A bill for an act prohibiting the state or a political subdivision of the state from entering into contracts with, or providing tax incentives or specified benefits to, certain companies that censor online content, and including effective date and applicability provisions.

HF 451 prohibits Iowa state agencies and local governments (like cities, counties, or school districts) from entering contracts with or providing tax incentives to large online platforms that censor content. It defines "censorship" through Chapter 554I (which includes restrictions on removing "excessively violent content" or "expressive merchandise"), targeting platforms with specific size thresholds (e.g., 75 million U.S. users for marketplaces). Violating this law triggers a 10% reduction in a political subdivision’s budget and tax revenues, increasing by 5% annually if the violation isn’t fixed by January 31. The bill focuses on government spending decisions, not direct regulation of online content.