Budget › Standing appropriations
Standing appropriations
General Fund appropriations, from the Legislative Services Agency’s appropriations tracking. Iowa’s fiscal year runs July 1 to June 30 (FY27 is July 2026 – June 2027). “Actual” is what was spent; a year still under way shows the amount enacted or estimated. Standing appropriations are set in law and don’t need a budget bill each year. Other funds (federal money, the Road Use Tax Fund) aren’t included.
By department
| FY27 est. | FY26 | FY25 | FY24 | FY23 | FY22 | |
|---|---|---|---|---|---|---|
| Education, Department of | $4.34B | $4.23B | $4.03B | $3.81B | $3.58B | $3.42B |
| Revenue, Department of | $366.3M | $367.9M | $377.9M | $384.1M | $396.1M | $477.8M |
| Health and Human Services, Department of | $150.1M | $144.4M | $145.7M | $137.8M | $132.0M | $50.0M |
| Management, Department of | $37.9M | $44.6M | $56.0M | $50.7M | $47.4M | $66.8M |
| Public Safety, Department of | $5.0M | $5.0M | $5.0M | $5.0M | $5.0M | $5.0M |
| Administrative Services, Department of | $476K | $2.8M | $4.0M | $2.7M | $419K | $359K |
| Public Defense, Department of | $343K | $0K | $186K | $11K | $89K | $108K |
| Executive Council | $85K | $747K | $572K | $567K | $451K | $993K |
| Agriculture and Land Stewardship, Dept of | – | – | – | – | – | $5.0M |
Education, Department of · 6 budget lines
| FY27 est. | FY26 | FY25 | FY24 | FY23 | FY22 | |
|---|---|---|---|---|---|---|
| State Foundation School Aid | $3.96B | $3.88B | $3.79B | $3.67B | $3.57B | $3.41B |
| Education Savings Accounts - Standing | $349.6M | $327.9M | $218.0M | $129.1M | – | – |
| Charter Schools - Standing | $20.4M | $12.8M | $6.5M | $2.4M | $1.1M | – |
| Nonpublic School Transportation | $9.0M | $9.0M | $9.0M | $9.0M | $9.0M | $9.0M |
| Education Support Personnel Salary Supplement | $7.0M | – | $14.0M | – | – | – |
| Sac and Fox Settlement Education | $100K | $100K | $100K | $100K | $100K | $100K |
Revenue, Department of · 12 budget lines
| FY27 est. | FY26 | FY25 | FY24 | FY23 | FY22 | |
|---|---|---|---|---|---|---|
| Homestead Tax Credit Aid - GF | $174.1M | $162.4M | $162.2M | $149.0M | $144.8M | $144.0M |
| Business Property Tax Credit | $125.0M | $125.0M | $119.5M | $122.3M | $125.0M | $125.0M |
| Ag Land Tax Credit - GF | $39.1M | $39.1M | $39.0M | $39.1M | $39.1M | $39.1M |
| Comm & Industrial Prop Tax Replacement | $22.6M | $36.7M | $50.8M | $64.9M | $79.0M | $152.0M |
| Elderly & Disabled Tax Credit | $3.5M | $3.4M | $3.5M | $4.3M | $5.1M | $16.1M |
| Barrel Tax Refunds | $2.0M | $1.4M | $2.9M | $3.0M | $1.5M | – |
| Refund Cigarette Stamps | – | $-0K | $0K | $0K | $0K | $-0K |
| Refund Income Corp & Franchise Sale | – | $-0K | $0K | $0K | $-0K | $-0K |
| Tobacco Products Tax Refund | – | – | $-0K | – | $0K | $0K |
| Inheritance Refund | – | $0K | $-0K | $-0K | – | $-0K |
| School Infrastructure Transfer | – | $0K | $0K | $-0K | $-0K | $0K |
| Military Service Tax Exemption | – | – | – | $1.5M | $1.6M | $1.6M |
Health and Human Services, Department of · 5 budget lines
| FY27 est. | FY26 | FY25 | FY24 | FY23 | FY22 | |
|---|---|---|---|---|---|---|
| Behavioral Health Fund (Per Capita) - Standing | $136.8M | $134.7M | – | – | – | – |
| Rent Reimbursement | $13.3M | $9.7M | $11.3M | – | – | – |
| MHDS Regional Services Fund - Standing | – | – | – | $127.7M | $121.2M | $50.0M |
| Rent Reimbursement - Standing | – | – | – | $10.0M | $10.7M | – |
| MHDS Regional Services Fund | – | – | $134.4M | – | – | – |
Management, Department of · 4 budget lines
| FY27 est. | FY26 | FY25 | FY24 | FY23 | FY22 | |
|---|---|---|---|---|---|---|
| Transportation Equity Fund | $33.3M | $32.7M | $31.1M | $30.3M | $29.5M | $27.5M |
| State Appeal Board Claims | $4.5M | $11.8M | $24.8M | $20.3M | $17.9M | $21.5M |
| Special Olympics Fund | $100K | $100K | $100K | $100K | $100K | $100K |
| Technology Reinvestment Fund | – | – | – | – | – | $17.7M |
Administrative Services, Department of · 3 budget lines
| FY27 est. | FY26 | FY25 | FY24 | FY23 | FY22 | |
|---|---|---|---|---|---|---|
| Unemployment Compensation - Standing | $422K | $319K | $904K | $265K | $125K | $325K |
| Federal Cash Management - Standing | $54K | $2.5M | $3.0M | $2.4M | $193K | $34K |
| Volunteer EMS Provider Death Benefit | – | – | $100K | – | $100K | – |
Executive Council · 3 budget lines
| FY27 est. | FY26 | FY25 | FY24 | FY23 | FY22 | |
|---|---|---|---|---|---|---|
| Court Costs | $56K | $601K | $418K | $420K | $345K | $781K |
| Drainage Assessment | $19K | $146K | $154K | $146K | $106K | $212K |
| Public Improvements | $10K | – | – | – | – | – |