Iowa Legislature · HF 2800 · Chapter 1200Iowa omnibus appropriations and regulatory law · budgets, government spending, deficits and public debt
Jun 2, 2026 · Approved with six item vetoes · Chapter 1200
Rep. Taylor R. Collins · Floor manager
Reviewed omnibus provisions · approved and vetoed scope
For fiscal 2026–27, the law caps nonpublic-school pupil transportation reimbursements at $8,997,091 and requires proration if approved claims exceed that amount. Instructional-support state aid is zero; this does not abolish local instructional-support programs. It sets an annual $32.5 million proportional reduction in the relevant school district state aid from fiscal 2026–27 onward. From that reduction, $10 million is allocated to Department of Education special-education oversight beginning fiscal 2027–28, rather than as an additional $10 million first-year reduction. The Workforce Development Department may use up to $12 million in specified federal incentive payments for unemployment-insurance administration and systems modernization during fiscal 2025–26 and 2026–27. This authorization took effect June 2; it does not prove that money was spent or benefits or unemployment rates changed. Reynolds vetoed the proposed transfers of remaining federal coronavirus funds and all four health-agency technology appropriations: $31 million, $30.5 million, $34 million and $5 million, totaling $100.5 million, plus the proposed use of the remaining balance. These provisions did not become law through HF 2800. The pre-veto fiscal appendix includes them and cannot establish approved or actual spending. For fiscal 2026–27, Management may fund otherwise-provided salary adjustments from eligible unappropriated balances in specified revolving, trust and special funds, subject to constitutional limits. This authorizes a funding source; it does not establish a pay raise or its amount. Beginning fiscal 2026–27, $1 million annually from sports-wagering receipts is appropriated for a Healthy State Initiative grant supporting Double Up Food Bucks, which makes fresh fruits and vegetables accessible to Iowa SNAP recipients. The recipient must provide at least a dollar-for-dollar match. This addresses access to food and household purchasing resources; it does not increase every SNAP benefit or establish lower grocery prices. Unused appropriations under the two specified apprenticeship programs remain available to operate the Iowa Office of Apprenticeship or for other apprenticeship activities the department deems appropriate, without the former paragraph-a limitation. This changes permitted use of existing balances, rather than providing a new fixed appropriation or proving additional trainees, jobs or production. The supported-community-living amendment replaces the old section 225C.21 definition and public-funding approval references with section 249A.38B in the SF 572 provision. It retains the stated licensing exemption and approval condition; HF 2800 does not newly create those rights. The referenced original and current administrative framework remain under review. The HF 2754 preschool amendment moves the first fiscal year for directly participating community providers’ 5% administrative-use cap from July 2025 to July 2026. Outreach and rented facilities remain permitted administrative uses. The correction took effect June 2 and applies retroactively to HF 2754’s effective date, May 12, 2026; it is not a January 1 income-tax rule. Section 25 would correct a design-and-specification cost-reporting provision only if HF 2667 were enacted. Reynolds vetoed HF 2667 on June 2, 2026; the original veto and current official history and register identify the bill as vetoed. That enactment condition is not satisfied in the reviewed sources, so this correction does not create an operative statewide board or cost-reporting rule. HF 2800’s approval does not enact the rejected bill, appropriate new road funding or demonstrate a consumer-price change. Later replacement laws and current codification require separate review. The fuel-dealer provision corrects timely-report wording while retaining the civil penalty of up to $100 per occurrence and the fuel-tax-credit consequence in the existing paragraph. This is not a new crime, a new gasoline tax rate or evidence of fuel-price changes. The referenced HF 2643 original remains under review. The HF 2739 amendment corrects the health-maintenance-organization name and a prepayment cross-reference in the temporary January–September 2026 tax provision. Its 3.5% formula applies to the applicable percentage of taxable funds, rather than all funds, and is retained from HF 2739, approved March 25, 2026. HF 2739 section 14 makes that temporary provision effective when HHS notifies the General Assembly and the Code editor of CMS approval of the taxation method. The default 0.95% formula and other provisions have separate dates. HF 2800’s wording correction took effect June 2 with January 1, 2026 retroactive applicability; signing and retroactivity do not establish the required notification or actual tax collection. Full original-law, current notification and tax-administration review remains open. The approved HF 2757 amendment replaces digital projects with digital products twice in nuclear-facility purchase provisions. It takes effect July 1 under the general regular-session rule; section 32’s immediate exceptions do not include section 31. Nuclear incentive eligibility, university workforce funding and conditional repayment are reviewed under HF 2757 separately. This wording correction does not prove a reactor restart, tax claim or workforce contribution. The corrective division’s immediate-effect clause covers the preschool cap-year correction and the HF 2739 tax-wording amendment only. June 2 approval does not make every corrective section immediately effective. Reynolds vetoed the health-care-access and innovation insurance tax credit, which would have covered 25% of qualifying expenditures with a $3 million annual statewide cap for tax years 2026–33. The proposed January 1 retroactivity did not become law through HF 2800. The pre-veto revenue-loss forecast is not an enacted credit or an actual loss; the governor’s stated federal-funding concern is her rationale, rather than an independently verified funding loss. The approved law appropriates $3 million from sports-wagering receipts for fiscal 2026–27 pediatric cancer research, clinical trials and therapy access, with no administrative, overhead or unrelated use. Its report deadline is October 1, 2027, rather than an annual October series. SF 2480 was signed May 26, satisfying the enactment condition. From January 1, 2027, the law also corrects SF 2480’s nicotine-tax-receipt allocation: the first $3 million from fiscal 2027–28 onward funds pediatric research and therapy access; physician-scientist leadership is removed as a separate purpose. SF 2480’s December 1, 2028 annual reporting requirement remains separate. The amendment adds knowingly to common-carrier shipment reporting and does not create SF 2480’s tax rates. Appropriations are not proof of payments, patients treated or research outcomes. Effective June 2, HF 2800 adds a contingent effective date to SF 2422’s Division I verification changes: they start when HHS implements the Eligibility Determination for Essential Needs system and notifies the Code editor. SF 2422 itself was signed June 2. That signing and this amendment do not establish EDEN implementation or activate all public-assistance changes on one date. SF 2422’s other divisions retain their distinct rules and dates. The judicial-compensation division takes effect June 19, 2026. It puts judicial officers’ and the state court administrator’s pay and benefits under the Supreme Court plan within appropriations, changes related retirement and senior-judge salary references, and removes the county-attorney salary band tied to district judges. The business-judge salary reference is corrected to the new framework; SF 639’s separate business-court law takes effect September 1. Conditional corrections to HF 2706 and HF 2769 remain subject to review of those acts. Unpaid leave requires a Supreme Court order and employee layoffs; this law does not prove that a furlough or pay change occurred. Executive grant management must report monthly on federal grants or loans applied for or received of at least $5 million, except Defense and Regents for that threshold, and on grants or loans requiring a state match. Specified block grants are exempt. The judiciary has a 30-day notice requirement for the same dollar threshold or a state match. Notification is not evidence that an application was awarded, matching funds were spent or court services improved. The SF 2201 amendments advance the specified AEA quarterly-payment schedules from fiscal 2027–28 to fiscal 2026–27, with payments from July 15 to April 15; the corresponding monthly schedules end after fiscal 2025–26. The changes also cover the specified nonpublic-school service deductions. These are payment-timing rules, rather than verified payments or changes in total funding. For undergraduates beginning enrollment in Regents institutions in academic years starting July 1, 2028 or later, the law requires comprehensive introductory surveys in American history and American government, at least three credits each. They fulfill designated social-science or humanities requirements; substantially similar transfer coursework receives equivalent credit. Degree programs designated as three years or less are excluded. ISU and UNI civics centers designate courses annually; Iowa’s Center for Intellectual Freedom is the sole academic unit offering its qualifying courses. The historical minimum $2.1 million annual fiscal-2029 cost estimate is a forecast, not an appropriation, actual spending or a requirement on all current students. The charter-school retirement amendments remove HF 2754’s subchapter-I restriction from the charter-employee and employer definitions, while retaining federal participation requirements. They took effect June 2 and apply retroactively to HF 2754’s May 12, 2026 effective date. This is retirement-eligibility policy; it does not prove enrollment, contributions or benefits paid. Extends the stated reorganization and dissolution incentive cutoff from July 1, 2024 to July 1, 2035. Conditions include the applicable 30% enrollment absorption test, certification by January 1, progress toward reorganization for later whole-grade-sharing years, and maximum three-year weighting periods. Post-reorganization weighting excludes pupils residing outside the reorganized district. This does not guarantee every district an award or enact HF 2783’s separate grant appropriation. Effective June 2, a district meeting the fiscal-2025–26 single-property taxable-value correction threshold of at least $100 million may exceed the ordinary cash-reserve levy limit for fiscal 2026–27 only by reducing other district levies by at least the increase. Total district property-tax dollars cannot exceed the specified existing baseline, and Management must be notified and adjust the rates. This is a conditional redistribution among school levies, rather than permission for a general net property-tax increase or proof of a household tax bill. The pre-veto fiscal analysis compares statutory standing-law baselines, rather than actual expenditure or simple year-over-year reductions. Its $67,308,178 General Fund total includes two other laws; $44,808,178 is the sum of its HF 2800 education entries. The vetoed technology and tax-credit entries must be excluded from approved-law claims. These are the reviewed provisions of HF 2800, approved June 2, 2026 with six item vetoes. Approval, statutory effectiveness, retroactive applicability and actual implementation are separate. The law does not establish a measured change in Iowa statistics. Current rules, spending, implementation and later amendments require separate evidence.
Approved June 2, 2026 with item vetoes in sections 4, 5, 55, 56, 76 and 77. Other provisions have distinct immediate, June 19, July 1, future and contingent dates; see the selected topic summary.
Why this record is included
For fiscal 2026–27, the law caps nonpublic-school pupil transportation reimbursements at $8,997,091 and requires proration if approved claims exceed that amount. Instructional-support state aid is zero; this does not abolish local instructional-support programs. It sets an annual $32.5 million proportional reduction in the relevant school district state aid from fiscal 2026–27 onward. From that reduction, $10 million is allocated to Department of Education special-education oversight beginning fiscal 2027–28, rather than as an additional $10 million first-year reduction. The Workforce Development Department may use up to $12 million in specified federal incentive payments for unemployment-insurance administration and systems modernization during fiscal 2025–26 and 2026–27. This authorization took effect June 2; it does not prove that money was spent or benefits or unemployment rates changed. Reynolds vetoed the proposed transfers of remaining federal coronavirus funds and all four health-agency technology appropriations: $31 million, $30.5 million, $34 million and $5 million, totaling $100.5 million, plus the proposed use of the remaining balance. These provisions did not become law through HF 2800. The pre-veto fiscal appendix includes them and cannot establish approved or actual spending. For fiscal 2026–27, Management may fund otherwise-provided salary adjustments from eligible unappropriated balances in specified revolving, trust and special funds, subject to constitutional limits. This authorizes a funding source; it does not establish a pay raise or its amount. Beginning fiscal 2026–27, $1 million annually from sports-wagering receipts is appropriated for a Healthy State Initiative grant supporting Double Up Food Bucks, which makes fresh fruits and vegetables accessible to Iowa SNAP recipients. The recipient must provide at least a dollar-for-dollar match. This addresses access to food and household purchasing resources; it does not increase every SNAP benefit or establish lower grocery prices. Unused appropriations under the two specified apprenticeship programs remain available to operate the Iowa Office of Apprenticeship or for other apprenticeship activities the department deems appropriate, without the former paragraph-a limitation. This changes permitted use of existing balances, rather than providing a new fixed appropriation or proving additional trainees, jobs or production. The supported-community-living amendment replaces the old section 225C.21 definition and public-funding approval references with section 249A.38B in the SF 572 provision. It retains the stated licensing exemption and approval condition; HF 2800 does not newly create those rights. The referenced original and current administrative framework remain under review. The HF 2754 preschool amendment moves the first fiscal year for directly participating community providers’ 5% administrative-use cap from July 2025 to July 2026. Outreach and rented facilities remain permitted administrative uses. The correction took effect June 2 and applies retroactively to HF 2754’s effective date, May 12, 2026; it is not a January 1 income-tax rule. Section 25 would correct a design-and-specification cost-reporting provision only if HF 2667 were enacted. Reynolds vetoed HF 2667 on June 2, 2026; the original veto and current official history and register identify the bill as vetoed. That enactment condition is not satisfied in the reviewed sources, so this correction does not create an operative statewide board or cost-reporting rule. HF 2800’s approval does not enact the rejected bill, appropriate new road funding or demonstrate a consumer-price change. Later replacement laws and current codification require separate review. The fuel-dealer provision corrects timely-report wording while retaining the civil penalty of up to $100 per occurrence and the fuel-tax-credit consequence in the existing paragraph. This is not a new crime, a new gasoline tax rate or evidence of fuel-price changes. The referenced HF 2643 original remains under review. The HF 2739 amendment corrects the health-maintenance-organization name and a prepayment cross-reference in the temporary January–September 2026 tax provision. Its 3.5% formula applies to the applicable percentage of taxable funds, rather than all funds, and is retained from HF 2739, approved March 25, 2026. HF 2739 section 14 makes that temporary provision effective when HHS notifies the General Assembly and the Code editor of CMS approval of the taxation method. The default 0.95% formula and other provisions have separate dates. HF 2800’s wording correction took effect June 2 with January 1, 2026 retroactive applicability; signing and retroactivity do not establish the required notification or actual tax collection. Full original-law, current notification and tax-administration review remains open. The approved HF 2757 amendment replaces digital projects with digital products twice in nuclear-facility purchase provisions. It takes effect July 1 under the general regular-session rule; section 32’s immediate exceptions do not include section 31. Nuclear incentive eligibility, university workforce funding and conditional repayment are reviewed under HF 2757 separately. This wording correction does not prove a reactor restart, tax claim or workforce contribution. The corrective division’s immediate-effect clause covers the preschool cap-year correction and the HF 2739 tax-wording amendment only. June 2 approval does not make every corrective section immediately effective. Reynolds vetoed the health-care-access and innovation insurance tax credit, which would have covered 25% of qualifying expenditures with a $3 million annual statewide cap for tax years 2026–33. The proposed January 1 retroactivity did not become law through HF 2800. The pre-veto revenue-loss forecast is not an enacted credit or an actual loss; the governor’s stated federal-funding concern is her rationale, rather than an independently verified funding loss. The approved law appropriates $3 million from sports-wagering receipts for fiscal 2026–27 pediatric cancer research, clinical trials and therapy access, with no administrative, overhead or unrelated use. Its report deadline is October 1, 2027, rather than an annual October series. SF 2480 was signed May 26, satisfying the enactment condition. From January 1, 2027, the law also corrects SF 2480’s nicotine-tax-receipt allocation: the first $3 million from fiscal 2027–28 onward funds pediatric research and therapy access; physician-scientist leadership is removed as a separate purpose. SF 2480’s December 1, 2028 annual reporting requirement remains separate. The amendment adds knowingly to common-carrier shipment reporting and does not create SF 2480’s tax rates. Appropriations are not proof of payments, patients treated or research outcomes. Effective June 2, HF 2800 adds a contingent effective date to SF 2422’s Division I verification changes: they start when HHS implements the Eligibility Determination for Essential Needs system and notifies the Code editor. SF 2422 itself was signed June 2. That signing and this amendment do not establish EDEN implementation or activate all public-assistance changes on one date. SF 2422’s other divisions retain their distinct rules and dates. The judicial-compensation division takes effect June 19, 2026. It puts judicial officers’ and the state court administrator’s pay and benefits under the Supreme Court plan within appropriations, changes related retirement and senior-judge salary references, and removes the county-attorney salary band tied to district judges. The business-judge salary reference is corrected to the new framework; SF 639’s separate business-court law takes effect September 1. Conditional corrections to HF 2706 and HF 2769 remain subject to review of those acts. Unpaid leave requires a Supreme Court order and employee layoffs; this law does not prove that a furlough or pay change occurred. Executive grant management must report monthly on federal grants or loans applied for or received of at least $5 million, except Defense and Regents for that threshold, and on grants or loans requiring a state match. Specified block grants are exempt. The judiciary has a 30-day notice requirement for the same dollar threshold or a state match. Notification is not evidence that an application was awarded, matching funds were spent or court services improved. The SF 2201 amendments advance the specified AEA quarterly-payment schedules from fiscal 2027–28 to fiscal 2026–27, with payments from July 15 to April 15; the corresponding monthly schedules end after fiscal 2025–26. The changes also cover the specified nonpublic-school service deductions. These are payment-timing rules, rather than verified payments or changes in total funding. For undergraduates beginning enrollment in Regents institutions in academic years starting July 1, 2028 or later, the law requires comprehensive introductory surveys in American history and American government, at least three credits each. They fulfill designated social-science or humanities requirements; substantially similar transfer coursework receives equivalent credit. Degree programs designated as three years or less are excluded. ISU and UNI civics centers designate courses annually; Iowa’s Center for Intellectual Freedom is the sole academic unit offering its qualifying courses. The historical minimum $2.1 million annual fiscal-2029 cost estimate is a forecast, not an appropriation, actual spending or a requirement on all current students. The charter-school retirement amendments remove HF 2754’s subchapter-I restriction from the charter-employee and employer definitions, while retaining federal participation requirements. They took effect June 2 and apply retroactively to HF 2754’s May 12, 2026 effective date. This is retirement-eligibility policy; it does not prove enrollment, contributions or benefits paid. Extends the stated reorganization and dissolution incentive cutoff from July 1, 2024 to July 1, 2035. Conditions include the applicable 30% enrollment absorption test, certification by January 1, progress toward reorganization for later whole-grade-sharing years, and maximum three-year weighting periods. Post-reorganization weighting excludes pupils residing outside the reorganized district. This does not guarantee every district an award or enact HF 2783’s separate grant appropriation. Effective June 2, a district meeting the fiscal-2025–26 single-property taxable-value correction threshold of at least $100 million may exceed the ordinary cash-reserve levy limit for fiscal 2026–27 only by reducing other district levies by at least the increase. Total district property-tax dollars cannot exceed the specified existing baseline, and Management must be notified and adjust the rates. This is a conditional redistribution among school levies, rather than permission for a general net property-tax increase or proof of a household tax bill. The pre-veto fiscal analysis compares statutory standing-law baselines, rather than actual expenditure or simple year-over-year reductions. Its $67,308,178 General Fund total includes two other laws; $44,808,178 is the sum of its HF 2800 education entries. The vetoed technology and tax-credit entries must be excluded from approved-law claims. These are the reviewed provisions of HF 2800, approved June 2, 2026 with six item vetoes. Approval, statutory effectiveness, retroactive applicability and actual implementation are separate. The law does not establish a measured change in Iowa statistics. Current rules, spending, implementation and later amendments require separate evidence.
Retained Iowa evidence context: income-taxes · reviewed Iowa policy context · deficit-debt-interest · reviewed Iowa policy context · housing-borrowing · reviewed Iowa policy context · education · reviewed Iowa policy context · energy · reviewed Iowa policy context · unemployment-rate · reviewed Iowa policy context · real-gdp · reviewed Iowa policy context · crime · reviewed Iowa policy context · health coverage, healthcare costs, access to care and public health · reviewed Iowa policy context · inflation, consumer prices and the cost of living · reviewed Iowa policy context. This record’s connection to the topic does not establish an effect on the measured result.
for the fiscal year is zero · for unemployment compensation insurance systems modernization · For the Medicaid management information system · salary adjustments otherwise provided may be funded · at least a dollar-for-dollar match · operate and manage the Iowa office of apprenticeship · is not required to be licensed under this chapter · not more than five percent may be used · cost variations that are likely to be incurred · a civil penalty of not more than one hundred dollars · shall not be subject to prepayment · House File 2757 · The section of this division of this Act amending section 256C.4 · shall not exceed three million dollars · by October 1, 2027 · the date the department of health and human services implements · June 19, 2026 · five million dollars or more · on a quarterly basis from July 15 to April 15 · academic years beginning on or after July 1, 2028 · the effective date of 2026 Iowa Acts, House File 2754 · July 1, 2024 2035 · equal to or greater than the increase in the cash reserve levy
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