Budget & Taxes

failed · Iowa · Senate Feb 19, 2026

SSB 3145: A bill for an act relating to the taxation of cigarettes, tobacco products, vapor products, and consumable hemp products, and making appropriations to the department of health and human services and the department of justice.

SSB 3145 increases taxes on cigarettes to 6.85 cents per cigarette and establishes new tax rates for tobacco products (22.55% + 28% of wholesale price), with specific provisions for cigars (max $0.55 tax per cigar) and snuff ($1.19 per ounce). It directly affects tobacco distributors, retailers, and consumers by imposing these taxes at various points in the supply chain and for personal use. The bill includes exemptions for small personal quantities (e.g., less than 25 cigars or 1 pound of tobacco) and requires electronic tax payments for vending machines. It also allocates funding to Iowa's Department of Health and Human Services and Department of Justice for tobacco-related programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tobacco excise taxes to fund health and justice departments, directly advancing state revenue and appropriations through new tax rates and allocations.95% confidence

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in committee · Iowa · Senate Feb 18, 2026

SSB 3149: A bill for an act relating to the Iowa communications network, and including effective date provisions.

This bill directs Iowa's Department of Management to sell the state's communications network as soon as feasible, with proceeds going to the state general fund. It requires that current users of the network continue receiving services on reasonable terms for at least 10 years after the sale. The department must report progress every three months starting October 2026 and provide a sale outline 10 days before closing. The sale authorization takes effect immediately upon enactment, while related changes to network service rules take effect July 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesSells state communications network, directing proceeds to general fund for budgetary revenue without defunding services.90% confidence

Sub-Topics State Budget

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in committee · Iowa · Senate Apr 14, 2026

SSB 3181: A bill for an act making certain sales and use tax exemptions relating to nuclear electric generation facilities, web search portal businesses, and data center businesses contingent upon making contributions to institutions of higher education governed by the state board of regents.

This bill makes tax exemptions for nuclear power facilities, web search portals, and data centers contingent on funding nuclear engineering programs at Iowa's public universities. Specifically, businesses receiving these exemptions must contribute at least 5% of their annual tax exemption value to state universities with nuclear engineering programs. If they fail to contribute, they lose their tax exemption eligibility and must repay all previously claimed exemptions. The bill directly affects new or expanded facilities in these sectors (with construction dates starting in 2027 for data centers and web portals) and requires annual contributions tied to their tax savings.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill ties tax exemptions to mandatory contributions for university nuclear programs, directly funding public education through fiscal policy.95% confidence ✓ EducationSupports EducationMandates 5% tax exemption value contributions to nuclear engineering programs at public universities, directly funding higher education through business tax incentives.95% confidence ✓ EnergySupports EnergyBill ties tax exemptions for nuclear facilities to funding nuclear engineering programs at universities, directly investing in nuclear energy workforce development and infrastructure.95% confidence ✓ EnvironmentSupports EnvironmentPromotes nuclear energy development via university funding, aligning with clean energy goals to reduce emissions (nuclear energy subject listed in bill)85% confidence ✓ TechnologySupports TechnologyBill requires data centers and web search portals to fund nuclear engineering programs at universities to maintain tax exemptions, directly supporting tech education funding.92% confidence

Sub-Topics Sales Tax Tax Incentives Nuclear

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in committee · Iowa · House Feb 16, 2026

HF 2458: A bill for an act establishing the teacher and para-educator grant program within the department of workforce development, and making appropriations.

HF 2458 establishes a state grant program within Iowa's Department of Workforce Development to help two groups: high school students pursuing a para-educator certificate and associate degree, and current para-educators seeking a bachelor's degree. The program provides financial assistance for education costs and is funded by a $3.5 million appropriation for fiscal year 2026-2027. It also allows prior work experience through this grant program to count toward the 14-week student teaching requirement for education students. The bill requires the Department of Workforce Development to administer the program in consultation with the Department of Education.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $3.5M in new appropriations for educator grants, directly funding workforce development through state budget spending.95% confidence ✓ EducationSupports EducationEstablishes $3.5M grant program for para-educator/teacher education, funding associate/bachelor's degrees, directly advancing educator workforce development and access.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides state grants for para-educator/teacher education, funding workforce development and career advancement in education sector.95% confidence

Sub-Topics Appropriations K-12 Education Teachers Workforce Development

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in committee · Iowa · House Apr 22, 2026

HSB 688: A bill for an act extending the biodiesel blended fuel tax credit.

This bill extends Iowa's biodiesel blended fuel tax credit for retail dealers until January 1, 2033, instead of the previous 2028 expiration. It directly affects businesses selling biodiesel-blended fuel who claim this credit on their income taxes. The key provision ensures these dealers can claim the full credit for their entire tax year - even if their tax year doesn't end on December 31 - by aligning the credit calculation with the new 2033 repeal date. This change provides continued financial support for biodiesel retailers without altering the credit's structure.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends biodiesel tax credit until 2033, providing ongoing tax relief to businesses and directly supporting tax credit policy under Budget & Taxes.95% confidence ✓ EnergySupports EnergyExtends tax credit for biodiesel (renewable energy), promoting continued production and use of biofuels per bill's purpose and subjects.95% confidence ✓ EnvironmentSupports EnvironmentExtends tax credit for biodiesel, a renewable fuel, promoting cleaner energy adoption and reducing emissions per bill's focus on renewable fuel incentives.95% confidence ✓ TransportationSupports TransportationExtends tax credit for biodiesel-blended fuel, promoting sustainable transportation and alternative fuel infrastructure as part of energy policy.85% confidence

Sub-Topics Tax Credits Transportation Funding

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in committee · Iowa · Senate Feb 3, 2026

SSB 3106: A bill for an act relating to the sale and distribution of beer, including by providing for the direct shipment of beer, levying a barrel tax, providing fees, making penalties applicable, and including effective date provisions.

This Iowa bill establishes a new "beer direct shipper permit" allowing breweries to sell and ship beer directly to consumers within the state and to out-of-state customers (if permitted by that state's laws). It imposes a $5.89 barrel tax on beer sold or shipped under this permit and requires quarterly tax reporting for direct shipments. The permit is available to breweries with valid federal and state licenses, with a limit of 30,000 barrels annually for direct sales. The bill modifies existing beer permit rules but does not affect current wine shipping regulations.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes $5.89 barrel tax on direct beer shipments, creating new state revenue stream. Directly establishes tax structure and reporting requirements for fiscal management.95% confidence

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in committee · Iowa · House Feb 12, 2026

HSB 730: A bill for an act relating to rehabilitation projects and tax incentives under the workforce housing tax incentives program.

This bill (HSB 730) amends Iowa's workforce housing tax incentive program to specifically include rehabilitation projects. It defines a "rehabilitation project" as one rehabilitating dilapidated housing (with minimum unit requirements) for resale as primary residences, and sets aside $5 million annually for such projects - $2.5 million reserved for small cities. The bill increases the annual tax incentive cap from $35-$36.5 million to $40 million, limits total incentives per housing business to $1 million, and removes first-come, first-served allocation. It directly affects developers of workforce housing rehabilitation projects, particularly those in small cities seeking tax incentives.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax incentive cap to $40M and allocates $5M annually for housing rehab projects, directly funding tax incentives under budget.95% confidence ✓ HousingSupports HousingBill allocates $5M annually for rehabilitating dilapidated housing under workforce program, increases tax incentive cap to $40M, directly advancing affordable housing through funding and program expansion.95% confidence

Sub-Topics Tax Incentives Affordable Housing Historic Preservation Property Taxes

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in committee · Iowa · Senate Feb 18, 2026

SF 2347: A bill for an act relating to city emergency medical services property tax levies.

SF 2347 allows Iowa cities to establish a property tax fund for emergency medical services (EMS) after voter approval. Cities must meet specific conditions: they cannot have an existing EMS district (Chapter 357G), participate in an emergency response district (Chapter 357J), or be in a county already levying a similar tax under Chapter 422D. The bill authorizes cities to impose a maximum property tax rate of $0.75 per $1,000 of assessed value, subject to a 60% voter approval threshold at a city election. This fund would cover EMS costs, including those listed in Chapter 422D.6, and the tax can be terminated using the same voter approval process.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes new property tax levy ($0.75/$1k) to fund EMS services, directly enabling public safety program funding through targeted taxation.95% confidence ✓ HealthcareSupports HealthcareBill authorizes property tax funding for EMS services, directly advancing emergency medical care funding under healthcare policy.95% confidence

Sub-Topics Property Tax Tags Public Safety

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in committee · Iowa · House Feb 19, 2026

HF 2574: A bill for an act relating to the penalty for public employees and public officials taking money from a public employer.

HF 2574 increases penalties for public employees and officials who steal money from public employers. It mandates prison time for anyone who takes over $10,000 from a public employer (like state agencies, schools, or local governments) while working as a public employee or official, including contractors or vendors. Courts cannot delay sentencing or suspend prison terms in these cases unless the defendant proves, with strong evidence, that special circumstances justify an exception. The bill defines "public employer" broadly to cover state and local government entities, and "public official" as defined in Iowa law. This change directly affects public sector workers who commit theft exceeding $10,000.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents public fund theft, promoting fiscal responsibility in budget management by safeguarding public employer resources.80% confidence ✗ Criminal JusticeOpposes Criminal JusticeMandates prison time for public theft without judicial discretion, increasing mandatory sentences per criminal justice indicators.92% confidence

Sub-Topics Corrections Sentencing

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signed · Iowa · House Apr 16, 2026

HF 2303: A bill for an act relating to regulation of professional and amateur kickboxing by the state commissioner of athletics. Effective date: 07/01/2026.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 5% tax on kickboxing event receipts, creating new state revenue stream. Directly advances tax collection under state fiscal management.90% confidence

Sub-Topics Sales Tax