Rep. Steven Holt

Maddy summaryHF 965 increases the state adoption tax credit available against the individual income tax. It raises the maximum credit for qualified adoption expenses from $5,000 to $20,000 per adoption, directly affecting taxpayers who adopt a child. The credit is refundable, meaning any amount exceeding a taxpayer's liability can be returned. This bill takes effect upon enactment and applies retroactively to adoptions finalized on or after January 1, 2024.

Maddy summaryHouse File 963 proposes to exempt the sale of laundry soap or detergent from the state sales tax. This bill directly affects consumers who purchase these cleaning products and the retailers who sell them. It achieves this by adding a new subsection to Section 423.3 of the state's Code, specifically exempting the sales price of laundry soap or detergent. As a result, these items would also be exempt from the state's use tax.

Maddy summaryHF 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.

Maddy summaryHF 964 proposes to exempt the sale of toilet paper from the state's sales tax. This would directly affect consumers, who would no longer pay sales tax on toilet paper purchases, and retailers, who would stop collecting sales tax on this item. The bill achieves this by amending Section 423.3 of the state's code, adding the sale of toilet paper to the list of items exempt from sales tax. By operation of existing code, this exemption would also apply to the use tax.

Maddy summaryHF 966 proposes to exempt the sale of dietary supplements from the state sales tax. Currently, dietary supplements are subject to sales tax, similar to candy or soft drinks. This bill would amend existing law to remove dietary supplements from the list of items subject to sales tax. This change would reduce the cost for consumers purchasing products like vitamins and minerals, as the exemption also extends to the use tax.

Maddy summaryThis resolution formally recognizes and commends the National Conference of State Legislatures (NCSL) for its 50th anniversary. It highlights NCSL's role as a bipartisan organization supporting state legislatures through research, idea-sharing, and fostering cooperation. The resolution has no policy impact; it simply expresses congressional appreciation and directs the House Chief Clerk to send a copy to NCSL.

Maddy summaryHF 240 requires pipeline applicants in Iowa to provide proof of sufficient insurance or surety before a hazardous liquid pipeline permit is granted. This insurance must cover damages from pipeline discharges (both negligent and intentional), property damage from construction or leaks, and increased insurance costs or inability to obtain insurance for nearby residents. Pipeline companies must either purchase insurance for affected residents or reimburse them for higher premiums caused by the pipeline's presence. The bill was recommended for passage by committees but was withdrawn on March 31, 2025.

Maddy summaryHF 614 requires Iowa's state transportation commission to prioritize improvements to U.S. Highway 30 across the state, specifically from the Missouri River near Missouri Valley to the Mississippi River near Clinton. The bill mandates that the commission include in its long-range transportation plan a strategy to expand all two-lane sections of this highway segment to four-lane divided roadways until the entire route meets that standard. This policy change directly affects Iowa's transportation planning process and the communities along U.S. Highway 30. The bill does not create new funding but directs the commission to prioritize this specific highway in its existing planning framework.

Maddy summaryHF 239 restructures Iowa's Office of the Consumer Advocate within the Department of Justice, establishing it as a separate division. The bill specifies that the attorney general appoints the consumer advocate (subject to Senate confirmation), sets their salary, and requires regular reports to a committee of state officials (secretary of agriculture, auditor, treasurer). It clarifies that the office's expenses and salaries are funded separately from the utilities commission, with costs for services covered by the commerce revolving fund. The bill also defines how the office may charge expenses for its services in utility proceedings, ensuring fiscal separation between the two entities.

Maddy summaryHF 220 would have required Iowa public school districts, nonpublic schools, charter schools, and innovation zone schools to allow eighth-grade students who meet their academic standards to participate in high school athletic programs (grades 9-12). The bill's key provision, added as Section 280.13D, mandated that schools permit these students to join extracurricular sports teams provided for older grades. It directly affected eighth graders meeting academic requirements and school administrators responsible for athletic program rules. The bill was withdrawn on March 14, 2025, after committee approval.