Budget & Taxes

in committee · Iowa · Senate Apr 21, 2025

SF 219: A bill for an act relating to forest and fruit-tree reservations, and providing for a fee.

SF 219 introduces a new annual fee for owners of forest and fruit-tree reservations in Iowa, starting January 1, 2026. These reservations are currently exempt from property tax. The fee structure varies based on the reservation's location relative to the owner's homestead. Owners will pay $2 per acre if the reservation is in the same county as their homestead, or $3 per acre if it's in a contiguous county. For other reservations, including those within city limits, the fee will be a rate calculated annually by the Department of Management, with all fees deposited into the county general fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesReplaces property tax exemptions with annual fees, generating new state revenue for budget management.85% confidence

Sub-Topics Property Tax State Budget

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in committee · Iowa · Senate Apr 22, 2025

SF 96: A bill for an act relating to the abatement of property taxes owed on property owned by certain volunteer emergency services providers and including effective date and applicability provisions.

SF 96 allows eligible volunteer emergency services providers to request a reduction in property taxes and special assessments on their homesteads. To qualify, a volunteer must have served for at least five years, earn under $5,000 annually from their volunteer service, be in good standing, and reside in the service area. Volunteers submit a petition to their county board of supervisors, which reviews the request and can approve an abatement unless a local taxing authority objects. The abatement can be up to 10% of applicable taxes and special assessments, not exceeding $500 per year. For volunteers with ten or more years of service, this benefit can continue for life under certain conditions.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax abatement for low-income volunteers (earning <$5k/year), aligning with tax relief for lower income groups under Budget & Taxes.90% confidence

Tags Public Safety

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in committee · Iowa · House Apr 24, 2025

HSB 226: A bill for an act making a rural water district a designated exempt entity for purposes of the sales and use tax.

HSB 226 designates rural water districts, organized under specific state chapters, as exempt entities for sales and use tax purposes. This allows these districts to apply for refunds of sales and use tax paid on building materials, supplies, equipment, and services provided by contractors for written contracts. A key change is that construction services furnished to the water district also become exempt from sales tax. To avoid overlapping provisions, the bill removes a current sales tax exemption that applies only to building materials sold to rural water districts.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemptions for rural water districts, reducing their tax burden on construction materials and services under sales/use tax policy.95% confidence

Sub-Topics Sales Tax Tax Incentives

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died · Iowa · House Apr 28, 2025

HF 911: A bill for an act relating to matters under the purview of the department of insurance and financial services including financial literacy and exploitation, tax confidentiality, health insurance rates, health savings accounts, insurer withdrawals, property insurance, and service contracts, and including penalties.

HF 911 establishes two new state funds to protect and educate the public on financial matters. The Financial Literacy and Investor Education Fund will develop programs to teach financial topics. Concurrently, the Financial Exploitation Prevention Fund will educate on exploitation, assist victims, and support investigations and prosecutions. These initiatives will be funded through a portion of agent registration fees, state appropriations, transfers from the commerce revolving fund, and civil penalties.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes two new state funds (Financial Literacy/Exploitation Prevention) funded through existing fee sources and appropriations, promoting fiscal responsibility and public education without tax increases.90% confidence

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died · Iowa · House Apr 28, 2025

HF 962: A bill for an act modifying the child and dependent care credit available against the individual income tax, and including retroactive applicability provisions.

HF 962 modifies the Iowa child and dependent care tax credit, affecting taxpayers who claim this credit against their individual income tax. It reduces the number of graduated income thresholds used to calculate the credit from seven to four. The bill also removes the current maximum income threshold for eligibility, allowing taxpayers with higher incomes to potentially claim the credit. Specifically, taxpayers with Iowa net income of $25,000 or more would be eligible for 50% of the federal child and dependent care credit. These changes would apply retroactively to tax years beginning on or after January 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands child care tax credit eligibility to higher-income earners ($25k+ net income), providing broader tax relief for families, aligning with support indicators for tax relief.90% confidence

Sub-Topics Tax Credits

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in committee · Iowa · Senate Apr 30, 2025

SSB 1236: A bill for an act relating to and making appropriations for the economic development of the state, including to the economic development authority, Iowa finance authority, department of workforce development, and the state board of regents and certain regents institutions.

SSB 1236 is a legislative bill that appropriates funds for the economic development of the state for fiscal year 2025-2026. It allocates money to various entities, including the Economic Development Authority (EDA), Iowa Finance Authority, Department of Workforce Development, and the State Board of Regents. The bill sets goals for the EDA to expand the state economy, increase Iowan wealth, and grow the population, outlining specific strategies such as business recruitment, entrepreneurial development, and infrastructure modernization. It also includes provisions for financial assistance restrictions related to job creation and legal work authorization, and designates specific appropriations for tourism, the World Food Prize, and councils of governments.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates funds for economic development entities including EDA, Finance Authority, and Workforce Development, directly funding state economic programs for FY2025-2026.95% confidence

Tags Economic Development

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in committee · Iowa · Senate Apr 30, 2025

SSB 1230: A bill for an act relating to and making appropriations involving state government entities associated with agriculture, natural resources, and environmental protection.

SSB 1230 is an appropriations bill that allocates state funds to various government entities involved in agriculture, natural resources, and environmental protection for the fiscal year beginning July 1, 2025. It provides over $20 million to the Department of Agriculture and Land Stewardship for its general operations, administration, and regulatory programs. The bill also designates specific funding for programs such as the Midwest Grape and Wine Industry Institute, motor fuel inspection, the Butchery Innovation and Revitalization Program, dairy regulation, agricultural education, and foreign animal disease preparedness. Additionally, it allocates money to support a program assisting farmers with disabilities. These appropriations aim to support agricultural initiatives, environmental oversight, and related services across the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates over $20M to agriculture/environmental programs, funding essential state operations under budget priorities.95% confidence ✓ EnvironmentSupports EnvironmentAllocates $20M+ to environmental protection departments and programs, including Environment First Fund, directly funding conservation and regulatory initiatives.95% confidence

Sub-Topics Appropriations

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in committee · Iowa · House May 5, 2025

HSB 336: A bill for an act relating to and making appropriations for the economic development of the state, including to the economic development authority, Iowa finance authority, department of workforce development, and state board of regents and certain regents institutions, and eliminating the repeal of the housing renewal pilot program.

HSB 336 is an appropriations bill that allocates state funds for economic development in Iowa for the 2025-2026 fiscal year. It provides funding to several entities, including the Economic Development Authority, Iowa Finance Authority, Department of Workforce Development, and State Board of Regents. The bill sets goals for the Economic Development Authority to expand the state economy, increase wealth and population, and promote business and entrepreneurial growth. It also outlines specific financial assistance for workforce recruitment, women entrepreneurs, and advanced research, while requiring jobs created with these funds to be filled by legally authorized workers. Additionally, the bill appropriates funds for the World Food Prize, Councils of Governments, and the Tourism Office, and eliminates the repeal of the housing renewal pilot program.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates state funds for economic development entities, directly allocating budget resources per bill's purpose and subjects list.95% confidence ✓ HousingSupports HousingBill eliminates repeal of housing renewal pilot program, ensuring continued funding and operation of this housing initiative.95% confidence

Sub-Topics Property Development Tags Economic Development

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in committee · Iowa · Senate Apr 30, 2025

SSB 1232: A bill for an act relating to and making appropriations to the justice system.

Senate Study Bill 1232 appropriates funds from the state's general fund to support various components of the justice system for the fiscal year beginning July 1, 2025. It allocates money to the Department of Justice for the Attorney General's office, prosecuting attorney training, victim assistance grants for crime victims, legal services for low-income individuals, and cybersecurity improvements. The bill also provides funding for the Office of Consumer Advocate and the operation of multiple correctional facilities across the state. It specifies the number of full-time equivalent positions for these departments and includes conditions such as reporting requirements for the Department of Justice regarding funding sources. Additionally, it mandates the Department of Justice to reimburse the Iowa Law Enforcement Academy for a human trafficking instructor position.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates state general fund to justice system programs, increasing funding for public services like victim assistance and legal aid.95% confidence ✓ Criminal JusticeSupports Criminal JusticeAllocates funds to victim assistance, legal services, corrections, and public defense - directly advances justice system operations and reform efforts.95% confidence ✓ TechnologySupports TechnologyBill explicitly allocates funds for cybersecurity improvements within the justice system, directly advancing tech security measures.95% confidence

Sub-Topics Human Trafficking Cybersecurity

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in committee · Iowa · House May 7, 2025

HSB 330: A bill for an act relating to sports wagering receipts, making appropriations, and including effective date provisions.

HSB 330 revises how funds from the state's sports wagering receipts are appropriated, affecting various state agencies, local governments, and specific grant programs. For the current fiscal year (FY 2024-2025), it immediately appropriates $30 million to the Economic Development Authority and the Department of Homeland Security and Emergency Management for specific projects. Starting in fiscal year 2025-2026, the bill establishes a new tiered system. This prioritizes funds for behavioral health initiatives, regional sports authorities, and a length of service award program. Remaining funds are then split between the Department of Public Safety for equipment and a newly created grant account for local governments to purchase emergency services equipment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates $30M from sports wagering receipts to state agencies and behavioral health programs, directly funding specific budget allocations per fiscal priorities.95% confidence

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