Maddy summaryThis bill exempts cash tips reported to employers via IRS Form 6053(a) from Iowa's individual income tax. It directly affects workers who receive cash tips (like servers or bartenders) and report them to employers as required by federal law. The key provision allows taxpayers to subtract these reported cash tips from their taxable income when filing state taxes. The exemption applies to tax years beginning on or after January 1, 2026.
Rep. Dave Jacoby
Sponsored bills
Maddy summaryHF 264 requires Iowa's State Board of Regents to annually review whether general fund appropriations to the University of Iowa, Iowa State University, and the University of Northern Iowa meet or exceed 52% of their combined projected operating costs by August 1 each year. If appropriations fall below this threshold, the Board temporarily loses all authority over these institutions for the rest of that fiscal year, and each university gains direct control over management, budgets, programs, and operations as if the Board had no authority. The Board regains full authority on July 1 of the following year. This bill directly affects the three public universities and shifts operational control based solely on funding levels relative to projected costs.
Maddy summaryHF 226 appropriates $15 million from Iowa's general fund for the 2025-2026 fiscal year to support oncology research at the University of Iowa Hospitals and Clinics. The funds, administered by the state board of regents, are designated exclusively for cancer research initiatives at these facilities. This bill directly provides dedicated state funding to advance cancer research at the University of Iowa's medical institutions during the specified fiscal period.
Maddy summaryHF 251 requires Iowa's state board of education to publish detailed information about nonpublic schools accredited by independent agencies. The board must list each school, the specific educational standards the accrediting agency required for accreditation, and any amendments or waivers to those standards. This information will be posted on the education department's website and updated annually by June 30. The bill expands transparency by making school-level accreditation details publicly available, moving beyond the current requirement that only listed accrediting agencies.
Maddy summaryHF 194 changes how Iowa's Board of Regents is structured by replacing most appointed members with elected ones. It requires eight members to be elected nonpartisanly in school elections: one statewide, one from Iowa's third congressional district, and two each from the other three districts containing public universities. The ninth member must be a full-time student enrolled at an Iowa public university, appointed by the elected members. The bill also sets new election rules, staggered terms, and transition provisions for the 2027 election cycle, replacing previous appointment processes.
Maddy summaryThis bill (HF 195) reclassifies black bears as "fur-bearing animals" under Iowa law, directly affecting hunters and trappers who wish to take them. It requires individuals to obtain a special fur-harvester license from the Natural Resources Commission, subject to commission-imposed rules, before hunting or trapping black bears. The bill also establishes a $2,500 civil penalty for unlawful taking, with seized bears subject to seizure by the Department of Natural Resources. These changes align black bear management with existing regulations for other fur-bearing species like raccoons and beavers.
Maddy summaryHF 197 allows counties in Iowa to use supplemental taxes for the maintenance and operation of a county commission that provides services to veterans. It amends existing law to explicitly include "the maintenance and operation of a county commission of veteran affairs, including providing services to veterans" as a permissible purpose for supplemental levies. This means counties can now certify additional taxes specifically to fund these veteran affairs commissions when basic tax revenue is insufficient. The bill does not create new commissions but expands the existing process for funding county-level veteran services through supplemental levies.
Maddy summaryHF 196 allows Iowa cities to levy a property tax of up to 27 cents per $1,000 of assessed value to fund public libraries, directly affecting cities with libraries and their property owners. The bill requires cities to seek voter approval via petition and election before implementing the tax, with the tax removable through the same process. It reestablishes a library tax eliminated by a prior bill (HF 718), restoring the specific funding mechanism while maintaining the same voter approval requirements that existed before HF 718. The tax is limited to library support and cannot be used for other city purposes.
Maddy summaryHF 155 requires the Iowa State Board of Regents to have its student member physically present at all meetings. If the student member is absent, the board cannot hold a meeting. This bill amends Iowa Code section 262.8 to enforce this requirement, directly affecting how the board conducts its business. The change ensures student representation is present for all official board decisions.
Maddy summaryHF 152 directs Iowa to apply for and participate in the federal Summer Electronic Benefits Transfer (EBT) for Children program, which provides food assistance to children during summer months when school meals are unavailable. The bill requires the Department of Health and Human Services (with Education) to submit an application to the USDA by February 2025 and appropriates state funds to cover administrative costs for the summer 2025 program. It directly affects approximately 240,000 Iowa children eligible for the program, which is funded by an estimated $29 million in federal resources. The bill takes effect immediately upon enactment but applies retroactively to July 1, 2024, ensuring state funding covers costs from that date.