SF 2493

A bill for an act relating to captive insurance companies and life captive reinsurance companies, and including civil penalties. (Formerly HSB 756 .) Effective date: 07/01/2026.

A bill for an act relating to alcoholic beverage control by providing for certificates of compliance and the issuance of class “A” wine permits to nonnative wine manufacturers, permitting cities to create social districts for the consumption of alcoholic beverages, and providing fees. (Formerly HF 2355 , HSB 581 .) Effective date: 07/01/2026.

A bill for an act relating to real estate transfer tax, including declarations of value. (Formerly HF 2188 , HSB 569 .) Effective date: 07/01/2026.

A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions. (Formerly SF 2292 , SSB 3105 .) Effective date: 07/01/2026 Applicability date: 01/01/2026

A bill for an act 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 basis. (Formerly HSB 235 .) Effective date: 07/01/2026

A bill for an act relating to the peace officer, public safety, and emergency personnel bill of rights, and providing fees. (Formerly HSB 770 .) Applicability date: 07/01/2021

A bill for an act relating to matters under the purview of the department of management, and including effective date and applicability provisions. (Formerly HF 756 , HSB 72 .) Effective date: 07/01/2026, 07/01/2027 Applicability date: 07/01/2026

A bill for an act relating to and making appropriations to the judicial branch. (Formerly HSB 776 .) Effective date: 07/01/2026.

A bill for an act relating to and making appropriations to the justice system, providing fees, and including applicability provisions. (Formerly HSB 775 .) Effective date: 07/01/2026. Applicability date: 07/01/2026.

A bill for an act 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 provisions. (Formerly HSB 755 .) Effective date: Enactment, 07/01/2026

A bill for an act relating to education, including by modifying provisions related to charter school approval, contracts, funding, and operations, services provided to charter schools by area education agencies, charter school student participation in extracurricular activities provided by public schools, the Iowa public employees’ retirement system, education savings accounts, independent accreditation, teacher training and licensure, the statewide voluntary preschool program, the district-to-community college sharing or concurrent enrollment program, open enrollment, school tuition organizations, private instruction, and innovation zone schools; making appropriations; and including effective date and applicability provisions. (Formerly HF 2713 , HSB 735 .) Effective date: 05/12/2026. Applicability date: 07/01/2026.

A bill for an act relating to transportation and other infrastructure-related appropriations to the department of transportation, including allocation and use of moneys from the road use tax fund and the primary road fund. (Formerly SSB 3186 .) Effective date: 07/01/2026

Revenue and taxation; increase maximum acreage to qualify for assessment and taxation as a bona fide conservation use property

Relating to sales tax on construction materials

An act relating to fiscal year 2027 Opioid Abatement Special Fund appropriations

An Act relating to the taxation of certain natural gas pipeline property; relating to municipal taxation limitations; establishing an alternative volumetric tax on natural gas throughput; relating to the allocation of revenue from the alternative volumetric tax; and providing for an effective date.

TAX/LOCAL: Provides for the levy of hotel occupancy tax by the Shreveport-Bossier Convention and Tourist Bureau. (8/1/26)

AN ACT REQUIRING TRANSPARENCY AND ADDITIONAL OVERSIGHT OF THE DISTRIBUTION OF CERTAIN LEGISLATIVELY DIRECTED FUNDS AND APPROPRIATIONS FOR OTHER EXPENSES.