Bills › 91st General Assembly

HSB 734Died when the session ended · February 25, 2026

Authorizing cities to establish self-supported tourism improvement districts

Topics:Business & economyCities & countiesTaxes

Where it is now

  1. Done: IntroducedFebruary 12, 2026
  2. Done: SubcommitteeFebruary 12, 2026
  3. Stopped: House committeeDied when the General Assembly ended
  4. Next: Passes the House
  5. Next: Senate committeeFunnel: by March 20, 2026
  6. Next: Passes the Senate
  7. Next: To the Governor
  8. Next: Signed into law

Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

AI summary Local governments can create special districts to help boost tourism in certain areas. Businesses that provide lodging, like hotels, would pay a fee to fund projects like marketing, public events, and local improvements. The bill sets rules for how these districts are formed, how much businesses pay, and how people can object to the plan.1

Read the official explanation

This bill authorizes a self-supported tourism improvement district (district). The bill allows a levy (assessment) upon lodging businesses for the purpose of acquiring, constructing, installing, or maintaining improvements and providing activities that will provide certain benefits to lodging businesses located within the district. The bill defines “activities” to include promotion of public events, promotion of tourism within the district, promotion of business activities, marketing, workforce development, and other related services. The district is created by action of the local governing body where the district is located. The bill establishes specific criteria including a map of the area that would comprise the district, the rate and structure of the assessment, and the expiration of the district. The assessments shall be assessed on the basis of the estimated benefit to the lodging business within the district. A protest of a district plan may be made by any interested person, and the bill specifies procedures for when a protest is made by a person. If the lodging business owners or their authorized representatives within the proposed district that collectively represent more than percent or more of the assessments to be paid file a written objection, the bill establishes procedures for when such an objection is made. The bill allows a local governing body to modify the district, and establishes procedures for renewal of a district set to expire. The bill allows a local governing body to issue bonds by resolution to finance the estimated costs of the proposed improvements in the district. _____ The bill requires the authorized representative of the district to file an annual report with the governing body establishing the district. The local governing body may repeal the existence of the district based upon law violations or malfeasance, if no indebtedness exists, and proper notification has been provided.

Full bill text2

House subcommittee

Named February 12, 2026. On February 25, 2026 it recommended passage.

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

1 written public comment to its subcommittee: February 25, 2026 (1) · on the Legislature’s site

Iowa Code it changes

Creates§358D.1§358D.2§358D.3§358D.4§358D.5§358D.6§358D.7§358D.8§358D.9

How the Code works3

Lobbying

13 for · 0 against · 3 undecided · Who →

Similar bills

  • HF 1051 Authorizing cities to establish self-supported tourism improvement districts
    91st General Assembly · In committee
    Nearly identical

Matched by wording or an identical title.