Rep. Mike Vondran

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 442 amends Iowa law to require the disclosure of lead service lines during real estate transactions. This bill directly affects individuals selling and buying real property in Iowa. It adds definitions for "service line" and "lead service line" to the state's real estate disclosure code. Sellers will now be required to include information about the presence of lead service lines as part of their standard property disclosure statements.

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 summaryThis resolution formally recognizes and commends the National Conference of State Legislatures (NCSL) for its 50th anniversary. It highlights NCSL's role as a bipartisan organization supporting state legislatures through research, idea-sharing, and fostering cooperation. The resolution has no policy impact; it simply expresses congressional appreciation and directs the House Chief Clerk to send a copy to NCSL.

Maddy summaryHF 563 requires Iowa county and city assessors to use standardized metrics developed by the International Association of Assessing Officers (IAAO) to ensure equitable property valuations. Specifically, it mandates that assessments maintain a coefficient of dispersion (COD) below 15.99% and a price-related differential (PRD) between 0.98 and 1.03 for each property class, unless justified by "good cause." The bill also defines "like property" as all property within the same class for appeal purposes and limits the use of special counsel in assessment litigation to cases involving business entities. These changes directly affect local assessors, property owners appealing valuations, and taxing districts handling assessment disputes.

Maddy summaryHF 586 requires school districts, accredited nonpublic schools, charter schools, and innovation zone schools to develop specific response policies for fire alarms activated outside scheduled drills during potential active shooter incidents. The bill mandates that these policies direct how students, school employees, and non-employee staff regularly present in school buildings should respond to such alarms to ensure safety. These policies must be included in existing emergency operations plans, which schools must develop by June 30, 2019, and update annually. The law takes immediate effect upon enactment.

Maddy summaryHF 585 requires school administrator employment contracts that include severance payments to include a specific statement: administrators will not receive severance payments if their contract is terminated due to a criminal conviction related to their job duties (excluding minor offenses like parking tickets or simple misdemeanors). This applies only to new or renewed contracts entered into on or after the bill's effective date. The bill modifies contract terms but does not change severance payment amounts or timing.

Maddy summaryHF 336 requires Iowa public school districts to incorporate age-appropriate Holocaust education into middle and high school curricula by the 2025-2026 school year. The bill mandates instruction covering the causes and consequences of the Holocaust, historical antisemitism, resistance efforts, and the U.S. role in defeating Nazi Germany, including contributions by diverse military groups. School districts must also provide teacher training on these topics through professional development programs using approved resources like the U.S. Holocaust Memorial Museum. The Iowa Department of Education will annually report on school district compliance. This law applies to all public school districts in Iowa and uses existing state funding without requiring new appropriations.

Maddy summaryHF 208 allocates $35 million in tax incentives for workforce housing projects, to be applied against individual and corporate income taxes, franchise tax, insurance premiums tax, and moneys and credits tax. It reserves $17.5 million specifically for housing projects in small cities (as defined in Iowa law) registered after July 1, 2017. The remaining funds may allocate up to one-third to projects in Iowa's two most populous counties, but only for projects registered after July 1, 2025. This bill directly affects developers and builders of workforce housing projects seeking tax credits under these specific allocation rules.

Maddy summaryThis resolution (HR 3) is a symbolic statement by Iowa's House of Representatives affirming the state's support for Israel. It does not create new laws or directly affect individuals or entities; instead, it expresses solidarity through shared values, condemns antisemitism and terrorism, and encourages cultural and economic collaboration between Iowa and Israel. The resolution highlights Iowa's partnership with Israel's Western Galilee region, economic ties in agriculture and technology, and support for Israel's sovereignty following the October 7 attacks. It was adopted unanimously (76-10) on February 13, 2025, with no binding policy changes.