Budget & Taxes

in committee · Iowa · Senate Apr 16, 2025

SF 613: A bill for an act concerning the regulation and support of leisure activities, including by providing for gambling 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.

SF 613 primarily modifies Iowa's gambling regulations and associated funding mechanisms. It adjusts how fees are calculated for racetrack and gambling structure licensees and increases annual license fees for excursion gambling boats. The bill also reallocates sports wagering revenue, creating a new Iowa Horse Racing Fund from simulcast wagering taxes to support the horse racing industry under federal law. It further clarifies funding for gaming enforcement and makes an appropriation to the public safety equipment fund. These changes directly affect gambling operators, the horse racing sector, and state revenue distribution.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reallocates gambling tax revenue to fund horse racing (Iowa Horse Racing Fund) and tourism programs via new appropriations, directly advancing fiscal management of tax revenues.92% confidence

Sub-Topics Revenue

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introduced · Iowa · Legislature

1403DP: Recovery of Improper Entitlement Benefits, Homeland Security and Emergency Management (1403DP) - Homeland Security and Emergency Management, Department of

This bill (1403DP) creates a process for the Iowa Department of Homeland Security and Emergency Management (HSEM) to recover benefits improperly obtained through false, misleading, incomplete, or inaccurate information provided by recipients. It establishes a state lien against a recipient's property (excluding exempt assets) for amounts obtained fraudulently, requiring county recorders to maintain a public index of these liens. The Department of Inspections, Appeals, and Licensing (DIAL) will collect these delinquent debts and may pursue wage garnishment or tax refund offsets after a fraud conviction. The bill applies only to cases where the recipient provided false information, not to errors made by HSEM.

Topics ✓ Budget & TaxesSupports Budget & TaxesRecovers fraudulently obtained benefits, promoting fiscal responsibility by preventing state fund loss through lien enforcement.85% confidence

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in committee · Iowa · House Mar 26, 2025

HF 846: A bill for an act relating to the disposition of real property on the capitol complex, and including effective date provisions.

HF 846 authorizes Iowa's director of administrative services to sell the Henry A. Wallace state office building (502 E. 9th St., Des Moines) and its adjacent parking structure (628 E. Grand Ave., Des Moines), along with associated property. The director may set the sale terms, conditions, and price. Proceeds from the sale must be deposited into the state's general fund. The bill takes immediate effect upon enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesSells state property, deposits proceeds into general fund, increasing available budget resources without tax changes.85% confidence

Sub-Topics State Budget

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died · Iowa · Senate May 12, 2025

SF 642: A bill for an act relating to matters under the purview of the economic development authority and the Iowa finance authority including the strategic infrastructure program, brownfield, grayfield, and redevelopment tax credits, community attraction and tourism, vision Iowa, sports tourism marketing, the historic preservation tax credit, homelessness, the title guaranty board, arts and culture, and the Iowa reinvestment Act and including applicability and retroactive applicability provisions.

SF 642 modifies several programs under the Iowa Economic Development Authority and Iowa Finance Authority. The bill adjusts application review processes for programs like strategic infrastructure, community attraction and tourism, and sports tourism. It also alters the administration and eligibility criteria for various tax credits, including brownfield, grayfield, redevelopment, and historic preservation tax credits. For instance, it limits the historic preservation tax credit for single-family dwellings unless a project creates multiple new units. These changes primarily affect businesses, developers, and communities seeking state financial assistance or tax incentives for development and preservation projects.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill limits historic preservation tax credit eligibility, reducing tax benefits for single-family homes per summary.85% confidence ✓ HousingSupports HousingBill explicitly addresses homelessness and modifies redevelopment tax credits, which support housing development and affordability programs under Iowa's economic development framework.85% confidence

Sub-Topics Community Development Historic Preservation Homelessness

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introduced · Iowa · Legislature

1332DP: Public Funds, Suspected Fraud (1332DP) - Auditor of State

This bill requires governmental subdivisions (like cities, counties, school districts, and hospitals) to cooperate with Iowa's state auditor when suspected embezzlement or financial fraud involving public funds is reported by a certified public accountant. It mandates that the auditor determines if further investigation is needed and establishes procedures for the investigation. Crucially, the affected subdivision must reimburse the auditor for investigation costs, but the reimbursement cannot exceed the amount of public funds actually misused, as determined by the auditor. The bill focuses on clarifying the process and cost recovery for fraud investigations, not on creating new penalties.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates reimbursement for fraud audits, promoting fiscal accountability and responsible management of public funds per bill's fraud investigation requirements.92% confidence

Sub-Topics Audits & Accountability

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introduced · Iowa · Legislature

1436XD: Drainage District Reclassification, Highways (1436XD) - Transportation, Department of

This bill limits how much counties can charge public highways for levee and drainage district improvements. It requires that costs assessed against a highway or public land within a drainage district cannot exceed the highway's proportional share of the district's total area. Specifically, the assessment cap is calculated as the total district assessment value multiplied by (highway area in district ÷ total district area). This directly affects county highway departments and drainage districts when distributing costs for infrastructure upgrades. The change ensures highway cost assessments are scaled proportionally to the highway's physical presence within the district.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCaps highway assessments for drainage improvements, limiting county revenue from these charges, restricting funding mechanisms.85% confidence

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in committee · Iowa · Senate Jan 21, 2025

SF 63: A bill for an act relating to the creation of an Iowa cancer research program, and making an appropriation.

SF 63 creates an Iowa cancer research program funded by a $4 million appropriation from the state general fund for fiscal year 2025-2026. The Department of Health and Human Services will use these funds to support cancer research projects at Iowa's public colleges and universities, allocating $1.25 million each for pediatric cancer research, cancer prevention research (addressing Iowa's high cancer rates), and basic cancer research (studying cellular responses to cancer). The department will select projects through requests for proposals, prioritizing scientific merit, potential health benefits for Iowans, and inclusion of diverse expertise. Up to 5% of the funds may cover administrative costs for the program.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $4M from state general fund for cancer research at public universities, increasing public service funding per appropriations focus.95% confidence ✓ HealthcareSupports HealthcareAllocates $4M for cancer research at Iowa public institutions, advancing prevention and treatment through state-funded health research initiatives.95% confidence

Sub-Topics Children's Health

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in committee · Iowa · Senate Jan 22, 2025

SF 19: A bill for an act relating to the farm tenancy net income exclusion available against the individual income tax, and including effective date and retroactive applicability provisions.

SF 19 expands Iowa's farm tenancy net income exclusion for individual income tax, allowing eligible farmers to exclude income from farm tenancy agreements received through certain business entities (like partnerships, S-corporations, trusts, or disregarded entities) rather than only direct payments. It specifically clarifies that net income accruing to these entities is treated as distributed to the farmer-owner if they can withdraw or compel distribution, matching the exclusion's current treatment for direct income. The bill applies retroactively to tax years beginning January 1, 2024, meaning farmers may qualify for tax adjustments on 2024 returns. This change directly affects Iowa farmers operating through pass-through business structures who previously couldn't claim this exclusion for their farm tenancy income.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands farm income tax exclusion, reducing taxable income for farmers - direct tax relief aligning with 'support' indicators for tax policy advancement.90% confidence

Sub-Topics Business Taxes

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in committee · Iowa · Senate Jan 28, 2025

SF 91: A bill for an act modifying provisions related to the determination of school enrollment, and including effective date and applicability provisions.

SF 91 updates how Iowa school districts calculate student enrollment for funding purposes. It sets specific dates (October 1 and March 1) for determining enrollment counts, including additional students served through special education and supplementary weighting programs. School districts must report these calculated enrollment figures to the Department of Education by set deadlines each year. These changes directly affect school districts and the state's funding formula for public education.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies school funding formula via enrollment calculation, ensuring accurate budget allocation for public education under school budgets subject.92% confidence ✓ EducationSupports EducationUpdates enrollment calculation for school funding, ensuring accurate resource allocation to districts and special education programs per state formula.95% confidence

Sub-Topics School Funding Special Education

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in committee · Iowa · House Feb 12, 2025

HF 345: A bill for an act relating to state child care assistance family income eligibility requirements.

HF 345 would raise Iowa's income eligibility limits for state child care assistance. It increases the monthly income cap for families needing basic care from 145% to 185% of the federal poverty level (FPL), and for special-needs care from 200% to 240% of the FPL. This change directly affects low-income families with children who require child care, allowing more households to qualify for assistance. The bill directs the Department of Health and Human Services to update its administrative rules to implement these new thresholds. The change would expand access to child care support for families currently earning above the current income limits.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands state child care assistance eligibility, requiring increased public funding for low-income families' child care needs, aligning with funding essential public services.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands child care access for low-income families, enabling workforce participation and supporting employment stability through increased income eligibility thresholds.85% confidence

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