Budget & Taxes

in committee · Iowa · Senate Feb 11, 2026

SF 2240: A bill for an act extending the deadline to enter into withholding agreements under the targeted jobs withholding credit pilot project.

This bill extends the deadline for cities and economic development authorities to enter into withholding agreements under Iowa's targeted jobs withholding credit pilot program. The new deadline is June 30, 2030, instead of the previous June 30, 2027. This three-year extension provides additional time for participating cities and authorities to finalize these agreements. The change specifically modifies the deadline date in Section 403.19A of Iowa's code, without altering the program's core structure or eligibility.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends deadline for targeted jobs withholding credit program, enabling continued tax credit utilization for business job creation under Iowa's tax code, aligning with business assistance and tax credit policy.90% confidence

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died · Iowa · House Apr 9, 2026

HF 2340: A bill for an act relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products; the regulation of the transportation of agricultural commodities; the use of agricultural land; and taxation, including property taxes, excise and sales taxes, and income taxes; making penalties applicable; and including effective date and applicability provisions.

HF 2340 establishes the "Choose Iowa" promotional program to support Iowa agricultural products. It creates a school purchasing program where schools receive matching funds (1:1) to buy eligible Iowa-grown food products from farms or businesses enrolled in the program. It also creates a food bank purchasing program, reimbursing Iowa food banks and emergency feeding organizations at a 1:1 rate for purchasing qualifying products, with a $200,000 annual cap and a $50,000 per organization limit. The bill requires farms/businesses to be "Choose Iowa" members to participate, and the Department of Agriculture administers both programs with annual reporting requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates state funds via 1:1 matching grants for schools and food banks to purchase Iowa agricultural products, directly funding agricultural programs through budget mechanisms.95% confidence

Sub-Topics Procurement

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died · Iowa · House Mar 9, 2026

HF 2393: A bill for an act permitting school districts to use certain categorical funds generated from pupils participating in the education savings account program for any school general fund purpose.

HF 2393 allows Iowa school districts to use specific categorical funds - generated from students enrolled in the state's education savings account program - for any general school budget purpose, rather than restricted uses. This change applies only to funds tied to students participating in the education savings account program under Section 257.11B. Previously, these funds had to cover teacher salary supplements, professional development, or leadership program costs, but the bill removes those restrictions starting July 1, 2026. The policy directly affects school districts receiving these funds and provides greater budget flexibility for general operations.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases fiscal flexibility for school districts by removing restricted fund uses, promoting efficient budget management within school finance.85% confidence ✗ EducationOpposes EducationRemoves requirement for funds to cover teacher salaries/professional development, allowing diversion to general purposes instead of dedicated educational support.85% confidence

Sub-Topics State Budget School Choice School Funding Teachers

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died · Iowa · House Apr 20, 2026

HF 2713: A bill for an act relating to education, including by modifying provisions related to charter schools, the Iowa public employees’ retirement system, financing programs for charter schools and nonpublic schools administered by the Iowa finance authority, the statewide voluntary preschool program for the school start date, training and licensure, and making appropriations, and including applicability and retroactive applicability provisions.

HF 2713 modifies several education policies in Iowa. It increases funding for charter schools by adding supplements for teacher leadership, salary, professional development, and early intervention to the standard per-pupil amount. The bill also requires charter schools to contribute to the Iowa public employees’ retirement system and designates them as local education agencies for federal funding. Additionally, it establishes rules allowing students from nonpublic or charter schools to participate in public school athletic programs under specific conditions, including paying equivalent fees. These changes apply to school budget years starting July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases state funding for charter schools via supplemental allocations for teacher salaries, professional development, and programs, directly advancing education budget appropriations.90% confidence ✓ EducationSupports EducationIncreases charter school funding via teacher salary/development supplements; expands access for nonpublic school students; designates charter schools as LEAs for federal funding.95% confidence

Sub-Topics Pensions Early Childhood School Funding Teachers

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in committee · Iowa · Senate Feb 26, 2026

SF 2388: A bill for an act establishing continuing appropriations in fiscal years for which the general assembly does not pass an annual budget.

SF 2388 establishes automatic funding for Iowa state agencies if the legislature fails to pass a new annual budget by July 1. It requires the Department of Management to continue the previous fiscal year's line-item, limited, and unlimited appropriations (excluding one-time projects like infrastructure funds) to the same agencies for the current year. The bill ensures funding levels, staffing authorizations, and budget limitations from the prior year apply automatically, while excluding duplicative budget items. This mechanism prevents government shutdowns due to budget delays, directly affecting all state agencies receiving ongoing appropriations.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents budget gaps by automatically continuing prior year's appropriations, ensuring fiscal stability and preventing defunding of state agencies.95% confidence

Sub-Topics Appropriations State Budget

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died · Iowa · House Apr 29, 2026

HF 2280: A bill for an act modifying the individual income tax credit for emergency medical services personnel, and including retroactive applicability provisions.

HF 2280 expands Iowa's $250 individual income tax credit for emergency medical services personnel to include non-certified first responders who meet specific qualifications. The bill requires the Department of Revenue to establish rules defining these qualifications under Chapter 17A. It also applies the credit retroactively to tax years beginning on or after January 1, 2026, covering past tax filings. This change directly affects emergency medical personnel who currently lack certification but perform first responder duties.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit for EMS personnel, providing tax relief to qualifying first responders, directly reducing tax liability for this group.95% confidence ✓ HealthcareSupports HealthcareExpands tax credit for EMS personnel, strengthening healthcare workforce support through financial incentives for emergency medical services.95% confidence

Sub-Topics Income Tax Tax Credits Tags Emergency Management Public Safety

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in committee · Iowa · Senate Mar 5, 2026

SF 2282: A bill for an act relating to veterans services and making appropriations.

This Iowa bill (SF 2282) creates a new state fund to support county veteran service offices, directly affecting county commissions that assist veterans with federal benefit claims. Key provisions include requiring county office staff to obtain federal certifications and access credentials within 12 months of hire, establishing a statewide electronic claim system for submitting VA claims, and allocating $990,000 annually from the state general fund (plus $300,000 from lottery funds) to incentivize efficient veteran service. The bill mandates that funds must supplement - not replace - existing county funding and requires annual reporting on how allocated money is used. It aims to standardize and improve how counties process veterans' claims through better staff training, technology, and accountability measures.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $990k annually from state general fund + $300k lottery funds for veterans services, directly increasing state appropriations for a specific program.95% confidence ✓ VeteransSupports VeteransAllocates $990k state + $300k lottery funds annually for county veteran service offices, mandates electronic claim system, and requires staff certification to improve veteran benefit access.95% confidence

Sub-Topics State Budget Veteran Benefits Veteran Education Veteran Healthcare

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in committee · Iowa · Senate Apr 15, 2026

SF 2460: A bill for an act providing for the rural veterinarian loan repayment program, including by allowing a loan repayment recipient to exclude net income attributable to loan payments received under the program.

This bill creates a program to repay student loans for veterinarians who practice in rural shortage areas or rural service commitment areas for four consecutive years. It directly affects veterinarians who commit to working in underserved rural communities by providing loan repayment assistance. The key provision allows recipients to exclude the amount of loan repayment received from their taxable income, with limits of $15,000 per tax year and $60,000 total over the program period, not exceeding their actual outstanding loan balance. This change simplifies tax reporting for participants without altering the core practice commitment requirement.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief by excluding loan repayment amounts from taxable income, reducing recipients' tax burden per bill's tax exclusion provision.95% confidence

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introduced · Iowa · House Mar 19, 2026

HF 2499: A bill for an act relating to matters under the purview of the department of management, and including effective date and applicability provisions.

HF 2499 creates a dedicated "technology reinvestment fund" to finance state IT infrastructure projects. It appropriates $17.5 million annually starting July 2026 from the general fund, plus $18.27 million for fiscal year 2025-2026 from the Rebuild Iowa fund, for projects that enhance technology infrastructure, improve government services, and promote economic development. The Department of Management must prioritize projects based on strategic alignment, ROI, feasibility, rural access benefits, and scalability, then submit a prioritized list to the governor for budget recommendations. All funded projects require annual reporting to the legislature on progress, costs, and outcomes, with unspent funds carrying over for two years.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $17.5M annually from general fund and $18.27M from Rebuild Iowa for IT infrastructure, enhancing government services and economic development.95% confidence ✓ TechnologySupports TechnologyCreates dedicated technology reinvestment fund with $17.5M annual appropriation to enhance state IT infrastructure, improve services, and promote economic development through strategic tech projects.95% confidence

Sub-Topics State Budget

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in committee · Iowa · House Mar 3, 2026

HSB 758: A bill for an act relating to evidence and burdens of proof in property tax assessment protests and appeals and including retroactive applicability provisions.

This bill changes property tax appeal rules for assessments beginning on or after January 1, 2026. If a property owner provides evidence showing their property's market value differs from the assessor's valuation, the tax authority must then prove its valuation is correct. It also establishes that for 2026+ assessments, a property's value is not considered equitable if it exceeds the median value of similar properties in the same area. The changes apply to tax years starting January 1, 2026, as specified in the bill's retroactive provision.

Topics ✓ Budget & TaxesSupports Budget & TaxesShifts burden of proof to tax authority in property assessments, potentially lowering tax bills for owners by requiring valuation justification and capping values above median, aligning with tax relief indicators.85% confidence

Sub-Topics Property Tax

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