Ways and Means

SF 469 establishes an "emeritus license" for physicians and surgeons, including osteopathic physicians, in Iowa. This license is available to individuals aged 60 or older who are primarily engaged in supervising and training resident physicians. Holders of an emeritus license can maintain their full scope of practice and are exempt from continuing education requirements. The license is valid for three years, renewable once, and carries half the application and renewal fees of a standard license, with initial licenses not issued before January 1, 2026.

SF 2231 expands access to preschool and college programs in Iowa. It allows community-based childcare centers and preschool providers to participate in school district programs under specific agreements, ensuring eligible four-year-olds can access services regardless of their program type. The bill also creates pathways for high school students (grades 9-12) to enroll in nonsectarian college courses at community colleges for credit, requiring school districts to notify students and parents about these options. Additionally, it mandates that public school districts make textbooks available to accredited nonpublic school students upon request, using state funds if appropriated. These provisions directly affect preschool providers, public/private school districts, high school students, and nonpublic school students.

This bill creates the "EDGE Program" to incentivize businesses with global presence to establish or retain corporate headquarters in Iowa by offering tax credits for creating or retaining high-wage jobs. To qualify, businesses must generate over 51% of revenue outside Iowa, operate in qualifying sectors (like tech or bioscience), and provide comprehensive employee benefits. The bill repeals several existing programs, including the New Jobs Tax Credit and Major Economic Growth Attraction Program, while establishing a new fund for electric transmission system planning. It also creates a separate "Business Incentives for Growth Program Training Fund" to support workforce development.

HF 2071 increases Iowa's tax refund for biodiesel producers from 4 cents to 5 cents per gallon. The refund amount is calculated by multiplying this new rate by the total gallons of biodiesel produced quarterly within the state. The bill also extends the program's expiration date from January 1, 2028, to January 1, 2031. This directly affects Iowa-based biodiesel producers by increasing their quarterly tax refund.

This bill grants law enforcement officers the right to appeal or intervene in decisions by prosecuting agencies to place them on a Brady-Giglio list, which restricts their ability to testify in cases involving evidence that could exonerate the accused. It establishes a process where a district court reviews these decisions behind closed doors, examining confidential evidence to determine if the officer should remain on the list. If the court rules in favor of the officer, it can remove them from the list and order the state or local government to pay for the officer's legal fees and related costs. The law applies immediately and covers officers placed on the list since July 1, 2021, regardless of when the bill is enacted.