Sen. Sandy Salmon

Maddy summarySF 59 expands Iowa's farm tenancy net income exclusion for individual income tax by allowing income earned through certain business entities (like partnerships, S corporations, trusts, or disregarded entities) to qualify for the exclusion, just as if received directly by the farmer. This change directly affects farmers who operate through these business structures, enabling them to exclude farm tenancy income from their taxable income under the same conditions as direct recipients. The bill clarifies that income accruing to a grantor trust or disregarded entity is deemed distributed to its sole owner if they have the right to withdraw it. It takes effect immediately upon enactment and applies retroactively to tax years beginning January 1, 2024.

Maddy summaryThis bill prohibits Iowa's child welfare department from requiring foster care providers or prospective adoptive parents to affirm policies about sexual orientation or gender identity that conflict with their sincerely held religious or moral beliefs. It also prevents the department from denying foster care licensing or adoptive parent eligibility based on such beliefs. The law allows affected individuals to seek legal remedies, including injunctions and attorney fees, if their rights are violated. Importantly, it does not prevent child welfare agencies from considering a child's or family's beliefs when determining placement, ensuring decisions remain focused on the child's best interests.

Maddy summarySF 265 creates a conference realignment committee to oversee changes in high school athletic conferences across Iowa. Starting July 1, 2025, school districts and accredited nonpublic schools must get the committee’s approval before switching conferences, and the committee must consider factors like enrollment, travel distance, and traditional rivalries. Schools must also offer both boys’ and girls’ sports in all seasons to remain in conferences, and schools withdrawing without approval face a two-year competition ban. The bill directly affects all Iowa public schools and accredited nonpublic schools participating in state athletic associations.

Maddy summarySF 235 repeals Iowa Code section 728.7, which currently provides legal exemptions for public libraries and schools. This exemption protects the use of educational materials and art exhibitions in libraries, schools, and youth programs from being classified as obscene under Iowa's obscenity laws. The bill removes this specific protection, meaning libraries and schools would no longer have this explicit legal shield when handling materials that might be deemed obscene under general obscenity laws. The repeal would directly affect public libraries, schools, and educational programs that previously relied on this exemption for their material use.

Maddy summarySF 335 prohibits public schools, community colleges, and state universities from including sexual orientation or gender identity instruction in curricula and restricts diversity, equity, and inclusion (DEI) efforts. It allows parents or school employees to file lawsuits against school districts to stop alleged violations, with the school district facing a $50,000 civil penalty per violation if sued successfully. The bill also requires school administrators to report known violations of these restrictions to the district. These provisions apply to all public K-12 schools, community colleges, and state universities governed by the Iowa Board of Regents.

Maddy summarySF 347 prohibits public libraries in Iowa counties and cities from purchasing or providing materials depicting sex acts (as defined in Iowa law) to minors. It requires librarians to avoid knowingly sharing obscene material or hard-core pornography with minors, and allows parents/guardians to file complaints after 30 days of continued violations. If a court rules in favor of the complainant, the library entity faces civil penalties of at least $5,000 plus $500 per day, plus $10,000-$20,000 in damages to the parent, with fines paid to the state general fund. The bill applies to all public library districts and city libraries, creating a civil enforcement path for alleged violations.

Maddy summaryThis Iowa bill (SF 249) creates a legal right for people or property within 25 miles of a carbon dioxide pipeline or facility release to seek compensation from the pipeline or facility owner. It establishes strict liability, meaning owners must pay for all damages - both past and future - without needing to prove fault. Victims must file claims within one year of the release, and any court judgment against the owner gets priority over other debts or liens. The bill takes effect immediately upon enactment.

Maddy summaryThis bill creates the Iowa Carbon Dioxide Disaster Relief Fund to provide immediate response and long-term recovery for communities affected by CO2 pipeline incidents, such as leaks or ruptures. It imposes a tax on CO2 pipeline operators and facilities to fund the relief efforts, requiring a minimum $10 billion balance in the fund before pipelines can operate in Iowa. The fund will cover emergency cleanup, victim compensation, rebuilding, and environmental restoration. Two oversight boards - the Oversight Board (managing fund integrity) and Victim Assistance Board (distributing aid) - will administer the fund and ensure resources reach affected individuals and communities.

Maddy summaryThis bill (SF 120) amends Iowa law to require parental consent for minors seeking vaccinations against sexually transmitted diseases or infections. Currently, minors can consent to STI-related medical care (prevention, diagnosis, treatment) without parental involvement; this bill creates an exception specifically for STI vaccinations, mandating parental consent for that service. It directly affects minors under 18 seeking STI vaccines and their parents or legal guardians. The key provision changes Section 139A.35 of the Iowa Code to exclude vaccinations from the existing minor-consent exception for STI care. The bill is currently in committee review.

Maddy summaryThis bill modifies Iowa's education laws to update requirements for private instruction, world language teaching, dual enrollment access, and tax credits. It requires parents of privately instructed students to submit detailed course outlines and health documentation, while ensuring diplomas from private programs are treated equally to public school diplomas. The bill prohibits altering grammatical gender in world language instruction (e.g., Spanish, French) when teaching languages that use gendered grammar. It also clarifies dual enrollment access for privately instructed students to participate in public school academic and extracurricular activities. The tuition tax credit section is amended to adjust the credit amount for dependent students in kindergarten through grade 12.