Iowa Bills

HF 29 caps annual fur dealer license fees at $50 for both Iowa residents and nonresidents, directly affecting fur dealers operating in Iowa. Currently, residents pay $264 annually and nonresidents pay $586.50 annually (or $292.50 for one day/location), with nonresidents from states without reciprocity paying higher fees. The bill replaces existing fee structures by establishing a flat maximum fee, regardless of residency or reciprocity agreements. This change simplifies licensing costs but significantly lowers fees for most dealers compared to current administrative rules.

HF 1050 modifies how certain aboveground storage tanks are assessed for property tax purposes. The bill specifies that aboveground storage tanks with a capacity of 91,000 gallons or less will no longer be assessed and taxed as real property, regardless of their use. This change directly affects property owners with such tanks and local taxing authorities. The bill takes effect upon enactment and applies retroactively to assessment years beginning on or after January 1, 2025.

This Iowa bill establishes a formal program for managing and recycling specific types of batteries, such as portable and medium-sized ones, while excluding items like car batteries and small electronics. It requires manufacturers and retailers to join an approved stewardship plan by 2028 to continue selling covered batteries, ensuring these products are marked with producer identification. The legislation also creates a system of designated collection sites for the public to drop off batteries and sets up rules to calculate how effectively these programs collect and recycle materials.

SF 2425 is an education bill modifying multiple areas, primarily affecting charter schools, nonpublic schools, and public school districts in Iowa. It increases funding for charter schools by adding teacher leadership, salary, and professional development supplements to their per-pupil state allocation. The bill also requires charter schools to participate in the state retirement system and establishes new rules allowing students at nonpublic schools or charter schools to join public school athletic programs under specific conditions. These changes apply to school budget years starting July 1, 2026, and include provisions for charter school closures and federal funding access.

HF 2303 requires promoters of professional or amateur kickboxing matches (defined as public events with admission fees, donations, or merchandise sales) to obtain a license from Iowa's state commissioner of athletics. It mandates that promoters report ticket sales and gross receipts within 20 days after an event and pay a 5% tax on those receipts (after deducting state sales tax). The bill applies the same licensing, reporting, and tax rules to kickboxing that currently govern mixed martial arts events under existing Iowa law. This formalizes kickboxing regulation under the commissioner’s authority, aligning it with current administrative practices for similar combat sports.

HF 863 removes a prohibition on non-emergency vessels displaying solid blue lights while operating on Iowa waters under the Natural Resource Commission's jurisdiction. Current law already banned both solid and flashing blue lights (except for authorized emergency vessels), with a $35 fine for violations. This bill specifically lifts the ban on solid blue lights but maintains the prohibition on flashing blue lights. The change directly affects all vessel operators on these waters, allowing solid blue lights without requiring emergency status.

This resolution instructs the Senate to pause its review of specific government appointments. It applies to any positions submitted by the Governor or other authorities on or after April 15, 2026, that have not yet been confirmed by that date. The key mechanism is a formal deferral of action, meaning the Senate will not vote on these confirmations until further notice. This measure directly affects the confirmation process for those specific roles but does not change the underlying laws or the qualifications required for the positions.

This bill modifies Iowa's urban renewal tax rules to ensure that property taxes collected for emergency medical services are not used to pay off municipal debt or fund low-income housing projects. Under the new provisions, these specific emergency medical service taxes must be collected from all taxable property within the district without being diverted to special funds for urban renewal. The changes apply to property taxes due in fiscal years starting on or after July 1, 2027.

This bill exempts ethanol-blended gasoline containing 85% or more ethanol (like E85) from Iowa's excise tax when purchased exclusively for use in farm equipment (implements of husbandry) used in agricultural production. It directly affects farmers and agricultural suppliers who buy this specific fuel for farming operations. To qualify for the exemption, purchasers must provide a valid exemption certificate to the supplier, which must be signed, complete, and retained by the supplier for three years. If the fuel is later used outside agricultural production, the purchaser must pay the excise tax directly to the Iowa Department of Revenue.

SF 2279 creates a tax credit for Iowa taxpayers who donate to maternity group homes, allowing them to claim a 100% credit against several state taxes (including individual, corporate, and franchise taxes) for their donations. The credit directly affects donors and qualifying maternity group homes, which are defined as community-based residences providing housing, care, and support for pregnant or postpartum women with children. Key limits include a $3.5 million annual statewide cap on total credits and a $500,000 cap per organization, with applications approved on a first-come, first-served basis within six months of donation. The credit cannot be carried forward, transferred, or used to reduce taxable income, and excess credits are forfeited.

SF 2292 updates Iowa's corporate tax code to maintain a deduction for net controlled foreign corporation tested income (NCTI), aligning with recent federal tax law changes. It replaces the outdated reference to "global intangible low-taxed income" (GILTI) with NCTI under federal Section 951A, ensuring Iowa businesses can still claim this deduction. The bill directly affects Iowa corporations with foreign operations that previously relied on this deduction under state law. It applies retroactively to tax years beginning January 1, 2026, to correct a technical gap caused by federal legislation.

This bill (SF 2446) strengthens privacy protections for tax returns filed by captive insurance and life captive reinsurance companies in Iowa. It prohibits state employees from inspecting or disclosing these returns (Section 1, Section 2), imposing serious misdemeanor penalties including dismissal from state employment for violations. The bill also allows the Iowa Department of Revenue to share such information with federal tax authorities or other states under existing agreements (Section 1, Section 2). These provisions directly affect captive insurance companies operating in Iowa and state employees handling their tax filings.