This bill establishes a dedicated fund within the Iowa state treasury to finance the construction and infrastructure improvements of state prisons. It creates two specific accounts within this fund: one for building new prisons or replacing old facilities, and another for programs aimed at reducing inmate recidivism, such as mental health care and job training. The funding for these accounts will come from fines, fees, and forfeited bail collected in criminal cases, with specific portions allocated once existing prison bonds are paid off. Additionally, the bill requires the Department of Corrections to submit annual reports on the status of all infrastructure projects and directs the legislature to form a committee to study the need for additional prison capacity.
This bill establishes the Iowa Rural Health Transformation Fund within the Department of Health and Human Services to manage federal funding received from the federal Rural Health Transformation Program. The fund will be used exclusively for purposes authorized by the Centers for Medicare and Medicaid Services, with interest and earnings remaining in the fund rather than reverting to the general state budget. The Department of Health and Human Services must report quarterly spending details to the General Assembly, including specific city locations where funds are used, and share all federal program reports with the legislature. The fund and its associated provisions will automatically expire on October 1, 2032.
This bill creates a new Scenic Byways Enhancement Fund in Iowa to support the maintenance and improvement of scenic roads across the state. The fund will be financed through voluntary one-dollar contributions collected from vehicle registration applicants and existing state transfers, with all collected money going to the state treasury except for a small portion counties may keep. The state department of transportation will manage the fund to cover costs for litter prevention, upkeep, and development of scenic routes. The legislation takes effect on January 1, 2027, and requires the department to establish rules for administering the program.
HF 2492 adds career and technical education (CTE) instructors to the list of positions eligible for shared operational functions that qualify for extra school district funding. School districts sharing CTE instructors (defined as licensed teachers with specific endorsements in grades 5-12) with other districts or political subdivisions for at least 20% of the school year will receive a supplementary funding boost of three pupils per shared function. This change expands existing funding rules, which previously covered roles like counselors and special education directors, to specifically include CTE instructors. The bill aims to redirect resources toward student programming by incentivizing shared staffing arrangements.
HF 2684 allows Iowa school districts to use specific state funds tied to students enrolled in the education savings account program for any general school purpose starting in 2026, rather than being restricted to teacher salaries, professional development, or leadership programs. These funds, currently designated for limited uses under sections 257.10(9), (10), and (12), would gain full flexibility for districts after July 1, 2026. The bill directly affects school districts receiving these categorical funds from savings account participants. It removes prior requirements for how these funds must be spent, enabling districts to allocate them toward general operational needs like facilities, technology, or other non-specific expenses. The change applies only to funds attributable to resident pupils in the savings account program.
HF 970 allocates $1 million for Iowa's Double Up Food Bucks program, which helps SNAP recipients buy fresh produce at farmers markets and grocery stores. It requires grant recipients to match funds dollar-for-dollar and ensures the funds remain available beyond the fiscal year. The bill also seeks federal approval to restrict SNAP-eligible foods to healthy items like fruits, vegetables, whole grains, and lean proteins. This food eligibility change would take effect only after the USDA approves the modification. The program funding becomes effective upon federal approval of the food rules.
HF 1008 creates a legal framework for Iowa municipalities to establish "land redevelopment trusts" aimed at addressing blighted, abandoned, or dilapidated properties. These trusts, created by city ordinance or county resolution, can acquire, rehabilitate, and manage such properties to revitalize neighborhoods and boost tax revenue. The bill defines key terms like "blighted" (unsafe, deteriorated properties) and outlines that trusts must be governed by local boards composed of officials or employees, serving without pay. This enables communities to proactively restore non-productive properties into productive uses, such as affordable housing or commercial spaces, without mandating specific actions.
HF 1033 designates rural water districts, organized under specific state chapters, as exempt entities for sales and use tax purposes. This change allows these districts to apply for refunds on sales and use tax paid for building materials, supplies, equipment, and services from contractors under written agreements. The bill specifically makes construction services provided to these districts exempt from sales tax, which differs from existing law. It also removes a current, more limited sales tax exemption for building materials to prevent duplicate provisions.
HF 1034 creates a new individual income tax credit in Iowa for taxpayers who purchase firearm safety devices. The credit is equal to the sales price of the device, up to a maximum of $500. Eligible devices include those designed to prevent a firearm from being operated without deactivation, or a new, personal-use "qualified gun safe" made of steel or similar strong material. Any unused credit can be carried over to the following tax year, and the bill applies retroactively to purchases made on or after January 1, 2025.
HF 1026 updates the adoption tax credit available against individual income tax for taxpayers in Iowa. The bill increases the maximum credit for qualified adoption expenses from $5,000 to $20,000 per adoption. It also specifies that any credit amount exceeding a taxpayer's liability is refundable. This act takes effect upon enactment and applies retroactively to adoptions finalized on or after January 1, 2024, for tax years beginning on or after that date.
