This bill allocates state funding to the Iowa Department of Justice for the 2026-2027 fiscal year to support various justice system operations. It provides specific grants for victim assistance, including dedicated funds for human trafficking care providers and legal services for people in poverty, while also authorizing new staff positions to manage these programs. The legislation further directs money toward improving cybersecurity, reimbursing law enforcement training for human trafficking, and covering the operational costs of three correctional facilities. Additionally, it requires the department to report on non-state funding sources and allows certain unspent funds to carry over to the next fiscal year.
This bill allocates state funding to the Iowa Department of Agriculture and Land Stewardship for the fiscal year 2026-2027 to support its administrative operations, regulatory programs, and specific initiatives. Key provisions include funding for horse and dog racing enforcement, motor fuel inspections, dairy regulation, and various agricultural education and support programs for farmers with disabilities. The legislation also establishes rules allowing certain funds to carry over to the next fiscal year if not spent, and directs specific amounts to partner organizations like Iowa State University of Science and Technology. Additionally, the bill requires the department to submit quarterly financial reports to the General Assembly and the Department of Management.
This bill modifies Iowa's rural veterinarian loan repayment program to allow recipients to exclude the value of loan payments from their taxable income. It applies to veterinarians who receive financial assistance to work for four years in designated rural or shortage areas. Under the new rules, eligible individuals can subtract up to $15,000 per year, or a total of $60,000, from their state tax return, provided the amount does not exceed their outstanding loan balance. Additionally, the legislation clarifies that recipients may transfer their service obligation to a new practice within the same rural area with commission approval.
This bill modifies Iowa's urban renewal tax rules to clarify how property tax revenue is shared between cities and school districts. It ensures that excess taxes collected for urban renewal projects are used to pay off city debt and support low-income housing, while explicitly excluding certain school and emergency service taxes from this specific revenue-sharing arrangement. The changes apply to property taxes due in fiscal years starting on or after July 1, 2027.
This bill allocates state funds for the 2026-2027 fiscal year to support economic development agencies, including the Economic Development Authority, Iowa Finance Authority, Department of Workforce Development, and State Board of Regents. The legislation sets specific goals for these agencies to expand the state economy, increase wealth, and boost population by prioritizing business recruitment, expansion, and entrepreneurial support. It also establishes financial restrictions requiring businesses receiving state assistance to hire only individuals legally authorized to work in the United States and prohibits funding for geothermal snow-melting projects. Additionally, the bill provides separate appropriations for the World Food Prize, a tourism office, and the Iowa Arts Council, while requiring annual performance reports for the tourism office.
This bill authorizes specific funding for the Iowa Department of Transportation for the 2026-2027 fiscal year, drawing from the Road Use Tax Fund and the Primary Road Fund. The legislation allocates money for various operational needs, including salaries for over 2,600 employees, maintenance of roads and facilities, modernization of vehicle registration systems, and support for driver licensing services. Additionally, the bill establishes rules for how any leftover funds from certain maintenance and modernization projects must be used, ensuring they remain available for up to three years after the fiscal year ends rather than reverting to the state treasury.
This bill creates the Headquarters Expansion and Development for Growth and Employment Program, which offers tax incentives to large companies that keep or expand their corporate headquarters in Iowa. To qualify, businesses must operate in specific industries like technology or advanced manufacturing, generate most of their revenue outside the state, and prove that other states are competing for their location. The legislation also establishes new training funds for business growth and repeals the previous New Jobs Tax Credit Program. Additionally, it sets up a new fund to help plan the expansion of the state's electric transmission system and creates a committee to study job training needs.
This bill exempts sales and use taxes on building materials, supplies, equipment, and services used to construct a regional water trail system in Iowa. It applies specifically to nonprofit corporations that have a majority of their board appointed by state political subdivisions and are responsible for implementing regional recreational and dam safety plans. To qualify for the tax exemption, the nonprofit must enter into a written construction contract where the resulting infrastructure becomes public property or the property of the designated exempt entity. The law takes effect immediately upon passage and applies retroactively to January 1, 2025, for qualifying purchases and services made on or after that date.
This bill appropriates funding for the Iowa judicial branch for the fiscal year beginning July 1, 2026, covering salaries, operational expenses, and specific programs for juvenile services. It allocates over $203 million for judicial staff and operations, $3.6 million for jury and witness fees, and additional funds for juvenile court services and graduated sanctions. The legislation establishes rules for distributing juvenile service funds among districts, prohibits courts from ordering counties to pay for state-funded juvenile services, and requires the judicial branch to use existing state financial systems while submitting monthly budget reports. Furthermore, certain funds designated for juvenile services will not revert at the end of the fiscal year but will remain available for use until the close of the 2029 fiscal year.
This bill exempts high-ethanol gasoline, specifically blends containing more than 85 percent ethanol, from the state excise tax when purchased directly from a terminal or refinery for use in agricultural equipment. To qualify for this tax exemption, buyers must obtain and present a specific certificate to the supplier, who is required to keep these records for at least three years. The law also holds the purchaser personally responsible for paying the tax if they use the fuel for any purpose other than agricultural production. Ultimately, the legislation removes the cost of the excise tax for farmers buying high-ethanol fuel directly from the source for their machinery.
