This bill increases Iowa's sales or use tax refund for biodiesel producers from 4 cents to 5 cents per gallon of biodiesel produced in the state. The refund amount is calculated by multiplying the new 5-cent rate by the total gallons produced each quarter. It extends the expiration date of this tax incentive from January 1, 2028, to January 1, 2031. The bill directly affects biodiesel producers operating within Iowa.
HF 2408 appropriates $600,000 from Iowa's general fund for the fiscal year 2026-2027 to fund a water quality monitoring network managed by the Iowa Flood Center at the University of Iowa. The funds will support ongoing monitoring activities to track water quality conditions across the state. This bill directly affects the Iowa Flood Center's operations and the state's water quality data collection efforts, with no new policy changes or requirements for other entities. It is a straightforward funding measure, not a policy amendment.
HF 2665 requires new single-family and two-family residential construction (after adoption) to include passive radon mitigation systems in the building code. It creates a tax credit of up to $1,000 for homeowners and renters to cover the cost of installing radon mitigation systems, applying retroactively to tax years beginning January 1, 2025. For rental properties, tenants can test for radon (with results ≥4 picocuries per liter triggering landlord action), and landlords must install mitigation systems within 90 days or face lease termination with rent refunds. The bill also appropriates $100,000 for free radon test kits available to homeowners and renters through the state health department.
SF 2425 is an education bill modifying multiple areas, primarily affecting charter schools, nonpublic schools, and public school districts in Iowa. It increases funding for charter schools by adding teacher leadership, salary, and professional development supplements to their per-pupil state allocation. The bill also requires charter schools to participate in the state retirement system and establishes new rules allowing students at nonpublic schools or charter schools to join public school athletic programs under specific conditions. These changes apply to school budget years starting July 1, 2026, and include provisions for charter school closures and federal funding access.
This bill lowers the statewide school district foundation property tax rate from $5.44 to $4.44 per $1,000 of assessed property value, effective July 1, 2026. It also repeals Iowa’s education savings account program, which allowed families to use public funds for private school tuition. The tax rate change directly affects all Iowa school districts and adjusts tax credit calculations for agricultural landowners under existing family farm tax credit programs. The bill’s provisions apply to school budgets beginning July 1, 2026, with phased increases for reorganized school districts.
SF 2252 modifies Iowa's Major Economic Growth Attraction (MEGA) program to allow tax incentives for building a National Football League (NFL) stadium. The bill expands the existing program - which currently targets businesses in advanced manufacturing, biosciences, or R&D - to include NFL franchises constructing a professional sports stadium. Key provisions define "sports stadium" as a facility for NFL games and specify that incentives (like sales tax refunds and investment tax credits) would apply to the stadium project, subject to the program’s $1 billion investment threshold. This bill would directly affect NFL teams seeking to build a stadium in Iowa, but it does not change other MEGA program requirements or eligibility rules.
This bill prohibits school districts from using foundation property tax revenues (levied under Iowa Code section 257.3) for urban renewal projects approved on or after January 1, 2025, that include planning, construction, or operation of stadiums or arenas primarily for professional sports teams. It directly affects school districts and municipalities that rely on tax increment financing (division of revenue under Code chapter 403) for urban renewal projects. The key provision amends Iowa law to block the use of specific school tax funds for stadium-related developments in new urban renewal initiatives. The bill takes effect immediately upon enactment, with the restriction applying only to projects approved after 2025.
HF 2264 sets a minimum hourly wage of $15.20 for home health aides working under Iowa's Medicaid program, effective July 1, 2026. The bill requires the Department of Health and Human Services to adjust Medicaid reimbursement rates for home health agencies to ensure this minimum wage is met. It also appropriates state general funds to cover the cost of these higher reimbursements for the 2026-2027 fiscal year. This directly affects home health aides providing Medicaid-covered services and home and community-based waiver services in Iowa.
HB 687 allows Iowa tax deductions for business expenses incurred by licensed medical cannabidiol (CBD) manufacturers and dispensaries, bypassing the federal restriction under Section 280E of the Internal Revenue Code. This applies to expenses paid by entities operating under Iowa’s Chapter 124E licensing rules, excluding expenses not incurred by licensed entities or those violating Chapter 124.401. The bill retroactively applies to tax years beginning January 1, 2026, changing Iowa’s tax code to align with state-specific CBD business needs. It directly affects licensed CBD businesses by potentially reducing their state income tax liability.
HF 2457 establishes a state program where community colleges partner with employers and school districts to help high school students (grades 9-12) earn industry credentials while still in school. Employers agree to fund at least 20% of program costs and guarantee high-wage jobs (minimum 200% of federal poverty level for a family of two) for students who complete the program. In return, employers receive tax credits based on wages paid to participants, calculated as up to 10% of gross wages, which are applied against their state withholding taxes. The program requires annual budget adjustments, includes employer default procedures, and allows employers to pause hiring during economic downturns. It directly affects students, community colleges, and qualifying employers in manufacturing, construction, R&D, and services (excluding retail).
