Bills › 91st General Assembly
Relating to the recapture of tax expenditures and disbursed by departments of the state to businesses that violate child labor laws
Sponsored by Rep. Jerome Amos Jr. (D), Rep. Sean Bagniewski (D), Rep. Jeff Cooling (D), Rep. Ken Croken (D), Rep. Tracy A. Ehlert (D), Rep. Lindsay James (D), Rep. Rob Johnson (D), Rep. Jennifer Konfrst (D), Rep. Bob Kressig (D), Rep. Elinor A. Levin (D), Rep. Mary Lee Madison (D), Rep. Heather Matson (D), Rep. Brian Meyer (D), Rep. Amy Nielsen (D), Rep. Rick L. Olson (D), Rep. J.D. Scholten (D), Rep. Dr. Megan L. Srinivas (D), Rep. Beth Wessel-Kroeschell (D), Rep. Ross Wilburn (D)
Topics:State government
Where it is now
- Done: IntroducedFebruary 28, 2025
- Stopped: SubcommitteeDied when the General Assembly ended
- Next: House committeeFunnel: by February 20, 2026
- Next: Passes the House
- Next: Senate committeeFunnel: by March 20, 2026
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
This bill relates to the recapture of tax expenditures disbursed by departments of the state to businesses that violate child labor laws.48, which includes tax credits, exemptions, deductions, and rebates as well as sales tax refunds. Beginning on or after July 1, 2025, as a condition of authorizing tax incentives to a business under any of the programs administered by a department of the state, the value of the tax expenditure authorized shall be subject to recapture by the department if the business, or a contractor, subcontractor, or other third party of the business providing services to the business in the business’s facility, violated state or federal child labor laws under Code chapter or the federal Fair Labor Standards Act of 1938.
Read the full explanation
The bill requires the business to notify the administering department of the violation within days of the ending of the time period to contest or appeal the violation.330(2). The repayment of incentives pursuant to that Code section is considered a tax payment due and payable to the department of revenue, and the failure to make such a repayment may be treated by the department of revenue in the same manner as a failure to pay the tax shown due or required to be shown due. In addition, a county may take action to recover the value of property taxes not collected as a result of a tax exemption provided to the business.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
Iowa Code it changes
Creates§15K.1
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
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