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Bills Associated with Professional Developers of Iowa

Bill Number: HF2769
Title: Judicial Branch Budget
Description:

Appropriates $222.3 million to Iowa's judicial branch for salaries, court operations, and juvenile services for fiscal year 2027 (which begins July 1, 2026).  This is no change compared to current budget year.  New funding for: specialty business courts if SF 639 passes ($500,000). No change in funding for:  court-ordered services to juveniles ($3.29 million); school-based supervision for children ($1.56 million); and juvenile delinquent graduated sanctions ($12.25 million). Other changes: requires the Judicial Council to conduct an open session meeting when discussing the Judicial Retirement System. You can red more detail at: https://www.legis.iowa.gov/docs/publications/NOBA/1605155.pdf. Effective 7/1/2026. 

Status: Signed
Category: Budgets
Recent Action:
Client's Position: Watch
Bill Number: HF2772
Title: Economic Development Budget
Description:

Appropriates $38.9 million for fiscal year 2027 (which begins on July 1, 2026) for the Economic Development Authority, Iowa Finance Authority, Department of Workforce Development, and economic development activities of the state universities. This is a decrease of $1.4 million compared to current spending.  New funding for: UNI nursing program ($600,000) and extending UNI in-state tuition to out-of-state students ($1 million). Increases funding for: Manufacturing 4.0 by $333,325 ($2.35 million total). No change in funding for: tourism ($1.05 million); tourism marketing ($1.4 million); HCBS rent subsidies ($873,000); housing renewal program ($550,000); vocational rehabilitation ($6,226,739); entrepreneurs with disabilities program ($138,506); community college grants for adult literacy for English Language Learners ($500,000); registered apprenticeships ($760,000); BIG Program ($11.7 million); Main Street Iowa ($1 million); Empower Rural Iowa ($700,000); Regents economic development ($3 million); and RefugeeRISE ($210,000). Cuts funding for: Iowa Arts Council by $170,000; international trade by $143,000; adult education and literacy in community colleges by $1 million; and World Food Prize by $50,000 ($450,000 total). Eliminates funding for: Councils of Governments ($350,000).  Other changes: Codifies the Housing Renewal Program. Effective 7/1/2026. For more information go to: https://www.legis.iowa.gov/docs/publications/NOBA/1604867.pdf. 

Status: Signed
Category: Budgets
Recent Action:
Client's Position: Undecided
Bill Number: HF2800
Title: Standings Budget
Description:

Changes standing (automatic) appropriations, makes other appropriations left out of other budgets, fixes mistakes in other bills, and drops in changes that were part of last-minute negotiations. Education: Maintains current reductions in standing appropriations - AEAs ($7.5 million) and non-public school transportation ($9 million). Requires state universities require all undergraduates to complete two three-credit courses as part of their general education requirement (American History and American Government), but this does not apply to any degree that is completed in three years or less. Applies to students beginning college on or after July 1, 2028. Requires the ISU Center for Cyclone Civics and the UI Center for Intellectual Freedom are to designate which courses meet these requirements. Continues incentives for school mergers through July 1, 2035 (expired July 1, 2024). Makes an exception for a school district to increase their cash reserve levy if a single property in their district's change in valuation caused a loss of more than $100 million (effective upon enactment).  Health/Human Services: Appropriates $1 million from the sports wagering fund for Double Up Food Bucks. Appropriates $3 million to the University of Iowa for pediatric cancer research. Requires a report detailing how funds were used to be filed with Legislature by 10/1/2027. Prohibits funding provide for pediatric cancer research from being used for administrative/overhead costs not directly related to research. Makes public assistance reforms enacted in SF 2422 effective when new eligibility systems go live. Requires a trained child protection worker to screen a child for commercial sex abuse if HHS identifies known risk factors in the child's background. Changes the effective date of moving victim restitution from category "B" to "A" in HF 1036 (Human Trafficking) from July 1, 2026 to July 1, 2027.  Fund Balance Transfers: Allows use of $12 million in federal incentive payments from FY26 to be used for administering the unemployment compensation insurance program and for modernization efforts. Transfers COVID funding balances in HHS to the HHS Information Technology Fund and appropriates the following from that fund: $31 million for the Medicaid management information system, $30.5 million for the eligibility determination system, $34 million for child welfare IT projects, and $5 million for implementation of SF 2422 (public assistance reforms). Allows special funds (gambling enforcement, road use tax fund, fish and game, IPERS, etc) to be used for salary adjustments. Allows funds remaining in the Future Ready Iowa Apprenticeship Fund to be used to support the Iowa Office of Apprenticeships. Requires state agencies and the judicial branch to notify the House and Senate Appropriations Committee Chairs and Ranking Members and the Chair and Ranking Member of the House Federal Funds Appropriations Subcommittee of any federal grant or loan in excess of $5 million received or applied for in the previous month (but exempts the Iowa Department of Defense & Board of Regents) and any grant or loan applied for or received that requires a state match.  Other: Adopts national electrical code. Amends Civil Rights legislation (SF 579) to not only prohibit the enactment of civil rights ordinances/regulations that go further than the state law, but also prohibit enforcement of existing ordinances and regulations. Prohibits a state political party's platform from prohibiting an elected official from serving on the state party central committee, and requires each party's state central committee to adopt a Chair, Vice Chair, Treasurer, and Secretary. Makes Japanese Knotweed a noxious weed. Requires the Iowa State Fair Foundation to issue 126 (instead of 125) nonresident deer hunting licenses, with the 126th license to be used at the discretion of the fair. Regulates proprietary water treatment systems. Renames the poultry association. Eliminates cap on full-time county attorney salaries (currently 45-100% of district court judge salary). Creates a new civil cause of action for "civil litigation abuse," defined as filing lawsuits between two private parties intended to harass, cause financial harm, or interfere with business relationships in done for "ulterior purposes." Corrections: Makes technical corrections for a number of bills passed earlier in session (non substantive). You can read more detail at: https://www.legis.iowa.gov/docs/publications/NOBA/1605279.pdf. Effective 7/1/2026. LINE ITEM VETO:  The Governor vetoed the transfer of remaining COVID relief funds to the Information Technology Fund, limitations on use of information technology funds by HHS, changes to the HMO tax that would have held Wellmark harmless (and risked $120 million in federal funding coming into Medicaid next year fiscal year), and the new civil cause for "litigation abuse."  You can read the Governor's veto message here. 

Status: Signed / Line-Item Vetoed
Category: Budgets
Recent Action:
Client's Position: Undecided
Bill Number: SF2484
Title: Infrastructure/RIIF Budget
Description:

Allocates $193.6 million from the Rebuild Iowa Infrastructure Fund (RIIF) and Technology Reinvestment Fund for fiscal year 2027, which begins on July 1, 2026. Money in these funds comes from taxes on gambling.  New funding for: On With Life to build a wing at their Polk City location to accommodate young adults aging out of ChildServe ($4 million); strategic infrastructure program ($10 million); hosting national junior olympics ($250,000); sports entertainment venue in Newton ($7 million); railway tracks overpass and underpass fund ($5 million/year for five years); interactive museum exhibit at the Hoover Presidential Library ($1 million); and Iowa HHS' new eligibility determination system ($10 million), data integration into the new system ($1,633,361), and costs associated with implementing new Medicaid work requirements and other requirements of the One Big Beautiful Bill/HR 1 ($3,473,690). Ongoing funding (no change) for: water quality ($8.2 million); water quality/nitrogen modeling ($1 million); community attractions and tourism/CAT grants ($10 million); Destination Iowa Fund ($10 million); lake restoration projects ($9.6 million); state park infrastructure ($5 million); low head dams ($1.5 million); recreational trails ($2.5 million); railroad revolving fund ($2 million); derelict building fund ($1 million); and general aviation airports ($1 million). Increases funding for: regional sports authorities by $250,000 ($1 million) and commercial service airports by $600,000 ($2.5 million). Other Changes: Eliminates $1.2 million appropriation for public transit infrastructure and replaces it with a one-time $1.6 million appropriation to be used as partial federal match for approved grants (total of $3 million was needed). Prohibits Iowa HHS from entering into technology purchase agreements that cost more than $5 million or committed the state to multi-year obligations in its IT systems (the current system being funded by this bill, in response to the One Big Beautiful Bill changes, is exempt from this requirement).  Iowa HHS, Legislative Services Agency, and Department of Management are to set up an Information Technology Modernization Study Committee before 8/1/2026 to review Iowa HHS' technology systems, data architecture, and modernization strategy. The committee is also to include six ex-officio members of the Senate and House and allows others in private sector firms, academic experts, and subject matter experts to participate. The committee will identify redundancies and interoperability gaps, assess HHS' ability to integrate data across programs and databases, evaluate options for developing/purchasing an integrated architecture system; and consider existing vendors supporting current systems. Requires prioritizing long-term solutions that integrate systems, detect eligibility errors, improper payments, and fraudulent activities while deducting duplication (report due 1/1/2027).  Establishes the Railway Overpass & Underpass Fund to provide cities/counties with grants to construct overpasses and underpasses. Allows awardees of the Iowa Major Events & Tourism Fund to also receive regional sports authority funds. Effective 7/1/2026. More details can be found at:https://www.legis.iowa.gov/docs/publications/NOBA/1605200.pdf.  LINE ITEM VETO: The Governor vetoed the $5 million limit on HHS information technology contract obligations without legislative approval. You can read the Governor's veto message here.

Status: Signed / Line-Item Vetoed
Category: Budgets
Recent Action:
Client's Position: Undecided
Bill Number: HF2514
Title: Child Care Assistance Eligibility
Description:

Establishes that children of parents, guardians, or custodians who work at participating child care facilities or homes are eligible for the state child care assistance program, provided certain conditions are met. These include hours worked, employment role, facility participation in the program, and other restrictions. The bill also addresses copayment requirements and directs the department to adopt administrative rules.

Key Points & Impact:

  • Creates a new section (237A.13A) making children of child care workers eligible for the state child care assistance program, regardless of other eligibility provisions.

  • Parent/guardian/custodian must work at a state-reimbursed child care facility or home, averaging at least 32 hours per week in direct child care duties and be counted in child-to-staff ratios.

  • Eligibility excludes owners of the facility/home, substitutes, and assistants at child care homes or development homes.

  • Parents working at child care homes/development homes cannot provide care to their own children under this provision, except for qualifying co-providers.

  • Directors or administrative staff may qualify if regularly counted in the minimum child-to-staff ratio.

  • Eligible participants must have their need for child care determined by the department and make copayments as set by departmental rules.

  • Requires the Department of Health and Human Services to adopt rules to administer the new eligibility pathway.

Signed by Governor on April 9. Takes effect July 1, 2026.

Status: Signed
Category: Childcare/Child Welfare
Recent Action:
Client's Position: Support
Bill Number: HF2799
Title: EDA Reform
Description:

Creates the EDGE Program to incentivize headquarters expansion and high-wage job creation, establishes a new training fund for business incentives, repeals the New Jobs Tax Credit, modifies the Major Economic Growth Attraction Program's definitions and deadlines, and mandates regular statewide electric load forecasting and transmission planning. It also creates mechanisms for state agencies to collect and use utility data and funding for energy planning, and restricts certain job training credits to agreements before a specified deadline. Effective 7/1/2026 (except changes to New Jobs Credit effective 6/2/2026).

Key Points & Impacts:

  • Establishes the EDGE Program to provide refundable qualifying wage tax credits for eligible businesses creating or retaining high-wage corporate jobs at Iowa headquarters, with specific eligibility, compliance, and clawback provisions.

  • Creates a Business Incentives for Growth Program Training Fund, funded by up to 1.5% of eligible business payroll withholdings, to reimburse project-specific training expenses; prohibits double-dipping for the same training purpose.

  • Repeals the New Jobs Tax Credit (Code section 422.11A), with immediate effect upon enactment, but preserves rights for credits issued or awarded before the effective date, including carryforward claims.

  • Amends the Major Economic Growth Attraction Program by updating the definition of 'foreign adversary' and extending the sunset date for authorizing incentives or exemptions from January 1, 2027, to January 1, 2030.

  • Requires the Economic Development Authority to commission Iowa State University to produce biennial public reports on statewide and regional electricity load forecasting and transmission expansion plans, with input from consumers and the electric industry.

  • Empowers the utilities commission to compel all electric utilities to share information with Iowa State University for energy planning, and allows these reports to serve as evidence in commission proceedings.

  • Creates the Electric Transmission System Expansion Planning and Analysis and Load Forecasting Fund, funded by mandatory utility remittances, and appropriates it for the state's energy planning reports.

  • Limits the new jobs credit from withholding under the Iowa Industrial New Jobs Training Program to agreements entered into on or before June 30, 2026, with corresponding adjustments to eligible project cost funding mechanisms.

Status: Signed
Category: Energy/Utility
Recent Action:
Client's Position: Undecided
Bill Number: HF2531
Title: Local Government Mineral Rights
Description:

Mandates that all counties and cities in Iowa must divest themselves of any mineral rights they own or control, such as rights to coal, gas, oil, and other resources underlying real estate. These rights must be conveyed, without consideration or expense, to the current surface owner of the respective land. All required conveyances must be completed within five years of the bill's effective date.  Effective 6/2/2026.

Key Points & Impacts:

  • Defines 'interest in minerals' as a perpetual interest in real estate for ownership of minerals, excluding leases for mineral removal.

  • Defines 'minerals' to include coal, gas, oil, hydrocarbons, oil shale, gemstones, ores, and geothermal resources.

  • Counties are required to divest and transfer any mineral interests they own to the surface landowners at no cost.

  • Cities are similarly required to divest and transfer any mineral interests they own to the surface landowners at no cost.

  • Transfers must be completed within five years from the bill's effective date.

  • Conveyances must be made without consideration (i.e., for free) and without cost to the surface owner.

  • Affects all mineral rights owned or controlled by counties and cities, regardless of how acquired.

  • Establishes a clear process and timeline for conveyance of public mineral interests to private landowners.

Status: Signed
Category: Local Government
Recent Action:
Client's Position: Watch
Bill Number: SF2369
Title: ADU Regulation
Description:

Requires counties and cities to permit at least one ADU on the same lot as a single-family residence in zoning districts where such residences are principal uses. It refines how the size of ADUs is calculated, excludes unfinished basements, and removes the ability to restrict ADUs based on state historic building codes. Instead, it allows regulation of ADUs in historic districts only if deemed incongruous by the relevant preservation authority, who must document its reasoning. The bill also clarifies how 'size' is defined for these purposes.

Key Points & Impacts

  • Counties and cities must allow at least one ADU per lot in zoning districts permitting single-family residences as a principal use.

  • ADU size calculations must exclude unfinished basements, potentially allowing for larger ADUs than previously permitted if basements are unfinished.

  • Removes the restriction allowing state historic building codes to prohibit or limit ADUs; only deed restrictions or rules of common interest communities can do so.

  • ADUs may be regulated in historic preservation districts or areas of historical significance only if the relevant commission or city determines the proposed ADU would be incongruous with the area's character and documents its reasoning.

  • Defines 'size' for ADU purposes as the gross living area of the primary dwelling, excluding garages, decks, and unheated porches, providing clarity for compliance.

  • The bill prohibits more restrictive ADU regulations on common interest communities compared to single-family residences in general zoning.

  • If a manufactured or mobile home is used as an ADU, it must be placed on a permanent foundation and assessed for real estate taxes as real property.

  • Establishes a higher threshold for limiting ADUs in historic districts, shifting decision-making from blanket code restrictions to specific, documented determinations.

Signed by Governor on April 9. Takes effect July 1, 2026.

Status: Signed
Category: Local Government
Recent Action:
Client's Position: Watch
Bill Number: HF2667
Title: Statewide Urban Design and Specifications Board
Description:

Establishes a Statewide Urban Design and Specifications Board within the DOT. The board is responsible for developing, publishing, and updating statewide urban design and specifications standards for public improvement projects. The board's membership includes representatives from state agencies and various professional associations. The bill mandates that counties and cities are financially responsible for additional costs arising from projects that do not comply with these standards, while shielding property owners from being assessed those costs. The board must also publish analyses of changes to standards and associated cost estimates. You can read the Governor's veto message here. 

Key Points & Impacts

  • Creates the Statewide Urban Design and Specifications Board within the DOT to develop and publish statewide urban design standards and specifications.

  • Board membership includes employees from the DOT and representatives from county, city, contractor, builder, asphalt, and real estate associations.

  • The board is required to publish both a design manual and a specifications manual on the DOT website.

  • Any changes to the manuals must be accompanied by a public analysis and estimated cost variation.

  • Counties and cities that approve project plans not compliant with these standards are responsible for paying any additional costs resulting from noncompliance.

  • Property owners cannot be assessed costs resulting from local government noncompliance with design standards for projects on or adjacent to their property.

  • Board members serve four-year terms without state compensation (except for state employees' regular pay during work hours).

  • The board is exempt from dissolution under Iowa Code section 4A.5.

Status: Vetoed
Category: Other
Recent Action:
Client's Position: Undecided
Bill Number: HF2765
Title: Mining Regulation
Description:

Expands the regulation of mining activities by addressing subsidence — the collapse, settling, or sinking of land — that occurs at or above underground mines located on public land or within public rights-of-way. The definition of "affected land" is broadened to include known or reported subsidence. A new definition of "subsidence" is added, and a new Code section (208.9A) directs the Division of Soil Conservation and Water Quality to adopt rules regulating subsidence-affected land, including reporting requirements, qualifications of professionals submitting repair plans, and timeliness of repairs. The Division must adopt emergency rules within sixty business days. Effective 6/2/2026.

Key Points & Impacts

  • Amends the definition of 'affected land' in Section 208.2(2) to explicitly include a known or reported subsidence as well as processing and stockpile areas disturbed during mining.

  • Adds a new definition of 'subsidence' meaning the collapse, settling, or sinking of land at or above an underground mine on public land or in a public right-of-way that is caused by mining activity.

  • Explicitly excludes from 'subsidence' any naturally occurring collapse or sinking, or that resulting from geological, hydrological, seismic, environmental, or other non-mining causes.

  • Creates new Code Section 208.9A requiring the Division to adopt rules regulating land affected by subsidence.

  • Required rules must address reporting of subsidence, qualifications of professional engineers or other qualified persons submitting subsidence repair plans, and the timeliness of planned repairs.

  • Directs the Division of Soil Conservation and Water Quality (within the Department of Agriculture and Land Stewardship) to adopt emergency rules within 60 business days of the effective date.

  • Emergency rules are effective immediately upon filing unless a later date is specified, and must also be published as a notice of intended action.

  • Act is deemed of immediate importance and takes effect upon enactment; penalties under Chapter 208 are made applicable to subsidence regulation violations.

Status: Signed
Category: Other
Recent Action:
Client's Position: Watch
Bill Number: SF2378
Title: Property Owner Zoning Protest Rights
Description:

Eliminates the statutory mechanism that allowed property owners to file written protests against proposed changes in city zoning districts. This protest mechanism previously required a supermajority (three-fourths) city council vote to approve contested zoning changes if a sufficient share of nearby property owners objected. The bill also removes references to city council compliance with this section in related zoning procedures, such as approvals for shooting range changes or developments in cities without zoning commissions.

Key Points & Impact:

  • Repeals Iowa Code section 414.5, which allowed property owners to file written protests against proposed city zoning changes.

  • Removes the requirement that city councils comply with Code section 414.5 when approving zoning-related changes in cities without a zoning commission.

  • Eliminates the supermajority (three-fourths) city council vote requirement for zoning changes protested by a sufficient number of property owners.

  • Amends procedures related to shooting ranges, removing references to city council obligations under the now-repealed protest section.

  • Reduces property owners' formal influence over proposed zoning district changes by eliminating the protest process.

  • Clarifies that county procedures for zoning approvals remain unchanged, but city-specific protest and approval mechanisms are altered.

Signed by Governor June 2, 2026. Takes effect July 1, 2026.

Status: Signed
Category: Other
Recent Action:
Client's Position: Undecided
Bill Number: HF2297
Title: Radon Mitigation
Description:

Requires passive radon mitigation for new single-family and two-family homes.

Signed by Governor May 19, 2026. Takes effect July 1, 2026.

Status: Signed
Category: Public Health
Recent Action:
Client's Position: Watch
Bill Number: HF2799
Title: EDA Reform
Description:

Creates the EDGE Program to incentivize headquarters expansion and high-wage job creation, establishes a new training fund for business incentives, repeals the New Jobs Tax Credit, modifies the Major Economic Growth Attraction Program's definitions and deadlines, and mandates regular statewide electric load forecasting and transmission planning. It also creates mechanisms for state agencies to collect and use utility data and funding for energy planning, and restricts certain job training credits to agreements before a specified deadline. Effective 7/1/2026 (except changes to New Jobs Credit effective 6/2/2026).

Key Points & Impacts:

  • Establishes the EDGE Program to provide refundable qualifying wage tax credits for eligible businesses creating or retaining high-wage corporate jobs at Iowa headquarters, with specific eligibility, compliance, and clawback provisions.

  • Creates a Business Incentives for Growth Program Training Fund, funded by up to 1.5% of eligible business payroll withholdings, to reimburse project-specific training expenses; prohibits double-dipping for the same training purpose.

  • Repeals the New Jobs Tax Credit (Code section 422.11A), with immediate effect upon enactment, but preserves rights for credits issued or awarded before the effective date, including carryforward claims.

  • Amends the Major Economic Growth Attraction Program by updating the definition of 'foreign adversary' and extending the sunset date for authorizing incentives or exemptions from January 1, 2027, to January 1, 2030.

  • Requires the Economic Development Authority to commission Iowa State University to produce biennial public reports on statewide and regional electricity load forecasting and transmission expansion plans, with input from consumers and the electric industry.

  • Empowers the utilities commission to compel all electric utilities to share information with Iowa State University for energy planning, and allows these reports to serve as evidence in commission proceedings.

  • Creates the Electric Transmission System Expansion Planning and Analysis and Load Forecasting Fund, funded by mandatory utility remittances, and appropriates it for the state's energy planning reports.

  • Limits the new jobs credit from withholding under the Iowa Industrial New Jobs Training Program to agreements entered into on or before June 30, 2026, with corresponding adjustments to eligible project cost funding mechanisms.

Status: Signed
Category: Taxes
Recent Action:
Client's Position: Undecided
Bill Number: SF2472
Title: Property Tax Reform
Description:

SF 2472 – Property Tax Reform  (Final version)

Limit on Annual Revenue Increases

  • 2% hard cap on all general levies (includes EMS, Agricultural property, Public Transit)
  • 3% hard cap on DART
  • 4% hard cap on county hospitals
  • New construction is realized as it comes online

No limitation on the following:

  • Debt Service Levies
  • School funding
  • City Special revenue levies (insurance, employee benefits, etc.)
  • Most County supplemental levies (insurance, employee benefits, etc.)
  • Community college variable levies (insurance, unemployment, etc.)

Extends the previous law of the land, HF 718, by 2 years.

_________

Residential Property Tax Relief

Converts homestead credit to an exemption (currently equal to $4,850 exemption)

  • Phases state funding out over 3 years.
  • Year 1 Exemption of 10% with a minimum of $5500 and maximum of $20,000
  • Maximum rises with CPI

Current military and senior exemptions stay in place

Homestead credit currently costs the State $175M/year. Funds from the conversion of homestead credit to exemption go toward buying the $5.40 uniform levy down to $4.90 over 3 years.

Multi-residential rollback (currently equal to residential) is increased by 3% in Year 2, and 6% in Year 3.

_____

Transparency and Data

  • Shifts the burden of proof to the assessor if a property value increases by more than 10 percent over 2 years.
  • Requires parcel level reporting
  • New taxpayer statement – ISAC and League of Cities tasked with working on this with Department of Management
  • Allows online posting of tax notices

______

Bonding/Debt

  • Restricts the use of debt service funds for operating expenses
  • Caps local government reserves at 35%
  • Creates new restricted fund account for funds that are budgeted for specific infrastructure uses

_______

Tax Increment Financing

$5.40 Uniform levy

  • Pulls the $5.40 levy out of the increment for new TIF projects
  • Holds existing debt for cities harmless
  • Allows the school district to opt that levy in to a project with no state backfill
  • Phases the $5.40 levy down to $4.90 over 3 years

Perpetual TIFS

  • Limits increment usage to 60% after 20 years – No new debt allowed above the 60% threshold
  • Pulls the $5.40 out of increment after 20 years
  • Holds existing debt harmless

Eliminates the Low-Moderate Income restrictions from TIF usage for housing

Final bill DID NOT contain a restriction on the use of TIF revenues for staff and salaries

_____

Creates First Iowa Home Accounts

Raises the EMS levy cap to $1.50 (from $.75) with a vote

Signed by Governor 5/18/2026. Effective dates: 05/18/2026, 07/01/2026, 01/01/2027. Applicability dates: 01/01/2026, 07/01/2026, 01/01/2027, 07/01/2027, 07/01/2028.

Status: Signed
Category: Taxes
Recent Action:
Client's Position: Undecided
Bill Number: SF2496
Title: EMS Levies
Description:

Exempts property taxes levied for emergency medical services from being diverted into urban renewal (TIF) special funds. This ensures that these EMS levies are collected and used directly for EMS purposes, rather than being included in urban renewal revenue allocations. The change is effective for property taxes due for fiscal years starting July 1, 2027, or later.

Key Points & Impacts

  • Amends Iowa Code §403.19 to address division of revenue in urban renewal projects.

  • Exempts property taxes levied for emergency medical services under Chapters 357F, 357G, or 422D from TIF revenue diversion.

  • EMS levies will be collected against all taxable property within the taxing district, without limitation by TIF provisions.

  • Protects dedicated EMS funding from being redirected to urban renewal special funds.

  • Change ensures more consistent funding for emergency medical services in affected districts.

  • Applicability provision: applies to property taxes due in fiscal years beginning July 1, 2027 or later.

  • Does not affect other special levies, such as school district physical plant or instructional support levies, which remain exempted as before.

  • Promotes fiscal stability and transparency for EMS services by excluding their levies from TIF mechanisms.

Signed by Governor May 2, 2026. Takes effect July 1, 2026.

Status: Signed
Category: Taxes
Recent Action:
Client's Position: Undecided
Bill Number: HF2799
Title: EDA Reform
Description:

Creates the EDGE Program to incentivize headquarters expansion and high-wage job creation, establishes a new training fund for business incentives, repeals the New Jobs Tax Credit, modifies the Major Economic Growth Attraction Program's definitions and deadlines, and mandates regular statewide electric load forecasting and transmission planning. It also creates mechanisms for state agencies to collect and use utility data and funding for energy planning, and restricts certain job training credits to agreements before a specified deadline. Effective 7/1/2026 (except changes to New Jobs Credit effective 6/2/2026).

Key Points & Impacts:

  • Establishes the EDGE Program to provide refundable qualifying wage tax credits for eligible businesses creating or retaining high-wage corporate jobs at Iowa headquarters, with specific eligibility, compliance, and clawback provisions.

  • Creates a Business Incentives for Growth Program Training Fund, funded by up to 1.5% of eligible business payroll withholdings, to reimburse project-specific training expenses; prohibits double-dipping for the same training purpose.

  • Repeals the New Jobs Tax Credit (Code section 422.11A), with immediate effect upon enactment, but preserves rights for credits issued or awarded before the effective date, including carryforward claims.

  • Amends the Major Economic Growth Attraction Program by updating the definition of 'foreign adversary' and extending the sunset date for authorizing incentives or exemptions from January 1, 2027, to January 1, 2030.

  • Requires the Economic Development Authority to commission Iowa State University to produce biennial public reports on statewide and regional electricity load forecasting and transmission expansion plans, with input from consumers and the electric industry.

  • Empowers the utilities commission to compel all electric utilities to share information with Iowa State University for energy planning, and allows these reports to serve as evidence in commission proceedings.

  • Creates the Electric Transmission System Expansion Planning and Analysis and Load Forecasting Fund, funded by mandatory utility remittances, and appropriates it for the state's energy planning reports.

  • Limits the new jobs credit from withholding under the Iowa Industrial New Jobs Training Program to agreements entered into on or before June 30, 2026, with corresponding adjustments to eligible project cost funding mechanisms.

Status: Signed
Category: Workforce
Recent Action:
Client's Position: Undecided
Bill Number: SF2168
Title: Reemployment Case Management Program
Description:

Establishes a reemployment case management program for unemployment claimants, updates the definition of work search requirements, modernizes communication by shifting from paper to electronic and online notifications, allows for alternative communication methods in specific situations, and repeals the summer youth intern pilot program effective June 30, 2026.

Key Points & Impact:

  • Defines participation in the department's reemployment case management program as meeting work search requirements for unemployment benefits.

  • Establishes a required reemployment case management program to provide individualized services to claimants not attached to work, with services starting within two weeks of claim filing.

  • Modernizes communication by replacing requirements for notifications by mail with delivery via the department's online portal or electronic mail for most unemployment-related communications and determinations.

  • Clarifies that appeals and determinations related to unemployment benefits, employer contributions, and nonprofit organization billing are tied to availability in the online portal rather than mailing dates.

  • Provides that the director may establish alternative communication methods for employers or individuals unable to use electronic means, via administrative rule.

  • Eliminates the summer youth intern pilot program and removes references to it from related statutes, effective June 30, 2026.

  • Specifies that employer liability determinations, billing, and contribution rate notifications will be accessible through the online portal, with timelines for appeals starting from portal availability.

  • Removes obsolete language regarding mailing and updates statutory language for gender-neutrality and clarity.

Signed by Governor June 2, 2026. Takes effect June 30, 2026, and July 1, 2026.

Status: Signed
Category: Workforce
Recent Action:
Client's Position: Undecided
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