Budget & Taxes

signed · Iowa · Senate May 6, 2025

SF 606: A bill for an act relating to electronic filing of sales and use tax returns, and including effective date provisions.

This bill primarily mandates that individuals and businesses required to file sales and use tax returns must do so electronically. It directly affects all taxpayers subject to sales and use tax filing requirements. A key provision states that any return not filed electronically, when required, will not be considered valid by the department unless an exception is granted. Taxpayers unable to file electronically can request permission from the director to use an alternative filing method. The bill also allows the department to adopt rules to administer these new electronic filing requirements and takes effect immediately upon enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill promotes electronic filing which improves tax collection efficiency, reduces processing costs, and strengthens revenue management through modernized compliance systems.85% confidence

Sub-Topics Sales Tax

signed · Iowa · Senate Mar 28, 2025

SF 42: A bill for an act modifying the costs eligible for emergency medical services fund expenditures, and including effective date provisions. Effective date: 03/28/2025.

This bill modifies the types of costs that counties can pay for using their local emergency medical services (EMS) trust funds. It expands the eligible expenditures to specifically include the salaries and wages of emergency medical care providers who deliver EMS. This change would allow counties that have established these voter-approved funds to use them to cover personnel costs for their EMS staff, directly affecting both the counties and their emergency medical care providers.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands eligible expenditures for EMS trust funds to include provider salaries, increasing funding for essential public safety services.85% confidence ✓ HealthcareSupports HealthcareBill expands eligible EMS fund expenditures to include provider salaries, directly increasing funding for emergency medical services personnel.90% confidence

Tags Public Safety

in committee · Iowa · House Apr 7, 2026

HSB 767: A bill for an act creating sales and use tax exemptions relating to commencing or restarting nuclear electric generation facilities, and including retroactive applicability provisions.

This bill creates a sales and use tax exemption for tangible personal property, digital products, and services used to build, repair, maintain, or restart nuclear electric generation facilities in Iowa. The exemption applies to items purchased before, during, or after construction and restart activities, but excludes motor vehicles and requires facilities to provide exemption certificates to retailers. The law defines nuclear facilities broadly to include reactors, fuel storage, electrical equipment, safety systems, and environmental protection components, with eligibility requiring federal licensing and operation starting on or after January 1, 2028. Additionally, the bill includes retroactive applicability, allowing the tax exemption to apply to qualifying purchases made on or after January 1, 2025, and requires the state revenue department to issue guidance on documentation and procedures for claiming the exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemptions for nuclear energy facilities, reducing tax burden and promoting energy infrastructure development through fiscal incentives.85% confidence ✓ EnergySupports EnergyBill provides tax exemptions for nuclear energy infrastructure, reducing costs and promoting nuclear power development as a clean energy source.95% confidence

Sub-Topics Revenue Sales Tax Tax Incentives

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passed · Iowa · House Apr 20, 2026

HF 2748: A bill for an act relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products; the regulation of the transportation of agricultural commodities; the use of agricultural land; and taxation, including property taxes, excise and sales taxes, and income taxes; making penalties applicable; and including effective date and applicability provisions.

This bill establishes a Choose Iowa school purchasing program that matches school district spending on local agricultural products with state funding, allowing schools to purchase meat, poultry, dairy, grains, eggs, honey, and produce from Iowa farms at a one-to-one reimbursement rate. It also creates a Choose Iowa food bank purchasing program that provides matching funds to Iowa food banks and emergency feeding organizations for similar local food purchases, with a cap of $50,000 per organization annually. The legislation authorizes the Department of Agriculture and Land Stewardship to administer these programs, set membership criteria for participating farms and businesses, and use up to 5% of program funds for administrative costs. Additionally, the bill allocates $1.75 million annually to support renewable fuel infrastructure for retail motor fuel sites and $150,000 for program administration.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides state funding matching for agricultural purchases, strengthening local food systems and supporting Iowa farmers through dedicated appropriations.85% confidence ✓ EducationSupports EducationBill provides matching funds for schools to purchase local agricultural products, enhancing school food programs and supporting student nutrition.85% confidence

Sub-Topics Procurement Tags Agriculture

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in committee · Iowa · House Mar 9, 2026

HF 2738: A bill for an act establishing a state-based health insurance subsidy, and making an appropriation.

This bill creates a state-funded health insurance subsidy program to help Iowans maintain affordable health coverage after federal subsidies expire in 2026. It establishes a new state fund that will provide financial assistance equal to the value of the federal premium tax credit that would have been available in 2025, ensuring residents do not lose coverage due to the federal funding reduction. The program requires applicants to submit standard health insurance application information including income and immigration status, with subsidies potentially available retroactively from January 1, 2026. State agencies will develop an online application system, and the bill appropriates state funds for the 2026-2027 fiscal year to cover these subsidies until federal credits are restored.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes state-funded health insurance subsidy program, increasing funding for essential public services and protecting residents from coverage loss due to federal funding reduction.92% confidence ✓ HealthcareSupports HealthcareBill establishes state-funded health insurance subsidy to maintain affordable coverage after federal subsidies expire, directly expanding access and protecting healthcare access for residents.95% confidence

Sub-Topics Appropriations Tax Credits Insurance

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in committee · Iowa · Senate Apr 8, 2026

SSB 3188: 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.

This bill allocates state funding to the economic development authority and related agencies for the fiscal year beginning July 1, 2026, to support business growth, job creation, and community development across Iowa. The legislation establishes specific goals for the authority to focus on recruiting new businesses, retaining existing ones, and fostering entrepreneurship while prioritizing commercially viable projects in agriculture, technology, and biotechnology. It includes provisions requiring businesses receiving financial assistance to hire workers legally authorized to work in the United States and prohibits funding for geothermal snow-melting systems. Additionally, the bill provides separate appropriations for tourism promotion, support of the World Food Prize, and arts council activities, with requirements for annual reporting on tourism office performance.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly allocates state funding for economic development, job creation, and business growth through appropriations to relevant agencies.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill allocates funding for workforce development and job creation, which supports employment standards and economic opportunities for workers75% confidence ✓ TechnologySupports TechnologyBill explicitly prioritizes technology sector alongside agriculture and biotechnology for economic development funding and business growth initiatives.75% confidence

Sub-Topics Workforce Development Tags Economic Development

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in committee · Iowa · Senate Apr 1, 2026

SSB 3186: A bill for an act relating to transportation and other infrastructure-related appropriations to the department of transportation, including allocation and use of moneys from the road use tax fund and the primary road fund.

This bill appropriates state funds from the road use tax fund and the primary road fund to the Iowa Department of Transportation for the 2026-2027 fiscal year. The legislation allocates specific amounts for various operational needs, including salaries, vehicle maintenance, utility services, and administrative costs, as well as funding for projects like driver's license system modernization and road facility repairs. A key provision allows certain unspent funds designated for multi-year projects to remain available for up to three years after the fiscal year ends, rather than reverting to the general fund, provided the projects are not completed earlier.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates state funds from road use tax and primary road funds to transportation department, increasing funding for essential infrastructure and public services.90% confidence ✓ TransportationSupports TransportationBill appropriates state funds to Iowa Department of Transportation for infrastructure projects, road repairs, and operational needs, directly advancing transportation.95% confidence

Sub-Topics Appropriations Sales Tax State Budget Driver Licensing Roads & Highways Transportation Funding

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in committee · Iowa · Senate Apr 1, 2026

SSB 3189: A bill for an act relating to and making appropriations for state government administration and regulation, including the department of administrative services, auditor of state, ethics and campaign disclosure board, offices of governor and lieutenant governor, department of inspections, appeals, and licensing, department of insurance and financial services, department of management, Iowa public employees’ retirement system, public information board, department of revenue, secretary of state, treasurer of state, and utilities commission.

This bill allocates state funding for the 2026-2027 fiscal year to various Iowa government agencies responsible for administration, regulation, and oversight. It provides specific budget amounts for departments including administrative services, the auditor of state, ethics board, governor's office, and agencies handling licensing, insurance, and revenue collection. The legislation also establishes reporting requirements, such as a fraud investigation report from the department of inspections and mandates that certain funds remain available for future use rather than reverting to the general fund. Additionally, it sets administrative fees for health insurance contracts and allows the auditor of state to hire additional staff for reimbursable audit work.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly allocates state funding for government agencies and fiscal management operations, directly advancing budget appropriations.95% confidence

Sub-Topics Appropriations Audits & Accountability State Budget

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in committee · Iowa · House Mar 9, 2026

HF 2736: A bill for an act modifying provisions related to area education agency funding, and including effective date and applicability provisions.

This bill modifies how Iowa calculates and distributes funding to area education agencies and school districts, primarily adjusting the foundation base percentages used to determine regular program and special education support services funding. It establishes new formulas for calculating professional development supplements starting in 2026 and requires that at least 90% of special education support services funds received by districts after 2025 be used for services contracted from area education agencies. The legislation also ensures that certain teacher and professional development supplements are paid in full even if the governor orders budget reductions, protecting these specific funding categories from cuts. Additionally, the bill clarifies rounding rules for most funding computations and includes a legislative intent statement linking school funding quality to student education quality.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases education funding by adjusting foundation base percentages and establishing new formulas for professional development supplements, strengthening state budget allocation for education services.85% confidence ✓ EducationSupports EducationBill modifies funding formulas to increase support for area education agencies and school districts, including professional development supplements and special education services.85% confidence

Sub-Topics School Funding Special Education Teachers

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in committee · Iowa · Senate Apr 8, 2026

SSB 3185: A bill for an act relating to and making appropriations to the judicial branch.

This bill appropriates state funds to the Iowa judicial branch for the fiscal year 2026-2027, providing approximately $202.7 million for salaries, staff, operations, and various court services. Key provisions include specific funding for juvenile court services, court-ordered services for children, jury and witness fees, and delinquent fine collection efforts. The legislation also requires the judicial branch to use state budget systems, submit monthly financial reports, and maintain district court clerk offices in all 99 counties. Additionally, it establishes reporting requirements for court technology funds and limits on how the judicial branch can modify appropriations without legislative notice.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates $202.7M to fund judicial branch operations, salaries, and court services, directly advancing state budget allocation for essential government functions.95% confidence ✓ Criminal JusticeSupports Criminal JusticeBill provides significant funding to judicial branch including juvenile court services and court-ordered services for children, strengthening criminal justice infrastructure.85% confidence

Sub-Topics State Budget Courts Juvenile Justice

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