Budget & Taxes (Revenue)

in committee · Iowa · Senate Mar 18, 2025

SSB 1157: A bill for an act concerning the regulation and support of leisure activities, including by providing for gambling games and sports wagering enforcement, license fees, tax rates, and the use of associated revenue, establishing the Iowa major events and tourism program and fund, modifying the sports tourism marketing and infrastructure program, making appropriations, and including effective date provisions.

SSB 1157 regulates gambling and sports wagering in Iowa, directly affecting licensees like racetracks, excursion gambling boats, and gambling structures. It establishes new tax rates (5% on first $1 million, 10% on next $2 million of gambling revenue, with higher rates for specific venues) and requires a $8 million annual transfer from sports wagering revenue to the public safety equipment fund starting July 2026. The bill also creates a gaming enforcement revolving fund to cover costs for investigating gambling operations and modifies license fee calculations based on operational expenses. Additionally, it establishes the Iowa Major Events and Tourism Program and fund to support tourism infrastructure using gambling tax revenue. The bill takes effect January 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes new tax rates on gambling revenue and allocates $8M annually to public safety fund, directly funding public services through budgetary measures.95% confidence

Sub-Topics Fees & Licensing Revenue

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in committee · Iowa · House Mar 19, 2025

HSB 223: A bill for an act providing for advance deposit wagering on gambling games, including a tax on net receipts, and providing penalties.

This bill establishes a voluntary exclusion system for individuals seeking to self-limit their access to online gambling platforms in Iowa. It requires gambling licensees to electronically access and share a confidential list of excluded individuals (with options for 5-year or lifetime exclusion periods) and provides resources for gambling treatment. Any winnings from wagers placed after exclusion are forfeited to the state general fund. The bill also creates licensing requirements for advance deposit gambling operators, including annual fees and mandatory responsible gaming features on their platforms. It directly affects online gamblers, licensees, and state revenue, with no mention of a new tax on net receipts in the enacted provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes tax on gambling net receipts, directing forfeited winnings to state general fund, directly increasing state budget revenue.95% confidence

Sub-Topics Revenue

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in committee · Iowa · Senate Feb 18, 2025

SF 270: A bill for an act relating to tax credits awarded by the economic development authority for specific capital contributions made to certified rural business growth funds for investment in qualified businesses.

SF 270 creates the "Iowa Rural Development Tax Credit Program," offering tax credits to investors who make cash contributions to certified rural business growth funds. These funds must invest in qualified businesses (small rural businesses with under 250 employees, outside Iowa's 12 most populous counties) and demonstrate a positive revenue impact for the state. The bill requires growth funds to undergo a certification process, including a third-party revenue analysis showing their investments will generate more state revenue than the tax credits issued. Investors receive tax credits based on their contributions, with the program starting accepting applications in 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credits for rural business investments, providing tax relief to incentivize economic development and revenue growth per bill's certification requirements.92% confidence

Sub-Topics Revenue Tax Incentives

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in committee · Iowa · Senate Mar 3, 2025

SSB 1042: A bill for an act prohibiting political subdivisions from using certain moneys to hire lobbyists, and providing penalties.

This bill prohibits cities, counties, and other local governments (political subdivisions) from using tax revenue to hire lobbyists. It specifically bans using money collected through taxes to pay anyone who influences legislation, regulations, or official decisions. Violators face serious misdemeanor penalties, including fines up to $2,560 and potential job sanctions for lobbyists. The law aims to prevent local governments from using public tax funds to influence state policy through lobbying.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProhibits using tax revenue for lobbying, restricting government spending on influence peddling per fiscal management focus.85% confidence

Sub-Topics Revenue

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died · Iowa · Senate May 13, 2025

SF 652: A bill for an act relating to economic development and housing by modifying provisions concerning economic development programs and modifying provisions concerning Iowa’s urban renewal law, and including applicability provisions.

SF 652 modifies Iowa's economic development programs and urban renewal laws, primarily focusing on housing initiatives. It broadens the definition of "economic development" to include workforce housing and allows urban renewal funds to be used for low and moderate-income family housing. The bill adjusts how certain property taxes, including some school district levies, are allocated in urban renewal areas. It also introduces limitations on the amount of tax revenue municipalities can retain from urban renewal areas over time and sets specific requirements for housing projects within these areas, including a minimum for low and moderate-income housing.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects urban renewal tax revenues toward affordable housing, aligning with fiscal management for public services and housing initiatives.85% confidence ✓ HousingSupports HousingBill explicitly broadens economic development to include workforce housing and allocates urban renewal funds for low/moderate-income housing, directly advancing affordable housing initiatives.90% confidence

Sub-Topics Revenue Tax Incentives Affordable Housing Community Development Housing Finance Tags Economic Development

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in committee · Iowa · Senate Feb 23, 2026

SF 493: A bill for an act prohibiting political subdivisions from using certain moneys to hire lobbyists or pay instrumentalities, and providing penalties.

SF 493 prohibits local governments in Iowa (such as cities, counties, and school districts) from using tax revenue to hire lobbyists or pay government-affiliated groups that hire lobbyists. It specifically targets organizations like the Iowa League of Cities, the Iowa State Association of Counties, and the Iowa School Board Association, while excluding certain insurance or benefits groups. Violating this law constitutes a serious misdemeanor, punishable by fines up to $2,560 and potential job sanctions for the person involved. The bill aims to prevent the use of public tax funds for lobbying activities by local entities.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts use of tax revenue for lobbying, limiting government spending on lobbying activities and promoting fiscal responsibility through budgetary restriction.95% confidence

Sub-Topics Revenue Tags Local Government

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in committee · Iowa · House Jan 23, 2025

HF 101: A bill for an act relating to the sale of bonds by limiting the amount offered for sale.

HF 101 limits bond issuance for certain public projects in Iowa. For projects where voters approved bond sales after July 1, 2025, the bill restricts bond amounts to no more than 80% of the project’s total cost. The remaining 20% must be funded through non-bond sources, such as general tax revenue or other existing funds. This applies specifically to projects with bond propositions approved in elections held after the specified date, directly affecting local governments and school districts seeking to finance large capital projects.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts bond issuance for public projects, requiring 20% non-bond funding, limiting fiscal flexibility and increasing reliance on existing tax revenue.95% confidence

Sub-Topics Debt & Bonds Revenue

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in committee · Iowa · House Jan 29, 2025

HSB 96: A bill for an act relating to permissible local sales and services tax expenditures.

This bill (HSB 96) clarifies that cities and counties in Iowa may use local sales and services tax revenue to fund nonprofit organizations (specifically those exempt under IRS 501(c)(3)) that provide public services within their communities. It directly affects local governments and qualifying nonprofits by expanding eligible recipients for these tax funds beyond previous interpretations. The key change adds explicit language to the tax code, allowing payments to 501(c)(3) nonprofits for services like emergency medical support or other public programs. This does not create new taxes or change tax rates but specifies existing tax money can now be directed to these nonprofits for public service delivery.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands eligible recipients for local tax revenue to fund public services via 501(c)(3) nonprofits, strengthening fiscal management of existing tax funds.90% confidence

Sub-Topics Revenue Sales Tax Tax Incentives

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in committee · Iowa · House Feb 3, 2025

HF 197: A bill for an act allowing a county to certify taxes for a supplemental levy for general county services for the maintenance and operation of a county commission of veteran affairs.

HF 197 allows counties in Iowa to use supplemental taxes for the maintenance and operation of a county commission that provides services to veterans. It amends existing law to explicitly include "the maintenance and operation of a county commission of veteran affairs, including providing services to veterans" as a permissible purpose for supplemental levies. This means counties can now certify additional taxes specifically to fund these veteran affairs commissions when basic tax revenue is insufficient. The bill does not create new commissions but expands the existing process for funding county-level veteran services through supplemental levies.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly authorizes supplemental tax levies to fund county veteran affairs commissions, directly advancing fiscal allocation for public services.95% confidence ✓ VeteransSupports VeteransEnables counties to use supplemental taxes specifically for veteran affairs commissions and services, directly funding veteran support programs.95% confidence

Sub-Topics Revenue Veteran Benefits

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in committee · Iowa · House Feb 6, 2025

HF 222: A bill for an act allocating hotel and motel taxes to schools that begin school calendar years after Labor Day, creating an alternate school start date fund, and making appropriations.

HF 222 allocates hotel and motel tax revenue collected between August 23 and Labor Day to schools that begin their academic year after Labor Day. It creates an "alternate school start date fund" in the state treasury, managed by the Department of Education, which distributes funds to qualifying schools based on enrollment. Schools must meet the standard 1,080 hours of instruction (as if starting August 23, excluding weather-related closures) to receive funding. The funds are deposited into school districts' general funds as "miscellaneous income" but are not counted toward district costs.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates existing hotel/motel tax revenue to schools via new fund, increasing public education funding through fiscal reallocation without new taxes.95% confidence ✓ EducationSupports EducationAllocates hotel/motel tax revenue to schools starting after Labor Day, creating a dedicated fund for qualifying schools meeting instructional hour requirements.95% confidence

Sub-Topics Revenue School Funding

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