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.
This bill amends Iowa's definition of "qualified education expenses" for state tax-advantaged savings plans. It aligns Iowa's definition with specific federal Internal Revenue Code sections (529(e)(3) and 529(c)(7)), expanding covered expenses to include elementary/secondary school tuition, registered apprenticeship program costs, and principal/interest payments on qualified education loans for beneficiaries or their siblings. The change directly affects Iowa residents using the state's educational savings plan trust (Code chapter 12D) by clarifying which education costs qualify for tax benefits. The bill removes an outdated reference to a specific federal amendment while updating the definition to match current federal guidelines.
SF 657 modifies the state's tax credit system by creating new credits, changing existing ones, and eliminating some tax incentive programs. It establishes penalties for failing to comply with these tax credit rules and specifies when the changes take effect, including retroactive application to prior tax years. This bill directly affects businesses and individuals who claim tax credits under the state's finance code. Signed into law by the Governor on June 6, 2025, it changes how taxpayers access and qualify for state tax incentives.
SF 660 establishes a regulatory framework for legal sports wagering within the state and allocates state funds to support tourism initiatives. It directly affects licensed sports betting operators, state tourism agencies, and businesses in the hospitality sector. Key provisions include creating licensing requirements for sports wagering entities, setting tax rates on bets, and directing new revenue toward tourism marketing and infrastructure projects. The bill was signed into law by the Governor on June 11, 2025, following unanimous passage in the Senate.
SF 628 allocates specific state transportation funds to renovate the Waterloo maintenance garage for Department of Transportation (DOT) employees. It directs money from the road use tax fund, primary road fund, and statutory allocations fund toward this facility upgrade. The bill directly affects DOT maintenance staff working at the Waterloo location by improving their workplace. Signed by the Governor in June 2025, it became law to fund this specific infrastructure project.
HF 1039 allocates funding from Iowa's Rebuild Infrastructure Fund and Technology Reinvestment Fund to cover county costs for furnishing district courthouses. It directly affects county governments by requiring them to use these specific state funds for purchasing or maintaining court furniture and equipment. The bill provides a clear funding mechanism and includes effective date provisions, ensuring counties can access these resources without additional local spending. As a funding bill, it does not create new policies but directs existing state funds toward a specific local government need.
HF 975 amends multiple economic development and community programs in Iowa, affecting local governments, businesses, and residents participating in initiatives like brownfield redevelopment, historic preservation, tourism marketing, and homelessness services. It modifies tax credit programs for brownfields, grayfields, and historic preservation, adjusts funding for tourism and community attraction, and updates the Iowa Reinvestment Act. The bill also clarifies applicability and retroactive provisions for these programs. Signed into law by the Governor on June 6, 2025, it updates existing frameworks rather than creating new programs.
This bill enacts changes across several areas overseen by the Iowa Department of Health and Human Services. It introduces definitions for "behavioral health districts" and "disability access points" and establishes new restrictions on who can serve as an advocate for involuntarily hospitalized patients, excluding those affiliated with administrative services organizations (ASOs) or care providers. The bill also updates child foster care laws to formally include "approved kinship caregivers" alongside licensed foster parents, granting them decision-making authority under the "reasonable and prudent parent standard" and ensuring their participation in care planning. These provisions directly affect individuals receiving mental health and disability services, children in foster care, and the various organizations involved in providing these services.
SF 297 sets new rules for contracts state agencies in Iowa must use when buying goods or services. It bans 19 specific contract terms that could unfairly burden the state, such as clauses requiring the state to cover a vendor’s legal costs, using foreign law, hiding payment terms, or forcing arbitration. The bill also requires all contracts to follow Iowa law and be litigated in Iowa courts. These rules apply to all state agency contracts signed or renewed after the bill takes effect, directly affecting how state agencies negotiate and manage vendor agreements.
This bill primarily mandates that individuals and businesses required to file sales and use tax returns must do so electronically. It directly affects all taxpayers subject to sales and use tax filing requirements. A key provision states that any return not filed electronically, when required, will not be considered valid by the department unless an exception is granted. Taxpayers unable to file electronically can request permission from the director to use an alternative filing method. The bill also allows the department to adopt rules to administer these new electronic filing requirements and takes effect immediately upon enactment.
