiscal year 2025-2026. It funds specific programs including $1.7 million for birth-to-three early childhood services, $574,500 for Early Head Start pilot projects, $9.6 million for Jobs for America’s Graduates school programs, and $1.9 million for early literacy assessment systems. The bill directs funds toward operational needs like salaries, school food programs, career training, and statewide student assessments, with requirements for annual reporting on antibullying programming. It directly affects Iowa’s public education system, students from birth through high school, and schools receiving state funding. This is a routine funding measure, not a policy change.
SSB 1225 appropriates $203,156,222 for Iowa's judicial branch operations during fiscal year 2025-2026. It directly funds judicial salaries (including justices, judges, and court staff), court administration, child support processing, and juvenile court services. Key provisions include requiring unspent juvenile service funds ($3.29M) to carry over until 2028, prohibiting counties from paying for state-charged juvenile services, and mandating monthly financial reporting to state agencies. The bill also allocates $12.25M specifically for juvenile delinquent graduated sanctions services, with rules for federal fund matching and fund distribution.
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.
