Rep. Jennifer Smith

Maddy summaryThis resolution honors Staff Sergeants William Nathaniel Howard and Edgar Brian Torres-Tovar, Iowa National Guard members killed in action during a December 13, 2025, enemy attack in Palmyra, Syria. It recognizes their service, sacrifice, and posthumous promotions to staff sergeant, while also acknowledging three wounded Iowa National Guard soldiers from the same incident. The resolution formally expresses the House of Representatives' respect for their lives and sacrifice, and directs copies to be sent to their families as a gesture of recognition. This is a commemorative resolution with no policy or funding changes, solely intended to honor the fallen service members and their families.

Maddy summaryHF 965 increases the state adoption tax credit available against the individual income tax. It raises the maximum credit for qualified adoption expenses from $5,000 to $20,000 per adoption, directly affecting taxpayers who adopt a child. The credit is refundable, meaning any amount exceeding a taxpayer's liability can be returned. This bill takes effect upon enactment and applies retroactively to adoptions finalized on or after January 1, 2024.

Maddy summaryHouse File 963 proposes to exempt the sale of laundry soap or detergent from the state sales tax. This bill directly affects consumers who purchase these cleaning products and the retailers who sell them. It achieves this by adding a new subsection to Section 423.3 of the state's Code, specifically exempting the sales price of laundry soap or detergent. As a result, these items would also be exempt from the state's use tax.

Maddy summaryHF 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.

Maddy summaryHF 964 proposes to exempt the sale of toilet paper from the state's sales tax. This would directly affect consumers, who would no longer pay sales tax on toilet paper purchases, and retailers, who would stop collecting sales tax on this item. The bill achieves this by amending Section 423.3 of the state's code, adding the sale of toilet paper to the list of items exempt from sales tax. By operation of existing code, this exemption would also apply to the use tax.

Maddy summaryHF 966 proposes to exempt the sale of dietary supplements from the state sales tax. Currently, dietary supplements are subject to sales tax, similar to candy or soft drinks. This bill would amend existing law to remove dietary supplements from the list of items subject to sales tax. This change would reduce the cost for consumers purchasing products like vitamins and minerals, as the exemption also extends to the use tax.

Maddy summaryThis bill (HF 247) removes the state sales and use tax on purchases of honeybees in Iowa. It directly affects beekeepers, apiaries, and businesses that sell honeybees by eliminating the tax they would otherwise pay when buying these insects. The key provision amends Iowa’s tax code to specifically exempt honeybee sales from both the sales tax (under Code section 423.3) and the use tax (under Code section 423.5, due to existing tax code rules). This change means customers buying honeybees will pay no state tax on the purchase price.

Maddy summaryHF 240 requires pipeline applicants in Iowa to provide proof of sufficient insurance or surety before a hazardous liquid pipeline permit is granted. This insurance must cover damages from pipeline discharges (both negligent and intentional), property damage from construction or leaks, and increased insurance costs or inability to obtain insurance for nearby residents. Pipeline companies must either purchase insurance for affected residents or reimburse them for higher premiums caused by the pipeline's presence. The bill was recommended for passage by committees but was withdrawn on March 31, 2025.

Maddy summaryThis resolution (HR 14) calls on the President and Congress to support the Adoptee Citizenship Act, which would grant U.S. citizenship to children legally adopted from abroad who were 18 or older when the 2000 Child Citizenship Act took effect. It directly affects adoptees who were excluded from automatic citizenship under the 2000 law, despite being raised in the U.S. by American citizens. The resolution urges action to prevent deportation and address barriers these individuals face, such as difficulties obtaining passports, banking services, or education benefits. It does not create new law but advocates for congressional support of the pending Adoptee Citizenship Act.

Maddy summaryHF 191 prohibits the intentional emission of air contaminants within Iowa for the purpose of deliberately altering temperature, weather, or sunlight intensity (geoengineering). It directly affects any entity or individual conducting such emissions in the state, overriding conflicting existing laws. The bill requires the Environmental Protection Commission to adopt implementing rules, including emergency rules for immediate enforcement. Key mechanisms include a clear prohibition on weather-modification emissions and a mandate for the Commission to develop specific regulations under existing rulemaking procedures. The bill focuses solely on preventing intentional atmospheric manipulation, not general air pollution control.