HF 716 allows employees and elected officials of local governments (like counties, cities, school districts, and community colleges) who participate in Iowa’s public retirement system to enroll in the state’s health insurance plan. It requires their employers to apply for coverage, pay monthly premiums at the same rate as state employees (including any employee contributions), and cover administrative fees. Payments go to a new trust fund managed by the state, and employers can deduct employee contributions subject to collective bargaining agreements. The bill mandates annual reports tracking costs, enrollment, and financial impacts. It takes effect July 1, 2026.
HF 718 establishes a process for delaying, rescinding, or approving certain state agency rules based on their fiscal impact. If a rule would cause $1 million or more in annual costs (or $5 million combined over five years) for affected entities, including the agency itself, its effective date is delayed until after the next legislative session ends. If the legislature does not approve the rule via joint resolution before the session adjourns, the rule is automatically rescinded and removed from state regulations. This applies to rules adopted by state agencies after July 1, 2026, and affects agencies creating rules with significant cost impacts on businesses, local governments, or other entities.
HF 715 would automatically deem Iowa-elected U.S. Senators or Representatives resigned if Congress fails to pass a budget by October 31 each year or if the member votes for a continuing resolution with automatic funding extension. This affects Iowa's federal lawmakers directly, triggering their resignation under Iowa state law. The office would then be treated as vacant and filled according to standard procedures for congressional vacancies. The bill does not change federal budget processes but creates a state-level consequence for congressional inaction on funding.
SF 436 removes a $7 million annual cap on real estate transfer tax receipts that can be directed to Iowa's Housing Trust Fund (HTF). Currently, only $7 million of the 30% of these taxes designated for the HTF can be transferred yearly, with excess funds going to the general fund. The bill changes this by allowing all 30% of the receipts (without the $7 million limit) to flow directly into the HTF each year. This directly affects the HTF's funding, which supports affordable housing development and preservation for low-income Iowans and the Iowa Mortgage Help Initiative.
This bill allows Iowa individual income taxpayers to deduct expenses paid to licensed nursing facilities (under Chapter 135C) for health-related care and services, provided those costs weren't already deducted for federal tax purposes. It directly affects Iowans paying for nursing care who file state income tax returns. The deduction applies to expenses incurred for health services, not general living costs at the facility. The law includes retroactive application, making it effective for tax years beginning on or after January 1, 2025.
This bill creates a $1,000 tax credit per clinical preceptorship for Iowa-licensed advanced registered nurse practitioners (ARNPs) who provide uncompensated clinical instruction and supervision to nursing students. To qualify, ARNPs must be employed at the clinical site, have at least one year of preceptor experience, and document student details including hours of supervision and expected graduation year. The credit is refundable and capped at $2,000 annually per preceptor. It applies to tax years beginning January 1, 2026, and requires the Department of Revenue to report annual credit usage to the legislature.
SF 440 requires individuals or entities controlling hazardous substances to pay a 10% fine on top of existing costs for hazardous conditions they cause. This fine applies when someone is already liable for cleanup or damages under current law. Money collected from the fine goes into the natural resources account, which funds state parks, wildlife habitats, forest management, water trail improvements, and conservation education programs. The bill directly affects businesses or individuals managing hazardous materials that create unsafe conditions. It creates a new financial penalty while directing revenue toward environmental conservation projects.
SF 439 allows Iowa cities to levy a tax of up to 27 cents per $1,000 in property value to fund public libraries, directly affecting city residents who vote on the tax. The tax requires voter approval through a petition and election process: a majority must approve it at a regular city election, and it can be removed the same way. This bill reestablishes a library funding mechanism eliminated by a prior law (HF 718), restoring the specific tax rate and voter approval requirements that existed before that change. The tax would be part of a city's general fund levy, supporting library operations and services.
SF 434 creates a state child care solutions fund within Iowa's treasury, controlled by the Department of Health and Human Services (HHS). The fund uses $6 million in state appropriations (for FY 2025-2026) plus interest and private donations to provide a 2:1 state match for communities that secure private investment to increase child care worker wages. This directly affects child care providers and workers in designated geographic areas ("communities"), requiring communities to raise private funds to qualify for state matching dollars. HHS must track and report annually on how funds are used, including wages increased, workers retained or hired, and new child care slots created.
HF 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.
This bill allows cities or counties to cancel tax sales for properties containing abandoned buildings. If a city or county files a verified petition stating a building is abandoned (per §657A.1), the county treasurer must cancel the sale and refund the tax certificate holder’s purchase price plus 2% monthly interest. It directly affects tax sale certificate holders who bought properties with abandoned buildings before redemption or a tax deed was issued. The refund includes interest on the purchase price and any added costs from §447.1, calculated from the purchase date until payment.
This proposed constitutional amendment would establish a fundamental right to reproductive care in Iowa's Constitution, protecting services like contraception, abortion, prenatal care, and infertility treatment. It prohibits the state from interfering with these personal health decisions unless a "compelling state interest" is proven through the "least restrictive means," with specific exceptions allowing post-viability abortion restrictions only when medically necessary to protect a patient's life or health. The amendment directly affects all Iowans seeking reproductive healthcare by enshrining these rights at the constitutional level. If adopted by the legislature and voters, it would replace current state abortion laws with this new constitutional standard, though it remains a proposal pending ratification.
