Taxes

200+ bills in the 91st General Assembly, newest first.

Narrower issues:Property taxes · 81 Income taxes · 54 Tax credits & incentives · 110

HF 2801 · Modifying the major economic growth attraction program, and including effective date provisionsSigned by GovernorOctober 2, 2026

SF 2508 · Modifying the major economic growth attraction program, and including effective date provisionsWithdrawnOctober 2, 2026

HSB 785 · Modifying the major economic growth attraction program, and including effective date provisionsRenumbered as HF 2801October 2, 2026

SF 654 · Relating to wildlife, including the treatment of beaver dams, identification for traps, snares, and tree stands, maximum fur dealer license fees, and deer depredation, and making penalties applicableSigned by GovernorJune 2, 2026

HF 992 · Relating to the fee for duplicates or other evidence of interstate fuel use tax permits or licensesSigned by GovernorJune 2, 2026

HF 2800 · Relating to state and local government and finances, including by making, modifying, limiting, or reducing appropriations, distributions, or transfers, authorizing expenditure of unappropriated moneys in special funds, making corrections, and providing for properly related matters including the national electrical code, local civil rights laws, political party state central committees, noxious weeds, nonresident deer hunting licenses, proprietary treatment systems, poultry associations, tax credits, alternative nicotine and vapor products, public assistance programs, judicial branch and county attorney salaries, civil litigation abuse, human trafficking, federal grants and loans notifications, quarterly payments to area education agencies, civic proficiency in higher education, charter schools under the Iowa public employees’ retirement system, school district incentives, extracurricular interscholastic eligibility, and levy increases, and including effective date, applicability, and retroactive applicability provisions. Contingent effective date, effective 06/02/2026, 06/19/2026, 07/01/2026, 01/01/2027. Applicability date: 01/01/2026, 05/12/2026, 06/02/2026, 07/01/2026, 07/01/2028Signed with item vetoesJune 2, 2026

HF 2799 · Relating to matters under the purview of the economic development authority, the utilities commission, and the department of education, including creation of the headquarters expansion and development for growth and employment program, and the business incentives for growth program training fund; repeal of the new jobs tax credit program; the major economic growth attraction program; load forecasting and analysis of electric transmission system expansion plans; creation of the electric transmission system expansion planning and analysis and load forecasting fund; the industrial new jobs training program; and establishing the new jobs training program interim study committee; and including effective date provisionsSigned by GovernorJune 2, 2026

SF 2497 · Providing for an assignment of assets for the benefit of creditors, exempting the related tax on the transfer of real estate, and including effective date provisionsSigned by GovernorJune 2, 2026

HF 2531 · Relating to interests in minerals owned by counties and cities, and including effective date provisionsSigned by GovernorJune 2, 2026

SF 2490 · Relating to oil and gas production, including filing requirements, the authority of the department of natural resources, confidential information, pooling orders, negotiation of surface damage, imposition and distribution of a tax, and jurisdiction, and providing civil penaltiesSigned by GovernorJune 1, 2026

SF 2493 · Relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement of husbandry used in agricultural productionSigned by GovernorJune 1, 2026

HF 2757 · Relating to nuclear electric generation facilities by creating sales and use tax exemptions and refunds, making appropriations to the state board of regents for establishing and maintaining a nuclear energy workforce, making penalties applicable, and including applicability and retroactive applicability provisionsSigned by GovernorJune 1, 2026

SF 2465 · Relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products, the regulation of the transportation of agricultural items, the use of agricultural land, sales and use taxes, and veterinary practice and income taxes, making penalties applicable, and including effective date and applicability provisionsSigned by GovernorJune 1, 2026

SF 2480 · Relating to the taxation and regulation of alternative nicotine products and vapor products, making appropriations, and including effective date provisionsSigned by GovernorMay 26, 2026

HF 960 · Relating to the sales tax exemption for the purchase of central office equipment or transmission equipment used by certain entities primarily in the furnishing of telecommunications services on a commercial basisSigned by GovernorMay 19, 2026

SF 2231 · Relating to education, including by modifying provisions related to the protected speech and expression rights of students, modifying provisions related to the duties of the department of education, and modifying eligibility and participation requirements for certain education programs, preschool programs, and tax provisions, providing civil penalties, and including retroactive applicability provisionsSigned by GovernorMay 19, 2026

SF 2472 · Relating to state and local government taxes, fees, financial authority, and budgets, by modifying property assessment provisions, divisions of revenue, and funding from the secure an advanced vision for education fund, establishing a program for first-time homebuyers, modifying and making appropriations, and including effective date, applicability, and retroactive applicability provisionsSigned by GovernorMay 18, 2026

HF 2766 · Relating to captive insurance companies and life captive reinsurance companies, and including civil penaltiesSigned by GovernorMay 15, 2026

SF 2492 · Creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisionsSigned by GovernorMay 15, 2026

HF 2749 · Relating to real estate transfer tax, including declarations of valueSigned by GovernorMay 15, 2026

SSB 3199 · Relating to state and local government and finances, including by making, modifying, limiting, or reducing appropriations, distributions, or transfers, authorizing expenditure of unappropriated moneys in special funds, making corrections, and providing for properly related matters including the national electrical code, local civil rights laws, political party state central committees, noxious weeds, nonresident deer hunting licenses, proprietary treatment systems, poultry associations, tax credits, alternative nicotine and vapor products, public assistance programs, judicial branch and county attorney salaries, civil litigation abuse, human trafficking, federal grants and loans notifications, quarterly payments to area education agencies, civic proficiency in higher education, charter schools under the Iowa public employees’ retirement system, school district incentives, extracurricular interscholastic eligibility, and levy increases, and including effective date, applicability, and retroactive applicability provisionsDied when the session endedMay 3, 2026

SF 2506 · Relating to matters under the purview of the economic development authority, the utilities commission, and the department of education, including creation of the headquarters expansion and development for growth and employment program, and the business incentives for growth program training fund; repeal of the new jobs tax credit program; the major economic growth attraction program; load forecasting and analysis of electric transmission system expansion plans; creation of the electric transmission system expansion planning and analysis and load forecasting fund; the industrial new jobs training program; establishing the new jobs training program interim study committee; the research activities credit; and including effective date provisionsWithdrawnMay 3, 2026

SF 2507 · Relating to state and local government and finances, including by making, modifying, limiting, or reducing appropriations, distributions, or transfers, authorizing expenditure of unappropriated moneys in special funds, making corrections, and providing for properly related matters including the national electrical code, local civil rights laws, political party state central committees, noxious weeds, nonresident deer hunting licenses, proprietary treatment systems, poultry associations, tax credits, alternative nicotine and vapor products, public assistance programs, judicial branch and county attorney salaries, civil litigation abuse, human trafficking, federal grants and loans notifications, quarterly payments to area education agencies, civic proficiency in higher education, charter schools under the Iowa public employees’ retirement system, school district incentives, extracurricular interscholastic eligibility, and levy increases, and including effective date, applicability, and retroactive applicability provisionsWithdrawnMay 3, 2026

SJR 11 · Proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changesPassed both chambersMay 2, 2026

HF 2791 · Permitting an exchange of the cash reserve levy for another local levy within the school budget for certain school districts to correct for an extreme circumstance and including effective date provisionsDied when the session endedMay 2, 2026

HF 2798 · Relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement of husbandry used in agricultural productionWithdrawnMay 2, 2026

HF 2786 · Modifying the sales or use tax refund for biodiesel productionDied when the session endedMay 2, 2026

HF 2785 · Extending the biodiesel blended fuel tax creditDied when the session endedMay 2, 2026

SF 2496 · Relating to Iowa’s urban renewal law by modifying the division of revenue for certain emergency medical services property tax levies, and including effective date and applicability provisionsSigned by GovernorMay 2, 2026

HSB 755 · Relating to matters under the purview of the economic development authority, the utilities commission, and the department of education, including creation of the headquarters expansion and development for growth and employment program, and the business incentives for growth program training fund; repeal of the new jobs tax credit program; the major economic growth attraction program; load forecasting and analysis of electric transmission system expansion plans; creation of the electric transmission system expansion planning and analysis and load forecasting fund; the industrial new jobs training program; and including effective date provisionsRenumbered as HF 2799May 2, 2026

SF 2503 · Modifying the sales or use tax refund for biodiesel production, and including retroactive applicability provisionsDied when the session endedMay 1, 2026

SF 2301 · Relating to matters under the purview of the economic development authority, the utilities commission, and the department of education, including creation of the headquarters expansion and development for growth and employment program, and the business incentives for growth program training fund; repeal of the new jobs tax credit program; the major economic growth attraction program; load forecasting and analysis of electric transmission system expansion plans; creation of the electric transmission system expansion planning and analysis and load forecasting fund; the industrial new jobs training program; and including effective date provisionsRenumbered as SF 2506May 1, 2026

SF 2275 · Modifying the sales or use tax refund for biodiesel productionRenumbered as SF 2503May 1, 2026

HF 2343 · Relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement of husbandry used in agricultural productionRenumbered as HF 2798May 1, 2026

HF 2796 · Increasing the tax on cigarettesDied when the session endedApril 30, 2026

HSB 781 · Permitting an increase in the cash reserve levy for certain school districts and including effective date provisionsRenumbered as HF 2791April 29, 2026

HF 2789 · Relating to the definition of a religious institution or society for purposes of property taxation and including applicability provisionsDied when the session endedApril 29, 2026

HSB 779 · Relating to the definition of a religious institution or society for purposes of property taxation and including applicability provisionsRenumbered as HF 2789April 29, 2026

SF 2498 · Relating to nuclear electric generation facilities by creating sales and use tax exemptions and refunds, making appropriations to the state board of regents for establishing and maintaining a nuclear energy workforce, and providing penaltiesWithdrawnApril 28, 2026

HF 2775 · Relating to a convenience fee for recording applications for the registration of a snowmobile, all-terrain vehicle, or vessel in a county by a person who is not a resident of the countyDied when the session endedApril 28, 2026

HF 2784 · Relating to fees for lifetime fur harvester licensesWithdrawnApril 27, 2026

HF 2071 · Modifying the sales or use tax refund for biodiesel productionRenumbered as HF 2786April 22, 2026

HSB 688 · Extending the biodiesel blended fuel tax creditRenumbered as HF 2785April 22, 2026

HF 2778 · Modifying the individual income tax credit for emergency medical services personnel to include volunteer ambulance drivers, and including retroactive applicability provisionsDied when the session endedApril 21, 2026

SF 2499 · Relating to captive insurance companies and life captive reinsurance companies, and including civil penaltiesWithdrawnApril 21, 2026

HF 2777 · Relating to Iowa’s urban renewal law by modifying the division of revenue, and including applicability provisionsWithdrawnApril 21, 2026

SF 2491 · Providing for the rural veterinarian loan repayment program, including by allowing a loan repayment recipient to exclude net income attributable to loan payments received under the programDied when the session endedApril 20, 2026

HF 2764 · Relating to school district budgeting by modifying provisions relating to proposed property tax amountsDied when the session endedApril 20, 2026

HF 92 · Relating to Iowa’s urban renewal law by modifying the division of revenue, and including applicability provisionsRenumbered as HF 2777April 16, 2026

HF 2643 · Relating to reporting total gasoline and diesel fuel gallonage sold and dispensed by retail dealers for a determination periodSigned by GovernorApril 16, 2026

HF 2280 · Modifying the individual income tax credit for emergency medical services personnel, and including retroactive applicability provisionsRenumbered as HF 2778April 16, 2026

SF 2495 · Creating a maternity group home tax credit available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisionsDied when the session endedApril 15, 2026

HF 2774 · Exempting sales and use taxes incurred for constructing a regional water trail system by a nonprofit corporation, and including effective date and retroactive applicability provisionsDied when the session endedApril 15, 2026

HSB 774 · Exempting sales and use taxes incurred for constructing a regional water trail system by a nonprofit corporation, and including effective date and retroactive applicability provisionsRenumbered as HF 2774April 15, 2026

SF 2476 · Relating to Iowa’s urban renewal law by modifying the division of revenue for certain emergency medical services property tax levies, and including applicability provisionsRenumbered as SF 2496April 15, 2026

HSB 761 · Relating to a convenience fee for recording instruments in a county by a person who is not a resident of the countyRenumbered as HF 2775April 15, 2026

SF 2460 · Providing for the rural veterinarian loan repayment program, including by allowing a loan repayment recipient to exclude net income attributable to loan payments received under the programRenumbered as SF 2491April 15, 2026

SF 2446 · Relating to captive insurance companies and life captive reinsurance companies, and including civil penaltiesRenumbered as SF 2499April 15, 2026

SF 2431 · Relating to the appointment and duties of township officers and township budgets, and including effective date and applicability provisionsRenumbered as SF 2500April 15, 2026

SF 2292 · Creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisionsRenumbered as SF 2492April 15, 2026

SF 2279 · Creating a maternity group home tax credit available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisionsRenumbered as SF 2495April 15, 2026

SF 2213 · Providing for an assignment of assets for the benefit of creditors, exempting the related tax on the transfer of real estate, and including effective date provisionsRenumbered as SF 2497April 15, 2026

HSB 690 · Concerning the beer barrel tax, and including effective date provisionsDied when the session endedApril 15, 2026

SF 2188 · Relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement of husbandry used in agricultural productionRenumbered as SF 2493April 15, 2026

SSB 3181 · Making certain sales and use tax exemptions relating to nuclear electric generation facilities, web search portal businesses, and data center businesses contingent upon making contributions to institutions of higher education governed by the state board of regentsRenumbered as SF 2498April 14, 2026

HF 2762 · Relating to the two hundred fiftieth anniversary of the signing of the Declaration of Independence, and including effective date provisionsDied when the session endedApril 13, 2026

HSB 768 · Relating to school district budgeting by modifying provisions relating to proposed property tax amountsRenumbered as HF 2764April 13, 2026

HSB 756 · Relating to captive insurance companies and life captive reinsurance companies, and including civil penaltiesRenumbered as HF 2766April 13, 2026

HF 2689 · Relating to the two hundred fiftieth anniversary of the signing of the Declaration of Independence, and including effective date provisionsRenumbered as HF 2762April 13, 2026

HF 1050 · Relating to the assessment of property containing certain aboveground storage tanks and including effective date and retroactive applicability provisionsDied when the session endedApril 8, 2026

HF 2750 · Relating to the collection and distribution of fees for wire transmissions, the establishment of the school security grant program, and including contingent effective date provisionsDied when the session endedApril 8, 2026

HF 2755 · Relating to state participation in the federal tax credit program for individual contributions to scholarship granting organizationsDied when the session endedApril 8, 2026

HF 2748 · Relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products; the regulation of the transportation of agricultural commodities; the use of agricultural land; and taxation, including property taxes, excise and sales taxes, and income taxes; making penalties applicable; and including effective date and applicability provisionsDied when the session endedApril 8, 2026

SSB 3193 · Relating to the taxation and regulation of alternative nicotine products and vapor products, making appropriations, and including effective date provisionsRenumbered as SF 2480April 8, 2026

SF 634 · Relating to registration fees for persons on the sex offender registryDied when the session endedApril 7, 2026

HSB 767 · Creating sales and use tax exemptions relating to commencing or restarting nuclear electric generation facilities, and including retroactive applicability provisionsRenumbered as HF 2757April 7, 2026

HF 2746 · Relating to establishing a reciprocal tax agreement study by the department of revenue, and including effective date provisionsDied when the session endedApril 6, 2026

HF 2308 · Relating to state participation in the federal tax credit program for individual contributions to scholarship granting organizationsRenumbered as HF 2755April 6, 2026

SF 2470 · Relating to event-driven contracts traded on dedicated contract markets by requiring a permit to conduct business in the state, imposing a tax on adjusted revenues or amounts traded, making adjustments to individual and corporate income taxes, providing for fees, and including contingent effective date, applicability, and retroactive applicability provisionsDied when the session endedMarch 31, 2026

HF 2188 · Relating to real estate transfer tax, including declarations of valueRenumbered as HF 2749March 30, 2026

HF 2028 · Relating to establishing a reciprocal tax agreement study by the department of revenue, and including effective date provisionsRenumbered as HF 2746March 30, 2026

HF 601 · Relating to fees for wire transmissions, and related income tax creditsRenumbered as HF 2750March 30, 2026

HF 2340 · Relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products; the regulation of the transportation of agricultural commodities; the use of agricultural land; and taxation, including property taxes, excise and sales taxes, and income taxes; making penalties applicable; and including effective date and applicability provisionsRenumbered as HF 2748March 30, 2026

HF 2739 · Relating to state finances by modifying the taxes imposed on health maintenance organizations, making transfers from the taxpayer relief fund, making and supplementing appropriations to the department of health and human services, and including effective date, contingent effective date, and retroactive applicability provisions. Contingent effective date, effective 03/25/2026. Applicability date: 01/01/2026Signed by GovernorMarch 25, 2026

SF 2464 · Relating to state finances by modifying the taxes imposed on health maintenance organizations, making transfers from the taxpayer relief fund, making and supplementing appropriations to the department of health and human services, and including effective date, contingent effective date, and retroactive applicability provisionsWithdrawnMarch 24, 2026

HSB 596 · Relating to local government taxes, budgets, and authority, by establishing property tax limitations and modifying provisions relating to the assessment and taxation of property, certain taxpayer notices, bond issuances, and councils of governments, and including applicability and retroactive applicability provisionsRenumbered as HF 2745March 23, 2026

HF 2745 · Relating to state and local government taxes, budgets, and authority, by modifying provisions relating to the assessment and taxation of property, funding from the secure an advanced vision for education fund, urban renewal areas, establishing a program for certain first-time homebuyers, establishing a local government efficiency grant fund, making appropriations, and including effective date, applicability, and retroactive applicability provisionsDied when the session endedMarch 23, 2026

SF 2393 · Relating to reporting total gasoline and diesel fuel gallonage sold and dispensed by retail dealers for a determination periodWithdrawnMarch 23, 2026

HSB 762 · Relating to state finances by modifying the taxes imposed on health maintenance organizations, making transfers from the taxpayer relief fund, making and supplementing appropriations to the department of health and human services, and including effective date, contingent effective date, applicability, and retroactive applicability provisionsRenumbered as HF 2739March 13, 2026

SF 2085 · Relating to event-driven contracts traded on dedicated contract markets by requiring a permit to conduct business in the state, imposing a tax on adjusted revenues, making adjustments to individual and corporate income taxes, providing for fees, and including retroactive applicability provisionsRenumbered as SF 2470March 12, 2026

HF 2183 · Crediting excise taxes imposed upon the sale of aircraft to the aviation fundDied when the session endedMarch 11, 2026

SSB 3001 · Relating to state and local government taxes, fees, financial authority, and budgets, modifying divisions of revenue, modifying appropriations, and including effective date, applicability, and retroactive applicability provisionsRenumbered as SF 2472March 11, 2026

SF 2256 · Relating to required information on certain recorded documents and statements of property taxes due mailed to titleholdersDied when the session endedMarch 11, 2026

HF 2323 · Relating to tax credits by creating the maternity group home and the strong families tax credits available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisionsDied when the session endedMarch 10, 2026

HSB 687 · Relating to medical cannabidiol by providing deductions from the individual and corporate income taxes for expenses incurred by medical cannabidiol manufacturers and dispensaries, and including retroactive applicability provisionsDied when the session endedMarch 10, 2026

HF 2732 · Providing for water quality practices, including an edge-of-field practice tax credit and cover crop practice tax creditDied when the session endedMarch 9, 2026

HF 2733 · Relating to water quality, including a water quality monitoring network and the water quality initiative, an agricultural best management practices tax credit, an Iowa clean water farm program and property tax credit, and water quality practices loans, making appropriations, and including applicability provisionsDied when the session endedMarch 9, 2026

HSB 324 · Excluding interchange fees imposed upon certain taxes at points of saleDied when the session endedMarch 5, 2026

SSB 3182 · Relating to state finances by modifying the taxes imposed on health maintenance organizations, making transfers from the taxpayer relief fund, making and supplementing appropriations to the department of health and human services, and including effective date, contingent effective date, and retroactive applicability provisionsRenumbered as SF 2464March 4, 2026

HF 2661 · Relating to the establishment of programs administered by the economic development authority, including the interactive digital entertainment program, game studio investment matching program, game industry fellowship program, and game studio grant program, and making appropriationsDied when the session endedMarch 4, 2026

HF 327 · Creating an advanced registered nurse practitioner preceptor tax credit available against the individual income tax, and including applicability provisionsDied when the session endedMarch 3, 2026

HSB 758 · Relating to evidence and burdens of proof in property tax assessment protests and appeals and including retroactive applicability provisionsDied when the session endedMarch 3, 2026

SF 2201 · Relating to school funding by establishing the state percent of growth and the categorical state percent of growth for the budget year beginning July 1, 2026, modifying provisions relating to property tax replacement payments, transportation equity aid funding, funding for school district budget adjustments, and school district enrollment, establishing an education support personnel salary supplement, making appropriations, and including effective date and applicability provisionsSigned by GovernorFebruary 26, 2026

SSB 3034 · Relating to state and local government taxes, budgets, and authority, by modifying provisions relating to the assessment and taxation of property, funding from the secure an advanced vision for education fund, the election of certain county officers, urban renewal areas and urban revitalization areas, establishing a rent reimbursement program, establishing a program for certain first-time homebuyers, establishing a local government shared-services grant fund, making appropriations, and including effective date, applicability, and retroactive applicability provisionsDied when the session endedFebruary 25, 2026

HSB 734 · Authorizing cities to establish self-supported tourism improvement districtsDied when the session endedFebruary 25, 2026

HF 2027 · Relating to the sales tax holidayDied when the session endedFebruary 24, 2026

HF 2723 · Relating to the use of specie as legal tenderDied when the session endedFebruary 24, 2026

HF 2311 · Relating to the use of specie as legal tenderRenumbered as HF 2723February 24, 2026

HSB 689 · Relating to budgets of local emergency management agencies and including applicability provisionsDied when the session endedFebruary 24, 2026

SF 2183 · Providing for the Iowa individual income tax checkoff for public schools and the public school checkoff fund, making appropriations, and providing for implementation of the checkoff on the returnDied when the session endedFebruary 24, 2026

SF 2024 · Relating to local government by modifying property tax credits and rent reimbursements, provisions governing abandoned mobile homes and personal property in rural areas, and tax salesRenumbered as SF 2435February 23, 2026

SF 493 · Prohibiting political subdivisions from using certain moneys to hire lobbyists or pay instrumentalities, and providing penaltiesDied when the session endedFebruary 23, 2026

HF 2688 · Relating to investment requirements for data center businesses that claim certain sales tax exemptions and sales and use tax refundsDied when the session endedFebruary 23, 2026

SF 2441 · Concerning locally imposed hotel and motel taxes for tourism development and tourism promotionDied when the session endedFebruary 23, 2026

SF 2458 · Relating to public safety answering points, including limitations, property tax allocation, service requirements, management, consolidation, transfer of duties from joint 911 service boards to local emergency management commissions, and reporting requirements, and including transfer and effective date provisionsDied when the session endedFebruary 23, 2026

SF 2440 · Relating to the permissible uses of certain school district property tax revenue for urban renewal projects and including effective date provisionsDied when the session endedFebruary 23, 2026

SF 2436 · Relating to the division of revenue of school district foundation property taxes for urban renewal projects, authorizing voluntary payments by school districts, and including applicability provisionsDied when the session endedFebruary 23, 2026

HF 2664 · Increasing the tax on cigarettes and vapor productsDied when the session endedFebruary 23, 2026

HF 2665 · Relating to radon mitigation requirements and tax credits, including retroactive applicability provisions, and making appropriationsDied when the session endedFebruary 23, 2026

SF 2435 · Relating to local government by modifying property tax credits and rent reimbursements, provisions governing abandoned mobile homes and personal property in rural areas, and tax salesDied when the session endedFebruary 23, 2026

HSB 742 · Relating to the two hundred fiftieth anniversary of the signing of the Declaration of Independence, and including effective date provisionsRenumbered as HF 2689February 23, 2026

HSB 728 · Relating to the establishment of programs administered by the economic development authority, including the interactive digital entertainment program, game studio investment matching program, game industry fellowship program, and game studio grant program, and making appropriationsRenumbered as HF 2661February 23, 2026

HSB 727 · Relating to investment requirements for data center businesses that claim certain sales tax exemptions and sales and use tax refundsRenumbered as HF 2688February 23, 2026

HSB 717 · Relating to entities supported in whole or in part by taxation, including by modifying provisions related to the duties and responsibilities of the directors and officers of school boards, school improvement advisory committees, the sale of public bonds, statewide school infrastructure funding, open enrollment, and the membership and voting units of county and city conference boards, and including applicability provisionsRenumbered as HF 2705February 23, 2026

HSB 694 · Relating to health-related matters, including health-related professions, nutrition, medication, and taxes on certain products, and including effective date and applicability provisionsRenumbered as HF 2676February 23, 2026

HF 2657 · Relating to residency requirements for fishing and hunting licensesDied when the session endedFebruary 20, 2026

HSB 673 · Relating to residency requirements for fishing and hunting licensesRenumbered as HF 2657February 20, 2026

SSB 3008 · Relating to public safety answering points, including limitations, property tax allocation, service requirements, management, consolidation, transfer of duties from joint 911 service boards to local emergency management commissions, and reporting requirements, and including transfer and effective date provisionsRenumbered as SF 2458February 19, 2026

SF 2403 · Relating to incentives for whole grade sharing and school district reorganization or dissolutionDied when the session endedFebruary 19, 2026

HF 2614 · Relating to the authorized uses of a township fire protection levyDied when the session endedFebruary 19, 2026

SSB 3179 · Relating to captive insurance companies and life captive reinsurance companies, and including civil penaltiesRenumbered as SF 2446February 19, 2026

HF 2428 · Relating to the authorized uses of a township fire protection levyRenumbered as HF 2614February 19, 2026

SSB 3136 · Relating to the permissible uses of certain school district property tax revenue for urban renewal projects and including effective date provisionsRenumbered as SF 2440February 19, 2026

SSB 3138 · Relating to the division of revenue of school district foundation property taxes for urban renewal projects, authorizing voluntary payments by school districts, and including applicability provisionsRenumbered as SF 2436February 19, 2026

HF 2299 · Relating to reporting total gasoline and diesel fuel gallonage sold and dispensed by retail dealers for a determination periodRenumbered as HF 2643February 19, 2026

SSB 3114 · Concerning locally imposed hotel and motel taxes for tourism development and tourism promotionRenumbered as SF 2441February 19, 2026

HF 2078 · Relating to resident dependents not enrolled in a public school or receiving an educational savings account payment by creating an opportunity tax credit available against the individual income tax, creating a fund, making appropriations, and including effective date and retroactive applicability provisionsDied when the session endedFebruary 18, 2026

SF 2373 · Modifying the major economic growth attraction program to include incentivizing the building of a professional sports stadium by a national football league franchise in the stateDied when the session endedFebruary 18, 2026

HF 2578 · Relating to registration and titling of certain trailersDied when the session endedFebruary 18, 2026

HF 2589 · Relating to the taxation of religious institutions and societiesDied when the session endedFebruary 18, 2026

HF 2577 · Relating to property taxes and local government funding by modifying the methodology for determining actual value of property, certain levy rates, bonding procedures, assessment protests, and assessment limitations of certain classes of property, and including retroactive applicability provisionsDied when the session endedFebruary 18, 2026

SF 2347 · Relating to city emergency medical services property tax leviesDied when the session endedFebruary 18, 2026

SF 2252 · Modifying the major economic growth attraction program to include incentivizing the building of a professional sports stadium by a national football league franchise in the stateRenumbered as SF 2373February 18, 2026

SSB 3117 · Relating to reporting total gasoline and diesel fuel gallonage sold and dispensed by retail dealers for a determination periodRenumbered as SF 2393February 18, 2026

SF 2360 · Relating to partial payments of property taxes and including applicability provisionsDied when the session endedFebruary 17, 2026

SF 2354 · Relating to assistance animals in residential rental housing, including damage reimbursement, refundable income tax credits, and a landlord insurance risk pool, and providing penalties and effective date provisionsDied when the session endedFebruary 17, 2026

HF 2569 · Relating to recovery of costs for the demolition of abandoned buildings by citiesDied when the session endedFebruary 17, 2026

SSB 3145 · Relating to the taxation of cigarettes, tobacco products, vapor products, and consumable hemp products, and making appropriations to the department of health and human services and the department of justiceDied when the session endedFebruary 17, 2026

HF 1011 · Relating to human trafficking, including the establishment of human trafficking prosecution units and the remittance of wire transmission fees to the office to combat human traffickingRenumbered as HF 2565February 16, 2026

HF 2550 · Relating to small nuclear reactors, including the establishment of the Iowa modular reactor committee within the economic development authority, financial incentives, and the potential establishment of related education programs and including effective date provisionsDied when the session endedFebruary 16, 2026

HF 2524 · Relating to city financesDied when the session endedFebruary 16, 2026

HF 2525 · Creating tax deductions against the individual income tax for veterinarians by providing a deduction for income resulting from rural veterinarian loan repayments and by allowing a deduction for the amount of interest paid on student loans for attendance at a veterinary school, and including retroactive applicability provisionsDied when the session endedFebruary 16, 2026

HF 2482 · Exempting from state income tax income received by a certified public accountant performing certain audits or examinations of governmental subdivisions, and including retroactive applicability provisionsDied when the session endedFebruary 16, 2026

HSB 649 · Providing for the direct shipment of beer, levying a barrel tax, providing fees, making penalties applicable, and including effective date provisionsDied when the session endedFebruary 12, 2026

SF 2032 · Relating to tax and special assessment collections for buildings or improvements erected on land owned by another personRenumbered as SF 2334February 12, 2026

SF 2326 · Modifying first-time homebuyers savings accounts, and including retroactive applicability provisionsDied when the session endedFebruary 12, 2026

SF 2334 · Relating to tax and special assessment collections for buildings or improvements erected on land owned by another personDied when the session endedFebruary 12, 2026

HSB 730 · Relating to rehabilitation projects and tax incentives under the workforce housing tax incentives programDied when the session endedFebruary 12, 2026

SF 2313 · Relating to property tax sales, including bidding procedures and foreclosures on certificates, and including applicability provisionsDied when the session endedFebruary 12, 2026

HSB 733 · Modifying state income tax withholdings for winnings derived from slot machines, and including effective date provisionsDied when the session endedFebruary 12, 2026

SF 2291 · Concerning the beer barrel taxDied when the session endedFebruary 12, 2026

HSB 680 · Relating to education funding by authorizing community-based providers to directly participate in the statewide preschool program for four-year-old children, modifying the school tuition organization tax credit program, and including applicability provisionsDied when the session endedFebruary 12, 2026

SSB 3062 · Concerning the beer barrel taxRenumbered as SF 2291February 11, 2026

SF 2285 · Providing a tax credit for car registration fees paid by a disabled veteran available against the individual income tax, and including retroactive applicability provisionsDied when the session endedFebruary 11, 2026

HF 2406 · Relating to administration of and taxation on tobacco-related products including imposing a tax on alternative nicotine products and vapor productsDied when the session endedFebruary 11, 2026

SSB 3105 · Creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisionsRenumbered as SF 2292February 11, 2026

SSB 3103 · Relating to matters under the purview of the economic development authority, the utilities commission, and the department of education, including creation of the headquarters expansion and development for growth and employment program, and the business incentives for growth program training fund; repeal of the new jobs tax credit program; the major economic growth attraction program; load forecasting and analysis of electric transmission system expansion plans; creation of the electric transmission system expansion planning and analysis and load forecasting fund; the industrial new jobs training program; and including effective date provisionsRenumbered as SF 2301February 11, 2026

SF 2240 · Extending the deadline to enter into withholding agreements under the targeted jobs withholding credit pilot projectDied when the session endedFebruary 10, 2026

SF 2250 · Making modifications to tax deadlines and tax disputesDied when the session endedFebruary 10, 2026

HF 2389 · Relating to the establishment of programs administered by the economic development authority, including the interactive digital entertainment program, game studio investment matching program, game industry fellowship program, and game studio grant program, and making appropriationsDied when the session endedFebruary 10, 2026

SSB 3129 · Providing for the beginning farmer tax credit program administered by the Iowa finance authority and department of revenue, providing for fees, and including effective date provisionsDied when the session endedFebruary 10, 2026

HF 2390 · Relating to workforce housing project tax incentives issued by the economic development authority, and including effective date provisionsDied when the session endedFebruary 10, 2026

SSB 3130 · Relating to health-related matters, including health-related professions, nutrition, medication, and taxes on certain products, and including effective date and applicability provisionsDied when the session endedFebruary 10, 2026

SSB 3102 · Modifying the sales or use tax refund for biodiesel productionRenumbered as SF 2275February 10, 2026

SF 2060 · Relating to eligibility standards for certain education programs and tax provisions based on religious or sectarian use or purpose, and including retroactive applicability provisionsRenumbered as SF 2231February 9, 2026

HSB 561 · Relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement used in agricultural productionRenumbered as HF 2343February 9, 2026

SF 2022 · Relating to emergency telephone systems, including the amount and allocation of the emergency communication service surcharge and reimbursement requirements of joint 911 service boardsDied when the session endedFebruary 9, 2026

HF 993 · Providing for the direct shipment of alcoholic liquor, providing fees, and including effective date provisionsRenumbered as HF 2354February 9, 2026

HF 2354 · Providing for the direct shipment of alcoholic liquor, providing fees, and including effective date provisionsDied when the session endedFebruary 9, 2026

HSB 588 · Relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products; the regulation of the transportation of agricultural commodities; the use of agricultural land; and taxation, including property taxes, excise and sales taxes, and income taxes; making penalties applicable; and including effective date and applicability provisionsRenumbered as HF 2340February 6, 2026

HF 2341 · Establishing a partial exemption on property taxes for certain residential properties sold in disaster areasDied when the session endedFebruary 6, 2026

HF 2342 · Providing for the future repeal of tax creditsDied when the session endedFebruary 6, 2026

HF 2320 · Relating to short-term rental property classification by citiesDied when the session endedFebruary 6, 2026

SF 2228 · Relating to school district funding provisions, including reducing the foundation property tax and repealing the education savings account program, and including effective date and applicability provisionsDied when the session endedFebruary 5, 2026

SF 2069 · Imposing a tax on the transportation of liquefied carbon dioxide through pipelines, and providing for penaltiesDied when the session endedFebruary 4, 2026

HF 2073 · Relating to ballot contents for certain elected officesDied when the session endedFebruary 4, 2026

SF 2191 · Relating to real estate transfer tax, including declarations of valueDied when the session endedFebruary 4, 2026

SF 2195 · Relating to the use of specie as legal tenderDied when the session endedFebruary 4, 2026

SSB 3100 · Relating to school funding by establishing the state percent of growth and the categorical state percent of growth for the budget year beginning July 1, 2026, modifying provisions relating to property tax replacement payments, the regular program state cost per pupil, funding for school district budget adjustments, and school district enrollment, and including effective date and applicability provisionsRenumbered as SF 2201February 4, 2026

SSB 3025 · Relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement used in agricultural productionRenumbered as SF 2188February 3, 2026

SSB 3019 · Relating to real estate transfer tax, including declarations of valueRenumbered as SF 2191February 3, 2026

SSB 3106 · Relating to the sale and distribution of beer, including by providing for the direct shipment of beer, levying a barrel tax, providing fees, making penalties applicable, and including effective date provisionsDied when the session endedFebruary 3, 2026

HF 2225 · Creating a new graduate nonresident tuition tax credit available against the individual income tax, and including retroactive applicability provisionsDied when the session endedJanuary 30, 2026

HF 2223 · Relating to local and state government finances by modifying provisions relating to homestead property tax credits, providing a residential property tax rebate, modifying provisions relating to retirement systems, making appropriations, and including applicability provisionsDied when the session endedJanuary 30, 2026

HF 2224 · Relating to property assessment standards and litigationDied when the session endedJanuary 30, 2026

HSB 544 · Creating an endowment tax on the endowment value of certain Iowa colleges and universities, limited charges relating to certain endowment funds, making appropriations to workforce grant and incentive programs, and making appropriations to supplement tuition grants for high-wage and high-demand jobsRenumbered as HF 2240January 30, 2026

HF 2240 · Creating an endowment tax on the endowment value of certain Iowa colleges and universities, limiting charges relating to certain endowment funds, making appropriations to workforce grant and incentive programs, and making appropriations to supplement tuition grants for high-wage and high-demand jobsDied when the session endedJanuary 30, 2026

HF 2198 · Relating to the disclosure of tax incentives provided to web search portal businesses and data center businesses, and including effective date provisionsDied when the session endedJanuary 29, 2026

HF 2206 · Relating to the manufacture, delivery, and possession of marijuana, the licensure of retail marijuana, providing fees, including excise taxes, establishing funds, providing penalties, and including effective date provisionsDied when the session endedJanuary 29, 2026

HF 2208 · Related to the meaning of residential property for purposes of property taxationDied when the session endedJanuary 29, 2026