This bill allocates state funds for the 2026-2027 fiscal year to support various education agencies, including the Department for the Blind, the Department of Education, and the Department of Workforce Development. The legislation provides specific funding for administrative operations, teacher quality programs, early childhood services, and initiatives aimed at expanding work-based learning and career technical education. Additionally, it authorizes money for statewide student assessments and establishes a clearinghouse to promote job training opportunities for students.
This bill establishes the Headquarters Expansion and Development for Growth and Employment Program, which allows the state's economic development authority to offer tax incentives to large corporations that expand or retain their corporate headquarters in Iowa. To qualify, businesses must operate in specific sectors like technology or advanced manufacturing, generate most of their revenue outside the state, and commit to providing comprehensive benefits to employees. The legislation also creates a new training fund for business growth, repeals the existing New Jobs Tax Credit Program, and sets up a committee to study new job training initiatives.
This bill establishes a dedicated fund within the Iowa state treasury to finance the construction and infrastructure improvements of state prisons. It creates two specific accounts within this fund: one for building new prisons or replacing old facilities, and another for programs aimed at reducing inmate recidivism, such as mental health care and job training. The funding for these accounts will come from fines, fees, and forfeited bail collected in criminal cases, with specific portions allocated once existing prison bonds are paid off. Additionally, the bill requires the Department of Corrections to submit annual reports on the status of all infrastructure projects and directs the legislature to form a committee to study the need for additional prison capacity.
This bill allocates state funds to the Economic Development Authority and related agencies to support business growth, workforce development, and tourism initiatives for the fiscal year beginning July 1, 2026. The legislation sets specific goals for the authority to expand the state economy and population while prioritizing the recruitment, expansion, and retention of businesses, as well as fostering entrepreneurship and public-private partnerships. Appropriated money can be used for grants, loans, and marketing efforts, with restrictions prohibiting funds from being used for geothermal snow-melting systems and requiring that jobs created with state assistance be filled by individuals legally authorized to work in the United States. Additionally, the bill provides specific funding for the World Food Prize, the tourism office, and the Iowa Arts Council, while requiring annual reports on tourism activities to measure their economic impact.
This bill allows specific Iowa school districts to raise their cash reserve property taxes for the 2026-2027 budget year if their taxable value dropped by at least $100 million due to a single property correction. To qualify, these districts must offset the additional cash reserve tax by reducing other levies, such as the district management tax, ensuring the total property tax amount does not exceed legal limits. The legislation requires districts to notify the Department of Management, which will then adjust the tax rates to implement these changes. It applies only to districts meeting the specific financial criteria and takes effect immediately upon enactment.
This bill provides funding for the Iowa Department of Justice and the Department of Corrections for the fiscal year 2026-2027. It allocates money to support the Attorney General's office, victim assistance programs, legal services for low-income individuals, and cybersecurity improvements. The legislation also funds the operation of several state correctional facilities and requires the Department of Justice to report on non-state funding sources. Additionally, it directs the state to reimburse the Iowa Law Enforcement Academy for training instructors on human trafficking issues.
This bill clarifies which organizations qualify for property tax exemptions by explicitly defining "religious institutions or societies." It ensures that churches, associations of churches, and religious nonprofit corporations organized for primary religious purposes are included, even if they are not affiliated with a specific house of worship. The changes will take effect for tax assessments starting on or after January 1, 2027.
This bill increases the state tax on cigarettes sold in Iowa, directly affecting smokers and retailers. Under the new law, the tax per cigarette rises from 6.8 cents to 14.3 cents, which doubles the cost of a standard 20-cigarette pack from $1.36 to $2.86. The legislation also raises taxes on loose tobacco dispensed from vending machines, increasing the rate from 3.06 cents to 6.43 cents per cigarette. These changes are implemented by amending existing tax code sections to require higher payments to the state department.
This bill primarily adjusts state funding for the 2026-2027 fiscal year, setting a specific limit on reimbursements for nonpublic school transportation and eliminating state aid for instructional support. It authorizes the use of federal incentive payments for unemployment insurance administration and directs unspent pandemic relief funds into an information technology fund to support Medicaid, child support, and other digital modernization projects. Additionally, the legislation allows salary adjustments for various departments to be funded from unappropriated special funds and establishes a new grant to support a nutrition program for SNAP recipients at local markets.
This bill modifies Iowa school district budgeting rules to allow districts to increase their proposed property tax amounts after a public hearing, unlike cities and counties which are restricted from doing so. The change is intended to address delays in enrollment data and state aid legislation that can impact school funding needs. Additionally, the bill sets a limit on proposed tax dollars if state growth percentages are not established by March 5, preventing them from exceeding the previous year's rates. These provisions directly affect school districts and their ability to adjust budgets during the fiscal planning process.
