HF 485 exempts from Iowa's state sales and use tax the purchase price of adaptive driving equipment (like wheelchair lifts, hand controls, or specialized steering systems) and the installation services for these devices. It directly affects individuals with mobility impairments who rely on such equipment to drive or be transported safely. The bill specifies that the exemption applies only when the equipment is sold or installed in a vehicle primarily used by someone unable to drive or travel without it. This policy change removes a financial barrier for purchasing essential mobility modifications, as defined in the bill's detailed list of covered equipment types.
HF 958 creates a tax credit for Iowa individual income taxpayers who pay for premarital counseling, reducing their tax bill by up to $500 per couple. The credit covers the full cost of counseling services (defined as preparation for marriage), with any unused portion carried forward to future tax years but not refunded. This credit applies retroactively to tax years beginning January 1, 2025, meaning couples can claim it for 2025 and later tax filings. It directly affects Iowa residents seeking premarital counseling services who file individual income tax returns.
This bill changes Iowa's tax on beer sold wholesale by creating separate rates for domestic and imported beer. It imposes a $1.86 tax per 31-gallon barrel for beer manufactured in the U.S. ("domestic brewery") and a $5.89 tax per barrel for beer imported from outside the U.S. ("foreign import beer"). The tax applies to class "A" beer permittees (wholesale sellers) and special class "A" permittees (retail sellers at manufacturing sites), but excludes beer shipped out of state or sold between permittees. This policy directly affects breweries and distributors selling beer within Iowa.
This bill modifies Iowa's Emergency Medical Services (EMS) Trust Fund by changing how related property taxes are collected and what the fund can be used for. It removes taxes for EMS services (under Chapter 422D) from urban renewal tax revenue streams, ensuring these taxes are collected separately starting July 2026. The bill also restricts fund expenditures to directly supporting EMS services aligned with county council resolutions, prohibits using funds to pay debt, and requires compliance with existing EMS service laws. These changes apply to all counties using the EMS Trust Fund.
HF 327 creates a tax credit for Iowa residents who serve as clinical preceptors for advanced registered nurse practitioner students. The credit provides $1,000 per clinical preceptorship (involving at least 100 hours of supervised learning) with a maximum $2,000 annual credit, directly affecting licensed nurse practitioners who mentor students without compensation. To qualify, preceptors must be employed at the clinical site, selected by the nursing program, and have at least one year of mentoring experience. The credit is refundable if it exceeds tax liability, and preceptors must document student details including hours and program information. The bill applies to tax years beginning January 1, 2026.
This bill, SF 21, allows surviving spouses of emergency services members (including firefighters, police officers, correctional officers, EMTs, and volunteers) killed in the line of duty to request a waiver of property taxes and special assessments on their homestead. To qualify, the spouse must file a sworn petition with their county board of supervisors, providing proof the death resulted from a duty-related injury and certification from the member’s agency. The waiver applies to current and potentially future tax years if approved, excluding taxes for which taxing authorities object within 30 days. It does not apply if the death resulted from self-harm, intoxication, gross negligence, or the spouse’s actions contributing to the death, and takes effect immediately with retroactive application to 2025 assessment years.
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HF 794 requires Iowa to withhold state income tax from sports wagering winnings whenever federal income tax is withheld on those winnings. This applies to individuals who win amounts triggering federal tax withholding, such as winnings over $600 from gambling under federal rules. The law will take effect on January 1, 2026.
This bill modifies Iowa's tax exemption rules for forest and fruit-tree reservations. It requires landowners to maintain a homestead tax credit (under Chapter 425) annually to keep the exemption, which was not previously required. If owners lose the homestead credit or fail to maintain the reservation (e.g., for economic gain), they face recapture tax based on past exempted taxes, with limited exceptions for long-term owners. The changes apply retroactively to all exemptions for assessment years starting January 1, 2025.
This bill creates a $1,000 tax credit per clinical preceptorship for Iowa-licensed advanced registered nurse practitioners (ARNPs) who provide uncompensated clinical instruction and supervision to nursing students. To qualify, ARNPs must be employed at the clinical site, have at least one year of preceptor experience, and document student details including hours of supervision and expected graduation year. The credit is refundable and capped at $2,000 annually per preceptor. It applies to tax years beginning January 1, 2026, and requires the Department of Revenue to report annual credit usage to the legislature.
HSB 89 modifies Iowa's tax code across multiple areas, including personal income, property, sales, motor fuel, and inheritance taxes. Key changes include allowing the Department of Revenue to share tax information with law enforcement for suspected tax fraud (e.g., false filings or evasion), expanding a farm tenancy income exclusion for eligible long-term farmers, and aligning Iowa's pass-through entity tax rules with federal Internal Revenue Code procedures. The bill also requires annual tax statistics reporting and updates property tax refund timelines. These provisions directly affect Iowa taxpayers, businesses, and law enforcement agencies interacting with tax administration.
