Rep. Taylor Collins

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 summaryHF 28, known as the "Iowa Land Redevelopment Trust Act," establishes a framework for municipalities to create land redevelopment trusts. These trusts are public entities designed to acquire and manage dilapidated, abandoned, blighted, and tax-delinquent properties within their jurisdiction. The goal is to return these properties to productive use, which could include revitalizing areas, providing affordable housing, or attracting new industry. Municipalities, either individually or jointly, can create these trusts, which would be governed by a board of directors.

Maddy summaryHF 414 prohibits county attorneys in Iowa from engaging in legal work that creates conflicts of interest with their duties to the county or county officials. Specifically, it bars them from accepting fees related to cases they handle, representing other parties in similar cases, or jointly representing the county and officials with competing interests. The bill also gives county boards of supervisors the authority to hire outside lawyers to resolve disputes with county attorneys or determine if conflicts exist, and allows county sheriffs to petition courts for conflict determinations if boards refuse to act. If a conflict is confirmed, courts must rule within 30 days, with county costs covering the process. The bill was withdrawn in March 2025 after committee approval.

Maddy summaryHF 131 creates new incentives for communities to address large abandoned buildings and underutilized commercial properties. It allows cities with populations under 30,000 to receive a two-year redevelopment tax credit for grayfield sites over 50,000 square feet, and provides cities with up to $500,000 in forgivable loans (with 25% forgiven upon successful remediation) for cleaning, repurposing, or selling properties of 50,000+ square feet. The bill also expands funding for communities to address abandoned buildings, enabling cities with 5,000-30,000 residents to receive up to $10 per square foot (capped at $1 million) for waste abatement, recycling, and renovation. These provisions directly affect small and mid-sized Iowa communities seeking to revitalize neglected properties.

Maddy summaryHF 20 would amend Iowa law to allow counties to acquire vehicles or vehicle equipment for specific departments without needing voter approval for general obligation bonds. The bill adds the county sheriff, county attorney, county jail facility, county maintenance department, county conservation department, and county public health department to the list of entities eligible for this "general county purpose" funding. This means counties could purchase necessary vehicles for these departments using regular county funds instead of requiring a separate election. The bill was recommended for passage by committees but was ultimately withdrawn in March 2025.

Maddy summaryHF 122 increases funding for Iowa school districts that share operational functions with other entities, specifically raising the supplementary weighting for sharing a school resource officer (SRO) from 2 to 4 pupils. This policy change directly affects school districts sharing SRO services (or other eligible roles like counselors or special education directors) for at least 20% of the school year. The bill provides additional state funding by assigning districts extra weighted pupils based on shared functions, with SRO sharing now earning 4 pupils instead of 2. The change applies to school budget years beginning July 1, 2025.

Maddy summaryHF 146 directs the University of Iowa College of Medicine and Des Moines University Osteopathic Medical Center to jointly study transitioning their medical programs from four years to three years. The study must analyze other medical schools that have made similar changes and examine potential student cost reductions. Both institutions must submit findings and recommendations to the governor and legislature by December 1, 2025. The bill was withdrawn on March 14, 2025, and does not enact any immediate policy changes.