New laws taking effect in 2026

Under current law, a person applying for employment or employed as a school bus driver must successfully complete a course of instruction for school bus drivers approved by the department of education (DE). The DE establishes rules and requirements for such instruction courses.

Signed June 6, 2025 · 91st General AssemblyK–12 education

Current law requires a person interested in transferring real property to deliver a written disclosure statement to persons interested in being transferred the real property. This bill provides for the inclusion of the presence of lead service lines in these disclosures.

Signed June 6, 2025 · 91st General AssemblyState government

This bill relates to the conduct of elections. The bill is organized in divisions. DIVISION I —— CANDIDATE ELIGIBILITY OBJECTIONS. This division relates to the nomination of candidates for federal office.

Signed June 2, 2025 · 91st General AssemblyOther parts take effect July 1, 2025Applies: January 1, 2024Elections & votingState government

This bill relates to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, inheritance tax, and changing tax expenditure reviews. DIVISION I —— DISCLOSURE OF TAX INFORMATION.

Signed June 6, 2025 · 91st General AssemblyOther parts take effect June 6, 2025, July 1, 2025Applies: January 1, 2024, January 1, 2025, January 1, 2026Taxes

Under current law, class “A” and special class “A” beer permit holders are required to submit barrel tax reports and payments to the department of revenue (department) on or before the 10th day of each month.

Signed May 6, 2025 · 91st General AssemblyTaxes

Signed June 1, 2023 · 90th General AssemblyOther parts take effect June 1, 2023, July 1, 2023, January 1, 2024Applies: January 1, 2023, July 1, 2024Taxes

This bill specifies all winnings from sports wagering are considered Iowa earned income and subject to Iowa and federal income tax laws. If sports wagering winnings are subject to federal income tax withholding, the bill requires Iowa state income tax be withheld from the winnings.

Signed March 28, 2025 · 91st General AssemblyTaxes

This bill relates to matters under the purview of the Iowa economic development authority (authority), including tax credit limits, targeted jobs tax credits, and the major economic growth attraction program; creation of the business incentives for growth program, the seed investor tax credit program, the Iowa film production incentive program, the research and development tax credit program, and

Signed June 6, 2025 · 91st General AssemblyOther parts take effect June 6, 2025, July 1, 2025, December 31, 2025Applies: January 1, 2017, January 1, 2025, January 1, 2026Taxes

This bill relates to various aspects of school funding. DIVISION I —— STATE AND CATEGORICAL PERCENTS OF GROWTH AND PROPERTY TAX REPLACEMENT PAYMENTS. 75 percent for the budget year beginning July 1, 2026.

Signed February 26, 2026 · 91st General AssemblyOther parts take effect July 1, 2026Applies: July 1, 2026State budgetK–12 education

The inclusion of this explanation does not constitute agreement with the explanation’s substance by the members of the general assembly. This bill relates to local civil rights commissions or local civil rights agencies.

Signed March 10, 2026 · 91st General AssemblyCivil rightsCities & counties

This bill relates to investigations of insurance fraud related to adjusters, appraisers, and umpires, and license and financial responsibility requirements for adjusters.

Signed April 9, 2026 · 91st General AssemblyBusiness & economyInsurance

368(4)). This bill requires a private entity to make the same demonstration prior to being awarded a contract under DAS’ request for proposal process for state passenger vehicle rental or leasing. The bill applies to such contracts issued or renewed on or after July 1, 2026.

Signed April 9, 2026 · 91st General AssemblyOther parts take effect July 1, 2026Applies: July 1, 2026State government

Under Code chapter 468 (levee and drainage districts and improvement), the board of supervisors has the authority to establish a drainage district or to locate and establish a levee.

Signed April 9, 2026 · 91st General AssemblyEnvironment & natural resources

This bill relates to controlled substances, including certain controlled substances schedules.

Signed April 16, 2026 · 91st General AssemblyCrime & correctionsPublic safety & emergencies

This bill relates to land restoration following the initial construction of electric transmission lines. The bill directs the commission to adopt rules to implement the land restoration requirements after initial construction of an electric transmission line as set forth in the bill.

Signed April 16, 2026 · 91st General AssemblyApplies: July 1, 2024AgricultureBusiness & economy

This bill allows the Iowa public employees’ retirement system (IPERS) to release the legal name of a member or beneficiary to the treasurer of state to assist IPERS in locating the member or beneficiary.

Signed April 16, 2026 · 91st General AssemblyState government

18). In 2024, the general assembly enacted a provision allowing public officers to obtain an insurance policy in lieu of such a bond. 3(4)). This bill strikes these requirements for an insurance policy obtained in lieu of a bond. The bill takes effect upon enactment.

Signed April 16, 2026 · 91st General AssemblyCities & counties

This bill concerns administrative rules relating to the uniform rules on agency procedure (uniform rules). 24. The date of rescission is July 1, 2026.

Signed April 16, 2026 · 91st General AssemblyOther parts take effect July 1, 2026

24 for the birth or adoption of a child.

Signed April 30, 2026 · 91st General AssemblyState government

This bill relates to activities, programs, and services under the purview of the department of health and human services (HHS). DIVISION I —— HEALTH AND HUMAN SERVICES DISTRICTS.

Signed April 30, 2026 · 91st General AssemblyOther parts take effect July 1, 2026Health careFamilies & human services

This bill relates to probate code and trust code matters, including time limitations on nontestamentary transfer actions, attorney fees, trust code proceedings, trust code notice requirements, damages for wrongful death, and probate report and inventory filing deadlines.

Signed May 2, 2026 · 91st General AssemblyOther parts take effect July 1, 2026Applies: July 1, 2026Courts & civil law

This bill relates to mental health care. The bill eliminates the requirement that subacute mental health care (SMHC) must be limited to a period of calendar days unless a longer period of time is adopted by the department of health and human services (HHS).

Signed May 2, 2026 · 91st General AssemblyHealth care

19. The bill applies to property taxes due and payable in fiscal years beginning on or after July 1, 2026. The bill takes effect upon enactment.

Signed May 2, 2026 · 91st General AssemblyApplies: July 1, 2026Taxes

This bill relates to digital financial asset transaction kiosks. 1004 (digital financial asset transaction kiosks). 16 (consumer frauds), and subjects such violations to the remedies and enforcement provisions available under that section. 16.

Signed May 6, 2026 · 91st General AssemblyTechnology & privacy

This bill relates to education by modifying provisions related to charter schools, the Iowa public employees’ retirement system, financing programs for charter schools administered by the Iowa finance authority, the statewide voluntary preschool program, education savings accounts, independent accrediting agencies, teacher training and licensure, and makes appropriations.

Signed May 12, 2026 · 91st General AssemblyApplies: July 1, 2026State budgetK–12 educationHigher education

This bill relates to matters under the purview of the department of inspections, appeals, and licensing. The bill is organized in divisions. DIVISION I —— GAMBLING.

Signed May 15, 2026 · 91st General AssemblyOther parts take effect July 1, 2026State government

Signed May 18, 2026 · 91st General AssemblyOther parts take effect July 1, 2026, January 1, 2027Applies: January 1, 2026, July 1, 2026, January 1, 2027, July 1, 2027, July 1, 2028State budgetTaxes

The inclusion of this explanation does not constitute agreement with the explanation’s substance by the members of the general assembly. GENERAL.

Signed June 1, 2026 · 91st General AssemblyOther parts take effect July 1, 2026, January 1, 2027Applies: January 1, 2027AgricultureState budgetTaxes

This bill relates to prohibited activities in the administration of alcoholic beverage control by the department of revenue (IDR).

Signed June 2, 2026 · 91st General AssemblyState government

This bill relates to noncompete clauses in certain employment contracts entered into by the university of Iowa hospitals and clinics (UIHC). The bill directs the board of regents (board) to develop a policy prohibiting UIHC from including a noncompete clause in any contract with a physician.

Signed June 2, 2026 · 91st General AssemblyHealth care

This bill requires a county or city to divest any interest in minerals that the county or city owns or controls. The county or city shall convey any interest in minerals it owns or controls to the surface owner of the land to which the interest in minerals pertains.

Signed June 2, 2026 · 91st General AssemblyEnvironment & natural resourcesCities & counties

This bill relates to open enrollment, student transfers, and interscholastic athletic eligibility requirements.

Signed June 2, 2026 · 91st General AssemblyOther parts take effect August 1, 2026K–12 education

GENERAL —— REGULATIONS. This bill amends provisions in Code chapter 208 regulating the mining of minerals, including surface mining and underground mining, other than for coal, and provides requirements for the reclamation of lands at the mine site. 4).

Signed June 2, 2026 · 91st General AssemblyTaxes

This bill makes appropriations from the general fund of the state to the department of veterans affairs and to the department of health and human services (HHS) for FY 2026-2027.

Signed with item vetoes June 2, 2026 · 91st General AssemblyOther parts take effect July 1, 2026Applies: July 1, 2025State budgetHealth careFamilies & human services

This bill prohibits warrant resolution clinics and includes enforcement mechanisms.

Signed June 2, 2026 · 91st General AssemblyCourts & civil lawState government

This bill relates to the peace officer, public safety, and emergency personnel bill of rights. The bill provides that an officer placed on a Brady-Giglio list by a prosecuting agency, regardless of when such placement, action, or decision occurred, shall have the rights afforded under the bill.

Signed June 2, 2026 · 91st General AssemblyApplies: July 1, 2021Public safety & emergenciesTaxes

This bill relates to economic development authority programs and tax credits; load forecasting and the state electric transmission system expansion plans; and the industrial new jobs training program. DIVISION I —— HEADQUARTERS EXPANSION AND DEVELOPMENT FOR GROWTH AND EMPLOYMENT PROGRAM.

Signed June 2, 2026 · 91st General AssemblyOther parts take effect July 1, 2026Business & economyEnergy & utilitiesTaxes

This bill relates to and makes appropriations from the rebuild Iowa infrastructure fund (RIIF) and the technology reinvestment fund (TRF). REBUILD IOWA INFRASTRUCTURE FUND.

Signed with item vetoes June 2, 2026 · 91st General AssemblyOther parts take effect July 1, 2026State budget

This bill relates to early childhood and family services, including creation of an early childhood and family services (ECFS) system. DIVISION I —— EARLY CHILDHOOD AND FAMILY SERVICES SYSTEM. The bill creates new Code chapter 234A (early childhood and family services system).

Signed June 2, 2026 · 91st General AssemblyOther parts take effect July 1, 2026Applies: July 1, 2025State budget

This bill relates to programs and procedures of the department of workforce development (department). DIVISION I —— REEMPLOYMENT CASE MANAGEMENT PROGRAM. The bill requires the department, as a required part of its administration of unemployment compensation benefits, to operate a reemployment case management program.

Signed June 2, 2026 · 91st General AssemblyOther parts take effect July 1, 2026Jobs & workers

This bill allows a peace officer to file a petition to receive a 72-hour emergency protective order on a person’s behalf if the person claims to be in present danger of domestic abuse and the person requests the peace officer to submit the petition.

Signed May 6, 2026 · 91st General AssemblyPublic safety & emergencies

This bill relates to protections for medical practitioners (practitioner), health care institutions (institution), and health care payors (payor), involving exercise of conscience, whistleblower activities, and free speech.

Signed May 19, 2026 · 91st General AssemblyCivil rightsCourts & civil lawHealth care

This bill relates to leased spaces in self-storage facilities.

Signed May 15, 2026 · 91st General AssemblyBusiness & economy

This bill relates to the hosting of a licensed sedation provider by a dentist.

Signed May 6, 2026 · 91st General AssemblyHealth care

This bill concerns information regarding certain state and federal student loan programs and provides duties of the bureau of Iowa college aid of the department of education (bureau), the Iowa student loan liquidity corporation (corporation), and certain institutions of higher education in Iowa.

Signed May 6, 2026 · 91st General AssemblyHigher education

This bill relates to the Iowa propane education and research council (council). The bill strikes definitions for “energy star certification” and “weatherization”. The bill changes the membership of the council by removing all ex officio, nonvoting members, and adding the state fire marshal.

Signed April 30, 2026 · 91st General AssemblyApplies: July 1, 2026State government

Under current law, a person is prohibited from operating a motor vehicle equipped with a front windshield, a side window to the immediate right or left of the driver, or a sidewing forward of and to the left or right of the driver which is excessively dark or reflective so that it is difficult for a person outside the motor vehicle to see into the motor vehicle through the window.

Signed May 15, 2026 · 91st General AssemblyTransportation

This bill relates to the qualifications for a certificate as a certified public accountant and the practice of public accounting, and includes effective date provisions.

Signed May 1, 2025 · 91st General AssemblyState government

Current law prohibits vessels from displaying or reflecting solid or flashing blue lights when operating on waters under the natural resource commission’s jurisdiction unless the vessel is an authorized emergency vessel. A person who violates this prohibition is subject to a scheduled fine of $35.

Signed April 16, 2026 · 91st General AssemblyEnvironment & natural resources

This bill relates to certain commercial entities who publish or distribute certain material on the internet. The bill defines “covered platform”, “identifying information”, “information content provider”, “interactive computer service”, “obscene material”, “provider”, and “reasonable age verification”.

Signed June 1, 2026 · 91st General AssemblyCourts & civil lawTechnology & privacy

34(2), in lieu of issuing new registration plates. The DOT must issue one validation sticker for each set of registration plates, and the sticker must specify the month and year of expiration of the registration.

Signed May 15, 2026 · 91st General AssemblyTransportation

This bill relates to civil liability actions against motocross facilities. The bill provides definitions.

Signed May 19, 2026 · 91st General AssemblyTransportation

This bill relates to the sales tax exemption for the purchase of central office equipment or transmission equipment used by certain entities in the furnishing of telecommunications services on a commercial basis.

Signed May 19, 2026 · 91st General AssemblyTaxes

This bill relates to the licensure of medical cannabidiol dispensaries. The bill increases the maximum number of medical cannabidiol dispensary licenses in the state from to 10.

Signed June 2, 2026 · 91st General AssemblyTaxes

52 prohibits a motor vehicle, other than a private passenger automobile, from bringing into Iowa any motor fuel or special fuel (including electric fuel stored in batteries) to be used in the operation of the vehicle in Iowa unless that person has paid, or made arrangements in advance with the department of transportation (DOT) for payment of, Iowa fuel taxes on the gallonage consumed while operat

Signed June 2, 2026 · 91st General AssemblyTaxesTransportation

The inclusion of this explanation does not constitute agreement with the explanation’s substance by the members of the general assembly. This bill relates to child placements.

Signed May 15, 2026 · 91st General AssemblyState budget

This bill modifies the Iowa public employees’ retirement system (IPERS) benefits and contributions for members employed in a protection occupation.

Signed June 2, 2026 · 91st General AssemblyJobs & workersTaxes

The inclusion of this explanation does not constitute agreement with the explanation’s substance by the members of the general assembly. This bill relates to matters under the purview of the department of management (DOM).

Signed June 2, 2026 · 91st General AssemblyOther parts take effect July 1, 2027Applies: July 1, 2026State budgetCrime & corrections

This bill relates to human trafficking, including civil statutes of limitations, an annual stakeholder meeting and report, depositions of victims, restitution, restorative facilities and protective services, and investigation and prosecution.

Signed May 15, 2026 · 91st General AssemblyOther parts take effect July 1, 2027State budget

This bill relates to cost sharing for health savings accounts (HSA) and qualified high-deductible health plans (HDHP).

Signed May 15, 2026 · 91st General AssemblyBusiness & economy

This bill relates to level II law enforcement academy training programs. 11H(3) (for federal law enforcement officers).

Signed June 2, 2026 · 91st General AssemblyPublic safety & emergencies

This bill relates to natural resources, including office locations for the director of the department of natural resources, state park user fee pilot programs, the delegation of powers and duties concerning state preserves, and age requirements for hunting deer with pistols or revolvers.

Signed April 9, 2026 · 91st General AssemblyEnvironment & natural resources

The inclusion of this explanation does not constitute agreement with the explanation’s substance by the members of the general assembly.

Signed June 2, 2026 · 91st General AssemblyK–12 education

This bill establishes a seal of excellence program to recognize students graduating from high school who have demonstrated proficiency in civics. The bill directs the department of education to develop and administer the program.

Signed June 1, 2026 · 91st General AssemblyK–12 education

This bill relates to life insurance, permissible third parties, and financial exploitation of eligible adults.

Signed April 9, 2026 · 91st General AssemblyBusiness & economyInsurance

This bill relates to terminology involving a pregnant female. The bill makes changes to terminology used in the Code. The bill changes the use of “pregnant person” to “pregnant female”.

Signed April 16, 2026 · 91st General AssemblyHealth careReproductive rights

This bill relates to adjudication of a child in need of assistance due to the need for treatment of a chemical dependency, mental health disorder, or behavioral disorder.

Signed May 6, 2026 · 91st General AssemblyHealth care

This bill prohibits a county or city from issuing identification cards to its residents. The bill provides exceptions for counties authorized to issue driver’s licenses, nonoperator’s identification cards, and persons with disabilities identification devices pursuant to Code chapter 321M.

Signed April 16, 2026 · 91st General AssemblyCities & countiesPublic safety & emergencies

This bill relates to radon mitigation requirements.

Signed May 19, 2026 · 91st General AssemblyState government

This bill provides that a professional or amateur kickboxing match is subject to regulation by the state commissioner of athletics under Code chapter 90A. The bill provides that kickboxing shall be regulated on similar terms as set out in current law for mixed martial arts.

Signed April 16, 2026 · 91st General Assembly

This bill relates to health care decisions related to palliative care, hospice programs, life-sustaining procedures, and out-of-hospital do-not-resuscitate orders. Current law requires a hospice program to provide palliative care in order to be eligible for a license.

Signed May 2, 2026 · 91st General AssemblyCourts & civil lawHealth care

This bill relates to interest rates and charges on regulated loans, and consumer credit transaction service charges.

Signed May 2, 2026 · 91st General AssemblyBusiness & economy

This bill relates to fraudulent practices involving academic credentials. The bill provides that a person who falsely represents oneself as possessing an academic degree or academic credentials for the purpose of obtaining employment or other personal gain is guilty of a fraudulent practice in the second degree.

Signed April 16, 2026 · 91st General AssemblyK–12 education

This bill relates to animal torture.

Signed May 11, 2026 · 91st General AssemblyCourts & civil law

This bill relates to the final disposition of human remains. 5 (final disposition of remains —— right to control) if a designee or person with the authority to control the decedent’s remains does not claim the cremated remains within calendar days after receipt of a written notice from a third party.

Signed April 9, 2026 · 91st General AssemblyCourts & civil law

The inclusion of this explanation does not constitute agreement with the explanation’s substance by the members of the general assembly.

Signed April 9, 2026 · 91st General AssemblyCourts & civil law

This bill relates to statutory corrections that adjust language to reflect current practices, correct grammar, insert earlier omissions, delete redundancies and inaccuracies, resolve inconsistencies and conflicts, remove ambiguities, and establish Code editor directives.

Signed April 16, 2026 · 91st General AssemblyCourts & civil lawCrime & correctionsHealth care

This bill relates to child endangerment. 6. The bill adds a definition of “child” to mean any person under years of age, and removes references to minors.

Signed May 6, 2026 · 91st General AssemblyCourts & civil law

This bill relates to insurance coverage for health care services provided pursuant to a referral by an out-of-network primary care provider.

Signed April 16, 2026 · 91st General AssemblyHealth care

The inclusion of this explanation does not constitute agreement with the explanation’s substance by the members of the general assembly.

Signed April 30, 2026 · 91st General AssemblyTransportation

This bill relates to public notice requirements for meetings of a governmental body.

Signed May 15, 2026 · 91st General AssemblyState government

This bill requires regents institutions to waive all tuition and mandatory fees for a veteran who has a permanent service-connected disability rating of 100 percent and who applies to and is admitted for enrollment at the institution.

Signed April 30, 2026 · 91st General AssemblyHigher educationVeterans & military

The statewide preschool program for four-year-old children under Code chapter 256C provides that a child who is a resident of Iowa and is four years of age on or before September of a school year shall be eligible to enroll in the preschool program.

Signed June 2, 2026 · 91st General AssemblyApplies: July 1, 2027K–12 education

This bill relates to peer-to-peer car sharing programs. “Peer-to-peer car sharing program” (program) is defined in the bill. 21. 21. “Shared vehicle owner”, “car sharing period”, and “program agreement” are defined in the bill.

Signed April 9, 2026 · 91st General AssemblyBusiness & economy

This bill establishes the interstate podiatric medical licensure compact. The compact establishes a system whereby a podiatrist licensed to practice in one participating state may receive an expedited license to practice in another participating state.

Signed June 2, 2026 · 91st General AssemblyState governmentProfessional licensing

This bill prohibits the inclusion of certain provisions in contracts entered into by the department of administrative services (DAS) and any other state agency under Code chapter 8A, subchapter III, part (purchasing), and declares those provisions void if present in such contracts.

Signed April 16, 2026 · 91st General AssemblyApplies: July 1, 2026State government

This bill relates to the conduct of elections. DIVISION I —— ELECTION MISCONDUCT —— INVESTIGATION.

Signed May 2, 2026 · 91st General AssemblyElections & votingState government

This bill strikes a prohibition on the conduct of calendar raffles by a licensed qualified organization pursuant to Code chapter 99B (social and charitable gambling). Under current law, a calendar raffle is a single-entry raffle with winners selected over multiple dates.

Signed April 9, 2026 · 91st General AssemblyState government

14 (child care assistance —— graduated eligibility phase-out) if a parent, guardian, or custodian of the child is employed at a child care facility or child care home in this state that has an agreement with the department of health and human services (HHS) to accept reimbursement from the CCA program; works an average minimum of hours per week in a position with a primary duty of providing child

Signed April 9, 2026 · 91st General AssemblyHealth care

This bill relates to sexual exploitation of a minor and deferred and suspended sentences. 12 is not eligible to receive a deferred or suspended sentence if the minor at the time of the offense was under years of age or prepubescent.

Signed April 9, 2026 · 91st General AssemblyCourts & civil law

Under current law, if a minor refuses to receive treatment or rehabilitation services (SUD treatment) for the child’s substance use disorder, or refuses observation, diagnosis, care, or treatment (mental health treatment) for the child’s mental health disorder, the child’s parents, or any other interested person, need to obtain a court order to have the child committed for SUD treatment or mental

Signed April 30, 2026 · 91st General AssemblyHealth care

This bill relates to the confidentiality of the residential addresses of foster parents. The bill defines “address”, “child foster care”, “foster child”, and “foster parent”.

Signed May 15, 2026 · 91st General AssemblyHealth care

This bill limits civil or criminal liability arising from any alleged actual or potential effect on climate caused wholly or partly by a greenhouse gas emission attributable to a defendant.

Signed April 30, 2026 · 91st General AssemblyAgricultureCourts & civil lawEnvironment & natural resources

This bill relates to probate code and trust code matters, including time limitations on nontestamentary transfer actions, attorney fees, trust code proceedings, trust code notice requirements, damages for wrongful death, and probate report and inventory filing deadlines.

Signed May 2, 2026 · 91st General AssemblyOther parts take effect May 2, 2026Applies: July 1, 2026Courts & civil law

BACKGROUND.

Signed April 16, 2026 · 91st General AssemblyAgriculture

This bill repeals various programs and functions of the state board of regents and institutions of higher education governed by the board such as the college bound program, the regents’ minority and women educators enhancement program, laboratory schools, and various purchasing, policy, and reporting requirements.

Signed April 30, 2026 · 91st General AssemblyK–12 education

This bill relates to habitual offenders.

Signed June 2, 2026 · 91st General AssemblyCourts & civil lawCrime & corrections

This bill revises the definition of “public improvement” for purposes of Code chapter (public construction bidding) to exclude equipment acquired by or for a city utility under Code chapter 388 when such equipment is related to an electric generating project and to exclude the furnishing of a manufactured home, including the erection of the foundation or tiedown system, supporting, anchoring, and

Signed April 9, 2026 · 91st General AssemblyState governmentCities & counties

This bill relates to care facility placement decisions for certain adults. The bill defines “authorized representative” as an agent, attorney in fact, conservator, or guardian.

Signed May 15, 2026 · 91st General AssemblyHealth care

This bill relates to the legal capacity of a pregnant minor to consent to certain medical care. If a parent, guardian, or legal custodian is not reasonably available, a minor shall have the legal capacity to give consent to the provision of prenatal, intrapartum, and postnatal care by certain health care providers.

Signed April 9, 2026 · 91st General AssemblyHealth careReproductive rights

This bill relates to the Iowa rules of criminal procedure including commitment hearings following an acquittal based on insanity. The bill provides a list of factors a court must consider in determining whether a defendant continues to be mentally ill and dangerous to the defendant’s self or others.

Signed April 9, 2026 · 91st General AssemblyCourts & civil law

This bill relates to emergency planning and coordination for electric transmission line owners. The bill requires each electric transmission line owner or electric utility to independently develop an emergency response plan and submit the plan to the Iowa utilities commission (commission).

Signed April 16, 2026 · 91st General AssemblyBusiness & economyEnergy & utilities

This bill relates to the provision of accessible prescription-related measures for persons who are blind, have a visual impairment, or other print disability.

Signed May 19, 2026 · 91st General AssemblyBusiness & economyHealth care

This bill relates to human trafficking prevention training for persons who apply for a class A, B, or C commercial driver’s license (CDL).

Signed May 15, 2026 · 91st General AssemblyApplies: conditionalTransportation

This bill relates to campaign finance. The bill defines the terms “directly or indirectly” and “foreign national” for purposes of the bill and for independent campaign expenditures and transfers of campaign funds under current law.

Signed June 2, 2026 · 91st General AssemblyElections & votingState government

This bill relates to the licensure of massage therapy establishments. Beginning January 1, 2027, the bill requires a massage therapy establishment, defined in the bill as a location where massage therapy is practiced, to obtain a license in order to operate.

Signed June 2, 2026 · 91st General AssemblyState government

This bill relates to career and technical education expenditures and definitions, statewide lower division general education framework and common course numbering systems, and the implementation of a statewide corequisite model in Iowa community colleges.

Signed June 2, 2026 · 91st General AssemblyK–12 educationHigher educationJobs & workers

This bill relates to thoroughbred and quarter horse racing seasons.

Signed May 19, 2026 · 91st General AssemblyAgriculture

89, regulating the towing, impounding, reclaiming, and selling of abandoned vehicles, and providing required notice. The bill does not amend substantive provisions under current law, but makes changes to enhance readability. 89 by striking subsection references that are amended by the bill. 90.

Signed June 2, 2026 · 91st General AssemblyTransportation

This bill creates the Iowa uniform family law arbitration Act. The bill provides definitions, including the terms “arbitrator”, “child custody dispute”, “child support dispute”, and “family law dispute”.

Signed April 16, 2026 · 91st General AssemblyCourts & civil law

This bill relates to insurance requirements applicable to living organ donors. The bill defines “policy” as a life insurance policy, disability insurance policy, or long-term care insurance policy.

Signed May 15, 2026 · 91st General AssemblyBusiness & economyInsurance

This bill relates to preneed sellers, sales agents and sales agent applicants, and government cemeteries.

Signed May 15, 2026 · 91st General AssemblyBusiness & economy

This bill relates to health carriers and payment of claims, audits, and standards of conduct, prior authorizations, and utilization review organizations. DIVISION I —— HEALTH INSURANCE TRADE PRACTICES. Under current law, an insurer shall either accept and pay or deny a clean claim.

Signed May 13, 2026 · 91st General AssemblyHealth care

This bill relates to reporting total gasoline and diesel fuel gallonage sold or dispensed by retail dealers for a determination period. 11Y (E-15 plus gasoline promotion).

Signed April 16, 2026 · 91st General AssemblyAgriculture

451.

Signed May 2, 2026 · 91st General AssemblyPublic safety & emergenciesTransportation

This bill relates to decedent property, including deposit accounts, small estate affidavits, and distribution of child support.

Signed April 16, 2026 · 91st General AssemblyCourts & civil law

This bill relates to education, including by modifying provisions related to summative testing in schools and the educational program provided to students enrolled in kindergarten through grade 12.

Signed June 2, 2026 · 91st General AssemblyApplies: July 1, 2027K–12 education

368(4)). This bill requires a private entity to make the same demonstration prior to being awarded a contract under DAS’ request for proposal process for state passenger vehicle rental or leasing. The bill applies to such contracts issued or renewed on or after July 1, 2026.

Signed April 9, 2026 · 91st General AssemblyOther parts take effect April 9, 2026Applies: July 1, 2026State government

This bill relates to the regulation of health-related matters, including health-related professions, health facilities, nutrition, and taxation. The bill is organized in divisions. DIVISION I —— CONTINUING EDUCATION REQUIREMENTS —— NUTRITION AND METABOLIC HEALTH.

Signed May 20, 2026 · 91st General AssemblyApplies: July 1, 2027K–12 educationHealth care

BACKGROUND. This bill amends or enacts provisions relating to different types of business entities existing under the jurisdiction of the secretary of state (secretary), and specifically the secretary’s filing office.

Signed June 1, 2026 · 91st General AssemblyCourts & civil law

This bill relates to certified medication aides (medication aides). The bill requires the department of inspections, appeals, and licensing (DIAL) to establish a medication aide certification registry (registry) on DIAL’s internet site.

Signed April 16, 2026 · 91st General AssemblyHealth care

This bill prohibits the governor from closing, placing a mandate on, or otherwise regulating a place or practice of worship for any reason, including through the proclamation of a disaster emergency or public health disaster.

Signed June 2, 2026 · 91st General AssemblyCourts & civil law

This bill relates to the application of foreign law and limits the transfer of civil actions when application of foreign law would violate constitutional protections.

Signed June 2, 2026 · 91st General AssemblyApplies: July 1, 2026Courts & civil law

This bill relates to the payment of pecuniary damages, restitution, and prosecution costs.

Signed April 16, 2026 · 91st General AssemblyCourts & civil law

This bill relates to judicial officers, including magistrate appointments in judicial election districts, senior magistrates, and judicial officer compensation. MAGISTRATES APPOINTED IN JUDICIAL ELECTION DISTRICTS.

Signed April 30, 2026 · 91st General AssemblyOther parts take effect November 1, 2026, June 18, 2027Courts & civil law

This bill relates to activities, programs, and services under the purview of the department of health and human services (HHS). DIVISION I —— HEALTH AND HUMAN SERVICES DISTRICTS.

Signed April 30, 2026 · 91st General AssemblyOther parts take effect April 30, 2026Health careFamilies & human services

Current law sets forth a state policy to apply affirmative action measures to correct deficiencies in the state employment system where those remedies are appropriate, and sets forth various requirements relating to affirmative action for state and educational entities including but not limited to the department of administrative services (DAS), the state board of regents, the judicial branch, the

Signed June 2, 2026 · 91st General AssemblyCourts & civil lawK–12 educationHigher education

As part of a decree of dissolution or decree of annulment, a party to a marriage may request a change in the person’s name to either the name appearing on the person’s birth certificate or to the name the person had immediately prior to the marriage.

Signed April 9, 2026 · 91st General AssemblyCourts & civil law

This bill requires the board of educational examiners (BOEE) to establish additional endorsements. The bill requires the BOEE to adopt rules that establish additional endorsements for instruction related to fine arts, mathematics, and science.

Signed June 2, 2026 · 91st General AssemblyK–12 education

This bill relates to real estate transfer tax, including declarations of value. 2. When a deed, instrument, or writing conveys real property, a declaration of value must be submitted to the county recorder.

Signed May 15, 2026 · 91st General AssemblyCourts & civil lawTaxes

This bill creates sales and use tax exemptions relating to commencing or restarting nuclear electric generation facilities.

Signed June 1, 2026 · 91st General AssemblyApplies: January 1, 2026, July 1, 2026Energy & utilitiesTaxes

This bill relates to captive insurance companies (captive companies) and life captive reinsurance companies (LCRCs).

Signed May 15, 2026 · 91st General AssemblyBusiness & economyInsuranceTaxes

FY 2026-2027 APPROPRIATIONS.

Signed June 2, 2026 · 91st General AssemblyState budgetState government

This bill relates to and makes appropriations to the judicial branch. 1302(3) for certain purposes, payment of court-ordered juvenile services, and juvenile delinquent graduated sanctions services.

Signed June 2, 2026 · 91st General AssemblyState budget

This bill relates to and makes appropriations to the justice system. FY 2026-2027 APPROPRIATIONS.

Signed June 2, 2026 · 91st General AssemblyApplies: July 1, 2026State budgetCrime & corrections

This bill relates to and makes appropriations for FY 2026-2027 involving state government entities associated with agriculture, natural resources, and environmental protection, including the department of agriculture and land stewardship (DALS), department of natural resources (DNR), Iowa state university of science and technology (ISU), and state university of Iowa (UI).

Signed June 1, 2026 · 91st General AssemblyAgricultureState budgetEnvironment & natural resources

This bill relates to and makes appropriations for the economic development of the state, and codifies the housing renewal program. DIVISION I —— FY 2026-2027 APPROPRIATIONS.

Signed June 2, 2026 · 91st General AssemblyState budget

This bill relates to alcoholic beverage control by making changes to distiller’s, vintner’s, and brewer’s certificates of compliance (certificates) and by allowing for the issuance of class “A” wine permits to nonnative wine manufacturers.

Signed May 15, 2026 · 91st General AssemblyAlcohol, cannabis & gamingTaxes

This bill relates to allocations of moneys from the juvenile detention home fund (fund). The fund is in the state treasury under the authority of the department of health and human services for the purposes of establishing, improving, operating, and maintaining juvenile detention homes (homes).

Signed June 2, 2026 · 91st General AssemblyState budget

This bill makes appropriations from the general fund of the state to the department of veterans affairs and to the department of health and human services (HHS) for FY 2026-2027.

Signed with item vetoes June 2, 2026 · 91st General AssemblyOther parts take effect June 2, 2026Applies: July 1, 2025State budgetHealth careFamilies & human services

This bill relates to and makes appropriations to the education system. The bill appropriates moneys for FY 2026-2027 from the general fund of the state and other funds to the department for the blind, department of education, state board of regents and its institutions, and department of workforce development.

Signed with item vetoes June 2, 2026 · 91st General AssemblyState budgetK–12 educationHigher education

This bill relates to abortions, including informed consent, dispensing of abortion-inducing drugs, and reporting abortion-inducing drug complications. DIVISION I —— ABORTION DEFINED.

Signed May 19, 2026 · 91st General AssemblyState budgetHealth careReproductive rights

This bill establishes a grant program in the department of justice for a nonprofit organization providing sexual assault forensic examination centers.

Signed May 19, 2026 · 91st General AssemblyState budgetHealth care

This bill relates to economic development authority programs and tax credits; load forecasting and the state electric transmission system expansion plans; and the industrial new jobs training program. DIVISION I —— HEADQUARTERS EXPANSION AND DEVELOPMENT FOR GROWTH AND EMPLOYMENT PROGRAM.

Signed June 2, 2026 · 91st General AssemblyOther parts take effect June 2, 2026Business & economyEnergy & utilitiesTaxes

1 can serve on a county commission of veteran affairs.

Signed May 15, 2026 · 91st General AssemblyVeterans & military

This bill requires a county commissioner of elections to reject an otherwise valid petition to establish a satellite absentee voting station if the site requested is on school property and a question to approve a bond, an instructional support program, an educational improvement program, a physical plant and equipment levy, or public education and recreation levy issued by any school appears on th

Signed April 30, 2026 · 91st General AssemblyElections & voting

This bill relates to participation in cocurricular and extracurricular activities offered by school districts by pupils who open enroll for purposes of receiving educational instruction and course content primarily over the internet.

Signed May 2, 2026 · 91st General AssemblyK–12 education

This bill relates to mandatory reporting to the board of educational examiners (BOEE) of licensed school employees who engage in grooming behavior toward students.

Signed May 2, 2026 · 91st General AssemblyK–12 education

This bill requires a public school to accept legal tender as a form of payment for entry into any extracurricular interscholastic athletic contest or competition sponsored by an extracurricular interscholastic athletic organization.

Signed June 1, 2026 · 91st General AssemblyK–12 education

This bill relates to the legal capacity of a minor to consent to the provision of medical care or services to the minor for the prevention, diagnosis, or treatment of a sexually transmitted disease or infection.

Signed May 19, 2026 · 91st General AssemblyHealth care

Under current law, the default speed limit for all vehicular traffic is miles per hour (MPH) unless otherwise provided.

Signed June 1, 2026 · 91st General AssemblyTransportation

This bill relates to the requirements to serve on the board of directors (board) of a state bank, and the regular meetings of a board. Under current law, a board consists of five or more directors years of age or older, a majority of whom are residents of the state of Iowa and citizens of the United States.

Signed April 30, 2026 · 91st General AssemblyBusiness & economy

This bill relates to the issuance of an emeritus license to practice medicine and surgery or osteopathic medicine and surgery.

Signed June 2, 2026 · 91st General AssemblyHealth care

This bill relates to certain sincerely held religious or moral beliefs (beliefs) of child foster care providers and prospective adoptive parents.

Signed June 2, 2026 · 91st General AssemblyCivil rightsHealth careFamilies & human services

This bill relates to the authorized maximum power produced by electric motors on low-speed electric bicycles and pedestrian conveyances. Current law limits the output of such electric motors to less than 750 watts. The bill instead authorizes such electric motors to produce not more than 750 watts.

Signed April 30, 2026 · 91st General AssemblyTransportation

Under current law, the purchaser or transferee of a motor vehicle sold for scrap or junk is required to surrender the certificate of title, properly endorsed and signed by the previous owner, to a county treasurer, and apply for a junking certificate from the county treasurer, within days after assignment of the certificate of title.

Signed May 2, 2026 · 91st General AssemblyTransportation

1 (limitations of actions —— period).

Signed June 2, 2026 · 91st General AssemblyCourts & civil law

This bill relates to the suspension of child support and medical support (support) in certain circumstances.

Signed May 15, 2026 · 91st General AssemblyCourts & civil law

This bill relates to the licensure of crematory operators and funeral establishments.

Signed June 2, 2026 · 91st General AssemblyState government

The inclusion of this explanation does not constitute agreement with the explanation’s substance by the members of the general assembly.

Signed April 9, 2026 · 91st General AssemblyBusiness & economyHealth care

BACKGROUND. This bill amends a provision enacted in 2021 Iowa Acts, chapter 165, section 253, which requires the secretary of state (secretary) to establish and administer programs providing extra services to filers of documents under a number of Code sections regulating business entities.

Signed June 2, 2026 · 91st General AssemblyBusiness & economyTaxes

This bill relates to wildlife, including the treatment of beaver dams, identification for traps, snares, and tree stands, and maximum fur dealer license fees.

Signed June 2, 2026 · 91st General AssemblyTaxes

This bill authorizes the majority leader of the senate, the minority leader of the senate, the speaker of the house of representatives, and the minority leader of the house of representatives to each intervene in a proceeding for judicial review of agency action under Code chapter 17A, the Iowa administrative procedure Act.

Signed June 2, 2026 · 91st General AssemblyCourts & civil law

This bill authorizes school districts, accredited nonpublic schools, charter schools, and innovation zone schools to offer to students enrolled in grades and an elective junior fire fighter program, either by establishing the program and using the curriculum of a national organization that provides a similar program or by partnering with a local fire department, that satisfies requirements establi

Signed June 1, 2026 · 91st General AssemblyK–12 education

This bill relates to the administration and regulation of matters associated with the operation, registration, and titling of motor vehicles. CHAUFFEUR’S INSTRUCTION PERMITS.

Signed May 19, 2026 · 91st General AssemblyApplies: conditionalTransportation

This bill relates to training requirements for the licensure of individual child foster care (foster care) providers. Under current law, an individual must complete hours of foster care training offered or approved by the department of health and human services (HHS) to obtain a foster care license.

Signed April 7, 2026 · 91st General AssemblyHealth care

This bill relates to intimidation with a dangerous weapon.

Signed April 9, 2026 · 91st General AssemblyCourts & civil lawFirearms

For purposes of the Iowa educational savings plan trust (Code chapter 12D), this bill strikes an unnecessary reference to a specific amendment to the Internal Revenue Code in the definition of “qualified education expenses”. 1).

Signed April 9, 2026 · 91st General AssemblyState government

This bill establishes the athletic trainer compact. The compact establishes a system whereby an athletic trainer licensed to practice in one participating state may practice in another participating state under a compact privilege without applying for a license in that state.

Signed May 15, 2026 · 91st General AssemblyState governmentProfessional licensing

This bill relates to programs and procedures of the department of workforce development (department). DIVISION I —— REEMPLOYMENT CASE MANAGEMENT PROGRAM. The bill requires the department, as a required part of its administration of unemployment compensation benefits, to operate a reemployment case management program.

Signed June 2, 2026 · 91st General AssemblyOther parts take effect June 30, 2026Jobs & workers

This bill relates to licenses to practice medicine and surgery or osteopathic medicine and surgery, and administrative medicine licenses (license). The bill allows an applicant for a license to designate a person to submit application materials on the applicant’s behalf.

Signed April 30, 2026 · 91st General AssemblyHealth care

S. S. citizen. S. citizen and the DOT is unable to verify the person’s status as lawfully present in the United States.

Signed May 15, 2026 · 91st General AssemblyApplies: conditionalTransportation

Current law requires an owner of a vehicle to apply for registration and issuance of a certificate of title if the vehicle is required to be registered.

Signed June 1, 2026 · 91st General AssemblyTransportation

This bill relates to the usage of the titles “physician assistant” and “physician associate”.

Signed April 9, 2026 · 91st General AssemblyHealth care

This bill relates to the authority of an attorney in fact (attorney) under a durable power of attorney for health care (durable power of attorney).

Signed April 9, 2026 · 91st General AssemblyCourts & civil law

This bill relates to various aspects of school funding. DIVISION I —— STATE AND CATEGORICAL PERCENTS OF GROWTH AND PROPERTY TAX REPLACEMENT PAYMENTS. 75 percent for the budget year beginning July 1, 2026.

Signed February 26, 2026 · 91st General AssemblyOther parts take effect February 26, 2026Applies: July 1, 2026State budgetK–12 education

This bill relates to the installation of transmission lines on highway rights-of-way.

Signed April 9, 2026 · 91st General AssemblyBusiness & economyTransportation

38.

Signed April 9, 2026 · 91st General AssemblyBusiness & economyInsurance

This bill relates to the verification of the identity and employment eligibility of individuals by the board of educational examiners (BOEE), school districts, accredited nonpublic schools, charter schools, and innovation zone schools.

Signed June 2, 2026 · 91st General AssemblyApplies: July 1, 2026K–12 educationJobs & workersProfessional licensing

This bill requires boards of directors of school districts, governing boards of charter schools, and authorities in charge of accredited nonpublic schools to adopt policies related to excusing student absences for 4-H club or FFA activities.

Signed May 19, 2026 · 91st General AssemblyK–12 education

This bill relates to education, including by modifying provisions related to the Iowa statewide assessment of student progress (ISASP) and programs for gifted and talented children, and by requiring school districts to develop an advanced mathematics pathway and implement procedures for subject acceleration and whole-grade acceleration.

Signed June 2, 2026 · 91st General AssemblyApplies: July 1, 2027K–12 education

This bill relates to eligibility and participation requirements for certain education programs, preschool programs, and tax provisions.

Signed May 19, 2026 · 91st General AssemblyApplies: January 1, 2026K–12 education

This bill relates to the safety of persons in certain professions involved with the judicial system, including by authorizing a member of the general assembly, judicial officer, attorney general, deputy attorney general, and assistant attorney general to be issued a professional permit to carry weapons; establishing the criminal offenses of threatening and the malicious sharing of personal informa

Signed May 6, 2026 · 91st General AssemblyCourts & civil lawCrime & correctionsFirearms

This bill relates to matters under the purview of the department of inspections, appeals, and licensing. The bill is organized in divisions. DIVISION I —— GAMBLING.

Signed May 15, 2026 · 91st General AssemblyOther parts take effect May 15, 2026State government

This bill establishes procedures for system enhancement of infrastructure, including the development of ratemaking principles permitted for the recovery costs of certain investments in infrastructure by water and wastewater utilities.

Signed June 1, 2026 · 91st General AssemblyBusiness & economy

Under current law, a nonresident who purchases an antlered or any sex deer hunting license is required to purchase an antlerless deer only deer hunting license at the same time.

Signed May 15, 2026 · 91st General AssemblyEnvironment & natural resources

3 provide limitations on the powers of counties and cities, respectively. This bill amends those Code sections to limit a county’s or city’s authority to regulate the use and installation of battery-charged security alarm systems under certain circumstances.

Signed April 9, 2026 · 91st General AssemblyCities & counties

This bill relates to public improvement contracts. Under Code chapter 573, a public corporation may enter into a contract for the construction of a public improvement.

Signed May 15, 2026 · 91st General AssemblyBusiness & economyCourts & civil law

Under current law, a county or city shall allow a minimum of one accessory dwelling unit (ADU) on the same lot as a single family residence in accordance with certain conditions.

Signed April 9, 2026 · 91st General AssemblyCities & counties

This bill repeals the ability of property owners to submit a written protest to challenge a proposed change in a zoning district.

Signed June 2, 2026 · 91st General AssemblyCities & counties

This bill relates to victim protections including victim counselors, protective orders, sex offender registration, rights of sexual abuse victims, mental competency and civil commitment, restitution, and victim rights. DIVISION I.

Signed May 6, 2026 · 91st General AssemblyOther parts take effect July 1, 2027Courts & civil lawCrime & corrections

This bill relates to pretrial bond amounts for certain felonies. The bill provides that for certain violent offenses, a court setting bond must give significant consideration to the danger a defendant poses to another person or the property of another if the defendant is not detained pending trial.

Signed June 2, 2026 · 91st General AssemblyCourts & civil law

This bill establishes an Iowa-Ireland trade commission. The economic development authority shall provide administrative support for the commission. The commission shall be composed of eight members, as detailed in the bill. Each member shall serve for a term of two years and may be reappointed.

Signed April 16, 2026 · 91st General AssemblyState government

This bill relates to interviews conducted with a child subsequent to a report of child abuse.

Signed April 9, 2026 · 91st General AssemblyCourts & civil law

This bill relates to requirements and guidelines for conversational AI services (AI services).

Signed May 2, 2026 · 91st General AssemblyApplies: July 1, 2027Technology & privacy

This bill requires the department of transportation (DOT) to deny the issuance or renewal of a commercial driver’s license (CDL) or commercial learner’s permit (CLP) if the person applying for or renewing the CDL or CLP fails to demonstrate proficiency in the English language, as required in the bill.

Signed May 2, 2026 · 91st General AssemblyApplies: conditionalTransportation

This bill relates to the responsibilities of school districts and charter schools related to the discipline of students who cause violent or nonviolent disruptions.

Signed June 1, 2026 · 91st General AssemblyK–12 education

This bill requires the custodian and the board of public officers of a public building to comply with a proclamation issued by the governor for the flags of the United States and the state of Iowa to be flown at half-staff.

Signed May 15, 2026 · 91st General AssemblyCities & counties

This bill relates to access to records of unit owners associations and the disclosure of home inspection information in residential real estate transactions.

Signed April 30, 2026 · 91st General AssemblyBusiness & economy

This bill concerns administrative rules relating to the uniform rules on agency procedure (uniform rules). 24. The date of rescission is July 1, 2026.

Signed April 16, 2026 · 91st General AssemblyOther parts take effect April 16, 2026

The inclusion of this explanation does not constitute agreement with the explanation’s substance by the members of the general assembly. GENERAL.

Signed June 1, 2026 · 91st General AssemblyOther parts take effect June 1, 2026, January 1, 2027Applies: January 1, 2027AgricultureState budgetTaxes

This bill increases the maximum amount of reimbursement to the attorney general annually from the second injury fund for workers’ compensation for services provided related to the fund from $450,000 to $900,000.

Signed May 15, 2026 · 91st General AssemblyState budget

BACKGROUND —— GENERAL. This bill amends the “Uniform Partnership Act” (Code chapter 486A) prepared and recommended by the national conference of commissioners of uniform state laws, and providing for partnership law in Iowa.

Signed May 15, 2026 · 91st General AssemblyBusiness & economyTaxes

This bill relates to fees for lifetime fur harvester licenses. Under current law, the fee for a lifetime fur harvester license is established by rule by the department of natural resources (DNR). The bill sets the fee at $5, plus any additional processing fee.

Signed June 2, 2026 · 91st General AssemblyTaxes

Signed May 18, 2026 · 91st General AssemblyOther parts take effect May 18, 2026, January 1, 2027Applies: January 1, 2026, July 1, 2026, January 1, 2027, July 1, 2027, July 1, 2028State budgetTaxes

This bill requires the department of education to prepare a report that includes information related to the number of schools that have adopted and implemented a cardiac emergency response plan and the number of automated external defibrillators owned by each school and where each automated external defibrillator is located on such school’s property.

Signed June 1, 2026 · 91st General AssemblyState budget

This bill makes appropriations from the road use tax fund and the primary road fund to the department of transportation.

Signed June 2, 2026 · 91st General AssemblyState budgetTransportation

This bill relates to and makes appropriations from the rebuild Iowa infrastructure fund (RIIF) and the technology reinvestment fund (TRF). REBUILD IOWA INFRASTRUCTURE FUND.

Signed with item vetoes June 2, 2026 · 91st General AssemblyOther parts take effect June 2, 2026State budget

This bill relates to early childhood and family services, including creation of an early childhood and family services (ECFS) system. DIVISION I —— EARLY CHILDHOOD AND FAMILY SERVICES SYSTEM. The bill creates new Code chapter 234A (early childhood and family services system).

Signed June 2, 2026 · 91st General AssemblyOther parts take effect June 2, 2026Applies: July 1, 2025State budget

This bill relates to oil and gas production, including filing requirements, the authority of the department of natural resources (department), confidential information, pooling orders, negotiation of surface damage, imposition and distribution of a tax, and jurisdiction.

Signed June 1, 2026 · 91st General AssemblyTaxes

This bill creates a state corporate income tax deduction for net controlled foreign corporation tested income (NCTI).

Signed May 15, 2026 · 91st General AssemblyApplies: January 1, 2026Taxes

Under current law, the excise tax on each gallon of ethanol blended gasoline classified as E-15 or higher is based on the distribution percentage of those fuels compared to the distribution of all nonaviation gasoline motor fuel, and ranges from cents to cents.

Signed June 1, 2026 · 91st General AssemblyAgricultureTaxes

This bill relates to open enrollment, student transfers, and interscholastic athletic eligibility requirements.

Signed June 2, 2026 · 91st General AssemblyOther parts take effect June 2, 2026K–12 education

This bill creates the business court of Iowa.

Signed June 1, 2026 · 91st General AssemblyBusiness & economyCourts & civil lawTaxes

This bill modifies the major economic growth attraction program (program). The program provides tax incentives for an eligible business (business) that makes a qualifying investment in the state in excess of $1 billion.

Signed October 2, 2026 · 91st General AssemblyBusiness & economyTaxes

This bill relates to judicial officers, including magistrate appointments in judicial election districts, senior magistrates, and judicial officer compensation. MAGISTRATES APPOINTED IN JUDICIAL ELECTION DISTRICTS.

Signed April 30, 2026 · 91st General AssemblyOther parts take effect July 1, 2026, June 18, 2027Courts & civil law