91st General Assembly · Funnel one-pager · Monday, November 9, 2026
HF 682: Relating to the recapture of tax expenditures and disbursed by departments of the state to businesses that violate child labor laws
Died when the session ended · The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died.
What it does
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.
Sponsors
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)
Cost
No fiscal note
Lobbying · 1 for, 0 against
For: IBEW Iowa State Conference
In plain words
- February 28, 2025Filed in the House and sent to the State Government committee
From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/91/HF682