Rep. Elizabeth Wilson

Maddy summaryHF 2612 requires public school districts, accredited nonpublic schools, and charter schools to adopt policies granting students in grades 6-12 at least one excused absence per school year for participating in specific civic or political events. The policy mandates students provide at least 24 hours' notice to school administrators before the event. Eligible events include voting, serving as a poll worker, attending government meetings, political rallies, forums, or town halls. Crucially, absences for these events will not count toward chronic absenteeism metrics or affect truancy enforcement. This bill directly affects school boards and students in grades 6-12 across Iowa's public and accredited nonpublic school systems.

Maddy summaryHF 2613 requires accredited nonpublic schools accepting education savings account funds to annually report to Iowa's Department of Education the total amount received, detailed expenditures (including salaries and infrastructure), and publish a budget identifying these funds' intended use. It also mandates parents/guardians who decline participation or withdraw students to report their reasons to the Department. The Department must compile this data and submit an annual report to the Iowa General Assembly by September 1, including total funds distributed, school receipts, expenditure details, and participation withdrawal reasons. This bill directly affects nonpublic schools, families using savings accounts, and the Department of Education through new transparency requirements. The policy focuses on tracking fund usage and program participation without altering eligibility or funding levels.

Maddy summaryHF 2632 lowers the vote threshold for school district bond approvals from 60% to a simple majority (over 50%). This change applies specifically to school districts, while counties, cities, and other local governments must still secure 60% approval for bond measures. The bill amends Iowa Code sections 75.1 and 296.6 to reflect this distinction. All bond elections must still occur on the date specified in section 39.2, subsection 4, paragraph "d".

Maddy summaryHF 2574 increases penalties for public employees and officials who steal money from public employers. It mandates prison time for anyone who takes over $10,000 from a public employer (like state agencies, schools, or local governments) while working as a public employee or official, including contractors or vendors. Courts cannot delay sentencing or suspend prison terms in these cases unless the defendant proves, with strong evidence, that special circumstances justify an exception. The bill defines "public employer" broadly to cover state and local government entities, and "public official" as defined in Iowa law. This change directly affects public sector workers who commit theft exceeding $10,000.

Maddy summaryHF 2464 requires cities, counties, school districts, and other local government entities (called "governmental subdivisions") to cooperate with Iowa's state auditor when suspected embezzlement, theft, or major financial irregularities involving public funds are reported. The state auditor determines if further investigation is needed, and the affected subdivision must reimburse the auditor for investigation costs - limited to the amount of misused public funds. This bill establishes a clear process for investigating financial misconduct at local government levels while capping reimbursement amounts based on the actual loss. It directly affects all governmental subdivisions defined in the bill, including cities, counties, school districts, and public hospitals.

Maddy summaryThis bill requires Iowa's auditor of state to annually create and update a list of practical, innovative best practices for efficiently using public funds - without needing new laws. The auditor must share these recommendations with all public entities (like cities, schools, and counties) and ask them to report which practices they're implementing. The auditor then compiles an annual report analyzing all responses to track progress on fund efficiency across state entities. It focuses on reporting and transparency, not on changing spending rules or creating new obligations.

Maddy summaryThis bill exempts certified public accountants (CPAs) from paying state income tax on fees earned from performing audits or examinations for local governments (such as cities, counties, or school districts). It modifies Iowa's tax codes (sections 422.7 and 422.35) to exclude this specific income from taxable earnings for both individual and corporate CPAs. The exemption applies retroactively to tax years beginning on or after January 1, 2026. This policy change directly affects CPAs who conduct government audits by reducing their state tax burden on those fees.

Maddy summaryHF 2474 requires Iowa state departments and agencies to reimburse the Auditor of State for costs incurred during audits or examinations of their operations. It applies to departments like health, education, transportation, and veterans affairs, as well as state funds and federal assistance programs. The bill establishes that the Auditor must set annual hourly billing rates for audit services through formal rules. This replaces a previous list of specific departments with a broader requirement for all audited entities to cover these expenses.

Maddy summaryHF 2463 clarifies the auditor of state's access to government information, allowing review of confidential records (with exceptions for individual tax returns and health data identifying people with reportable diseases). It requires most audit reports to be public, while protecting sensitive details from disclosure without consent. The bill also removes a prior requirement that disputes between state agencies must be resolved by a binding arbitration board within 60 days. These changes streamline audit processes and simplify inter-agency dispute resolution.

Maddy summaryHF 2473 increases the annual cap on fees collected by Iowa's Auditor of State from cities not required to have an audit or fiscal year examination from $375,000 to $600,000. The fee for each city is calculated using a sliding scale based on its budgeted gross expenditures. If total fees collected exceed $600,000 in a fiscal year, the excess must fund training for city officials on municipal financial management. The new fee structure applies to fiscal years beginning July 1, 2026.