This bill repeals Iowa's education savings account program, which provided state-funded vouchers to families for nonpublic school expenses like tuition, tutoring, and learning materials. It removes the program from state law (repealing Section 257.11B) and adjusts related funding calculations in school finance codes to exclude students who previously used these accounts. The program directly affected families enrolling children in nonpublic schools who received these state-funded payments. The bill makes no new funding changes but eliminates the program's structure and its impact on school district cost formulas.
SF 2354 (Iowa) establishes three options for landlords to seek reimbursement from tenants for damage caused by assistance, emotional support, service, or therapy animals in rental housing. Landlords may use the Department of Revenue’s tax setoff program, claim a refundable income tax credit, or join a state-run insurance risk pool (optional). The bill prohibits landlords from charging deposits for service animals but allows reasonable, refundable deposits for emotional support or therapy animals (used only for damage beyond normal wear and tear). It also penalizes intentional misrepresentation of an animal as an assistance or support animal with a simple misdemeanor charge. The bill takes effect July 1, 2027.
HF 2577 modifies Iowa's property tax system to limit annual increases in taxable property values. For residential, commercial, and industrial properties, it prohibits value increases exceeding the prior year's value (2027-2029) or an inflation-linked factor (2030+), unless specific changes occur like ownership shifts, boundary adjustments, or major improvements over 5% of current value. The bill requires assessors to base values on fair market value using standard appraisal methods while restricting consideration of business financial data for commercial/industrial properties. These changes directly affect property owners and local governments relying on property tax revenue for funding. The bill also includes retroactive provisions for certain tax years.
This bill modifies Iowa's smokefree air law to specifically define and regulate "cigar bars" while permitting certain delivery sales of premium cigars. It creates a new permit system requiring cigar retailers to pay a $25 annual fee to sell cigars via mail, internet, or phone, with strict business requirements (e.g., 50% revenue from premium cigars, 21+ only, humidor capacity). The law defines "cigar bar" as establishments meeting specific criteria, including holding a class "C" alcohol license and clearly posting smoking policies. It directly affects cigar retailers seeking to offer delivery sales within Iowa, adding administrative requirements while maintaining smokefree air protections for other venues.
This bill allows Iowa taxpayers to voluntarily contribute $1 or more from their individual income tax return to a public school checkoff fund. The fund, managed by the state department of management, collects these contributions annually and distributes them to school districts starting in 2027 based on each district's budget enrollment. School districts receive these funds as general revenue (not counted toward district costs) and may use them for any school purpose. The checkoff will appear on tax forms for the 2026 tax year, with contributions becoming available for school funding beginning July 1, 2027.
HF 2310 establishes a permanent state funding stream for pediatric cancer research at the University of Iowa Hospitals and Clinics. It appropriates $1 per Iowa resident annually (based on U.S. Census population estimates), capped at $3 million per fiscal year starting July 2026, directly from the state general fund. The funds must be used exclusively for pediatric cancer research activities - including lab work and clinical trials - at the University of Iowa, with strict prohibitions against covering administrative costs or unrelated projects. The State Board of Regents is required to submit an annual report detailing how the funds were spent to the governor and legislature by October 1. This bill directly affects the University of Iowa's cancer research programs and all Iowa residents through the per-resident funding mechanism.
SSB 3103 creates the "EDGE Program" (Headquarters Expansion and Development for Growth and Employment), offering tax incentives to businesses that retain or locate corporate headquarters in Iowa. To qualify, businesses must have global presence, generate over 50% revenue outside Iowa, operate in specific sectors (like tech or bioscience), and meet wage/benefit requirements. 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 directly affects eligible businesses seeking state incentives and the Economic Development Authority, which will administer the program.
This bill requires data center businesses in Iowa that claim sales tax exemptions or refunds to invest 5% of the claimed amount annually into qualifying businesses or innovation funds. Specifically, they must make this investment by year-end based on the prior year's exemption/refund value. If they fail, the state cancels their tax exemption eligibility and requires repayment of the full claimed amount as a tax payment. The bill also updates annual reporting requirements for data centers to include details about exempt property purchases and tax refunds starting in 2027.
This bill modifies multiple aspects of Iowa's education system. It changes how charter schools receive funding by adding specific supplements to per-pupil allocations, requires charter school employees to join the state retirement system, and allows students in charter or nonpublic schools to participate in public school sports under defined conditions. The bill also designates charter schools as local education agencies for federal funding purposes and creates bond authority for charter and accredited nonpublic school facility projects. These changes apply to school budget years starting July 1, 2026.
HF 2723 designates physical gold and silver bullion (meeting purity standards) as legal tender in Iowa, meaning residents can use it for transactions but businesses are not required to accept it. The bill establishes secure storage facilities ("bullion depositories") for gold/silver, requires electronic payment systems for transactions using this "specie," and mandates the state treasurer to approve these depositories and payment systems. Key provisions include tax exemptions for gold/silver exchanges, protections preventing state seizure of bullion deposits (which remain solely owned by account holders), and prohibitions against using the system for social credit scoring or surveillance. The treasurer must report annually on depository operations, payment system usage, and the economic impact of this change, with implementation required by July 2027.
