Iowa 2025-2026 Regular Session

Iowa House Bill HF2800

Introduced
5/2/26  
Engrossed
5/2/26  

Caption

A bill for an act 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. (Formerly HSB 784.) Contingent effective date, effective 06/19/2026, 07/01/2026. Applicability date: 01/01/2026, 05/12/2026, 07/01/2026, 07/01/2028.

Impact

HF2800 is poised to reshape how state funding is allocated, particularly in areas concerning education and health services. One notable aspect is the retroactive applicability of the health care tax credit, which could potentially incentivize investments in healthcare innovation. Additionally, the bill establishes regulations surrounding the use of sports wagering funds to support pediatric cancer research, thus directly influencing public health funding. By integrating provisions that affect school district cash reserves and various appropriations for educational support, the bill seeks to counterbalance budget constraints that may impact educational quality and access.

Summary

House File 2800 primarily focuses on adjustments to state and local government finances, incorporating provisions related to tax credits aimed at healthcare access and innovation, public assistance programs, and educational funding. The legislation introduces a healthcare access and innovation tax credit, which provides eligible taxpayers with a credit for expenditures made to improve healthcare services in rural areas, promote value-based payments to providers, and enhance the interoperability of healthcare information. This tax provision is expected to significantly impact state tax laws and financial allocations while enhancing healthcare access across various demographics.

Sentiment

The general sentiment surrounding HF2800 appears mixed. Supporters advocate for the enhancements it proposes for public health and education, viewing the tax credits as beneficial economic incentives. Conversely, there are concerns from some community stakeholders who fear adjustments in funding could lead to reduced financial resources for essential programs. The combination of healthcare incentives and educational funding shifts suggest a potential tension between fiscal responsibility and the need for adequate public services.

Contention

Several contentious points arise from HF2800, particularly regarding its prioritization of healthcare and educational funding amidst budget constraints. Critics argue that any reduction in general funding for educational programs might disproportionately affect underfunded schools. Additionally, while the bill promotes important healthcare initiatives, some advocates worry that the reliance on tax credits may not sufficiently address the persistent access issues faced by underserved populations. The discussions underscore the balance lawmakers must achieve between incentivizing growth and ensuring essential public services remain adequately funded.

Companion Bills

IA HSB784

Related A bill for an act relating to state government and finances, including by making corrections, and including effective date and retroactive applicability provisions.(See HF 2800.)

Previously Filed As

IA SF657

A bill for an act related to state taxation and finance and other related matters, by creating, modifying, and eliminating tax credits and tax incentive programs, providing for penalties, and including effective date and retroactive applicability provisions. (Formerly SSB 1205.) Effective date: 06/06/2025, 07/01/2025, 12/31/2025, 01/01/2026. Applicability date: 01/01/2017, 01/01/2025, 01/01/2026.

IA SF2472

A bill for an act 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 provisions. (Formerly SSB 3001.) Effective date: 05/18/2026, 07/01/2026, 01/01/2027. Applicability date: 01/01/2026, 07/01/2026, 01/01/2027, 07/01/2027, 07/01/2028.

IA SF2507

A bill for an act 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.(Formerly SSB 3199.)

IA HF954

A bill for an act relating to the conduct of elections, and including effective date and retroactive applicability provisions. (Formerly HSB 281.) Effective date: 07/01/2025, 01/01/2026. Applicability date: 01/01/2024.

IA HF1038

A bill for an act relating to the opioid settlement fund, making appropriations and disbursements, and including effective date and retroactive applicability provisions. (Formerly HSB 331.) Effective date: 06/06/2025, 07/01/2025. Applicability date: 07/01/2024.

IA SSB3199

A bill for an act 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.(See SF 2507.)

IA HF976

A bill for an act relating to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, and inheritance taxes, changing tax expenditure reviews, and including effective date and retroactive applicability provisions. (Formerly HSB 89.) Effective date: 06/06/2025, 07/01/2025, 01/01/2026. Applicability date: 01/01/2024, 01/01/2025, 01/01/2026.

IA HF1028

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

IA HF2770

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.

IA SF644

A bill for an act relating to and making appropriations to the justice system, providing for properly related matters including indigent defense and representation, the corrections capital reinvestment fund, and a corrections federal receipts fund, and including effective date and retroactive applicability provisions. (Formerly SSB 1232.) Effective date: 06/11/2025, 07/01/2025. Applicability date: 07/01/2023.

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