HF 2092 expands Iowa's statewide preschool program to include eligible five-year-olds who turn five between March 15 and September 15 of the school year, in addition to existing four-year-olds. It modifies eligibility rules so children must be four by September 15 (or five by that date for the new group) to qualify for state funding, and clarifies that children already counted for funding in prior years cannot be counted again. The bill also updates compulsory attendance rules to treat enrolled preschoolers as school-age, and changes references to "four-year-olds" to "young children" throughout related statutes. These changes apply to school budget years starting July 1, 2027.
SF 2134 updates Iowa's gambling laws to clarify social gambling rules and establish a new licensing system for poker card rooms. It expands social gambling to include card and parlor games like poker, bridge, and checkers (previously limited to games of skill), while creating a separate category for licensed poker venues. These venues must operate exclusively with poker variants (e.g., Texas hold 'em), charge a "rake" fee (capped by the gaming commission), and follow strict regulations on licensing, facility standards, and anti-money laundering measures. The bill directly affects social gamblers playing permitted games and operators seeking licenses for poker-only rooms, with licensing fees deposited into the state general fund.
This bill increases the maximum annual base wage increase that arbitrators can award in public employee collective bargaining agreements from 3% to 5%. It directly affects public employee unions that do not have at least 30% of members in public safety roles (like police or firefighters). The key provision changes the legal limit on wage awards during arbitration for base pay, allowing higher increases within a single year of a bargaining agreement. The change applies to all new bargaining agreements initiated after the bill's effective date.
HSB 584 establishes a "technology reinvestment fund" to finance state IT projects, allocating $17.5 million annually from the general fund starting fiscal year 2026 and $18.27 million from the Rebuild Iowa fund for 2025-2026. It requires the Department of Management to prioritize projects based on strategic alignment, ROI, rural access improvements, scalability, and sustainability, then submit a prioritized list to the governor for budget recommendations. State agencies receiving these funds must report project status, costs, and progress annually to the legislature and Department of Management. The bill directly affects Iowa state agencies, IT contractors, and supported entities managing technology infrastructure projects.
This bill sets a 5% cap on indirect costs (administrative expenses like management, payroll, and facility costs) charged to state-funded grants in Iowa, effective July 1, 2026. It directly affects grant recipients (including nonprofits, local governments, schools, and for-profits) and state departments administering grants by requiring them to:
1) Separate direct and indirect costs in budgets,
2) Prohibit reclassifying indirect costs as direct costs to bypass the cap, and
3) Maintain documentation for audits.
State departments must enforce the cap during grant approval and monitor compliance, with disallowed costs recoverable from grantees.
This bill adds career and technical education (CTE) instructors to the list of shared operational roles eligible for additional state funding. School districts in Iowa that share CTE instructors (licensed for grades 5-12 in fields like agriculture, business, or IT) with other districts or political subdivisions for at least 20% of the school year will receive a supplementary weighting of two pupils per shared function. This supplemental funding aims to increase resources for student programming by encouraging shared staffing. The bill specifically defines CTE instructors as those holding a valid endorsement or authorization for grades 5-12.
HF 2223 creates a new residential property tax rebate program for Iowa homeowners, funded from the taxpayer relief fund, applicable to property taxes due in fiscal years 2026-2027. It modifies existing homestead tax credit rules to expand eligibility for elderly and disabled residents (ages 65+ with income under 250% of federal poverty level) and adds a new credit calculation method for homes where property value didn’t increase due to improvements. The bill also adjusts how homestead credits are calculated, covering up to $14,550 of a home’s value, and sets the effective date for most changes as July 1, 2027. These provisions directly affect Iowa homeowners, particularly seniors and low-income residents, by providing potential tax relief through modified credits and a new rebate.
This bill establishes the "EDGE Program" (Headquarters Expansion and Development for Growth and Employment), offering tax incentives to eligible businesses that expand or retain corporate headquarters in Iowa. It directly affects businesses in advanced manufacturing, bioscience, technology, or finance that generate over 50% of revenue outside Iowa, maintain comprehensive employee benefits, and prove competing states are vying for their headquarters. Key provisions require businesses to document global presence, avoid simple intra-state relocations, and meet specific wage thresholds based on local labor data. The bill also repeals several existing tax credit programs, including the New Jobs Tax Credit and Major Economic Growth Attraction Program, while creating a new fund for business incentives training.
HF 2224 updates Iowa's property assessment rules to align with industry standards for fairness. It requires county and city assessors to maintain a coefficient of dispersion (COD) below 15.99% and a price-related differential (PRD) between 0.98 and 1.03 for property classes, using data from comparable properties within the same class. The bill also defines "like property" for appeals and limits hiring special counsel in assessment litigation to cases involving business entities. These changes directly affect local assessors, property owners appealing valuations, and county/city legal departments handling tax disputes. The law aims to standardize assessment equity metrics while streamlining appeal processes.
HF 2107 appropriates $2.5 million from the state general fund to the Department of Health and Human Services for the 2026-2027 fiscal year. This funding will administer and provide matching state funds to the statewide child care solutions fund program, which matches private donations to expand child care access across Iowa. The program directly affects child care providers and families by increasing available funding for child care services through public-private partnerships. The bill creates no new regulations but allocates existing state funds to support this matching mechanism.
