Iowa income and taxes

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Iowa evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

DIVISION VIII REEMPLOYMENT CASE MANAGEMENT PROGRAM Sec. 25. Section 96.4, subsection 3 , paragraph a, Code 2026, is amended to read as follows: a. The individual is able to work, is available for work, and is earnestly and actively seeking work. An individual is considered to be earnestly and actively seeking work if the individual is participating in and compliant with the department’s reemployment case management program under section 96.11, subsection 17 . This subsection is waived if the individual is deemed partially unemployed, while employed at the individual’s regular job, as defined in section 96.1A, subsection 37 , paragraph “b”, subparagraph (1), or temporarily unemployed as defined in section 96.1A, subsection 37 , paragraph “c”. The work search requirements of this subsection and the disqualification requirement for failure to apply for, or to accept suitable work of section 96.5, subsection 3 , are waived if the individual is not disqualified for benefits under section 96.5, subsection 1, paragraph “h”. Sec. 26. Section 96.11, Code 2026, is amended by adding the following new subsection: NEW SUBSECTION. 17. Reemployment case management program. The department, as a required part of its administration of unemployment compensation benefits, shall operate a reemployment case management program. The program shall provide individualized reemployment services to claimants who are no longer attached to work. The services shall begin as soon as the week after, and not later than two weeks after, the filing of an initial claim for benefits. The department shall adopt rules pursuant to chapter 17A regarding participation in the reemployment case management program.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Iowa evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

DIVISION VIII REEMPLOYMENT CASE MANAGEMENT PROGRAM Sec. 25. Section 96.4, subsection 3 , paragraph a, Code 2026, is amended to read as follows: a. The individual is able to work, is available for work, and is earnestly and actively seeking work. An individual is considered to be earnestly and actively seeking work if the individual is participating in and compliant with the department’s reemployment case management program under section 96.11, subsection 17 . This subsection is waived if the individual is deemed partially unemployed, while employed at the individual’s regular job, as defined in section 96.1A, subsection 37 , paragraph “b”, subparagraph (1), or temporarily unemployed as defined in section 96.1A, subsection 37 , paragraph “c”. The work search requirements of this subsection and the disqualification requirement for failure to apply for, or to accept suitable work of section 96.5, subsection 3 , are waived if the individual is not disqualified for benefits under section 96.5, subsection 1, paragraph “h”. Sec. 26. Section 96.11, Code 2026, is amended by adding the following new subsection: NEW SUBSECTION. 17. Reemployment case management program. The department, as a required part of its administration of unemployment compensation benefits, shall operate a reemployment case management program. The program shall provide individualized reemployment services to claimants who are no longer attached to work. The services shall begin as soon as the week after, and not later than two weeks after, the filing of an initial claim for benefits. The department shall adopt rules pursuant to chapter 17A regarding participation in the reemployment case management program.

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. 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. The law adds an enforcement limit to SF 579’s local civil-rights rule: a city or local government may neither enact nor enforce a law broader than, or with different categories of unfair or discriminatory practices from, Chapter 216. SF 579 already barred enactment from March 10, 2026; HF 2800 adds enforce. Chapter 216’s baseline covers employment and wages, housing and mortgage lending, education, credit, public accommodations and employee health benefits. The served 2026 Code PDF was compiled in December 2025 and does not include these 2026 amendments. This is civil-rights policy context; it does not erase every civil-rights remedy or prove a change in measured discrimination. 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. 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. 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. 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.

salary adjustments otherwise provided may be funded · at least a dollar-for-dollar match · 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 enact or enforce any ordinance · shall not exceed three million dollars · by October 1, 2027 · the date the department of health and human services implements · June 19, 2026 · the effective date of 2026 Iowa Acts, House File 2754 · equal to or greater than the increase in the cash reserve levy

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. 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. The law adds an enforcement limit to SF 579’s local civil-rights rule: a city or local government may neither enact nor enforce a law broader than, or with different categories of unfair or discriminatory practices from, Chapter 216. SF 579 already barred enactment from March 10, 2026; HF 2800 adds enforce. Chapter 216’s baseline covers employment and wages, housing and mortgage lending, education, credit, public accommodations and employee health benefits. The served 2026 Code PDF was compiled in December 2025 and does not include these 2026 amendments. This is civil-rights policy context; it does not erase every civil-rights remedy or prove a change in measured discrimination. 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. 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. 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. 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.

salary adjustments otherwise provided may be funded · at least a dollar-for-dollar match · 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 enact or enforce any ordinance · shall not exceed three million dollars · by October 1, 2027 · the date the department of health and human services implements · June 19, 2026 · the effective date of 2026 Iowa Acts, House File 2754 · equal to or greater than the increase in the cash reserve levy

HF 2757 creates conditional sales and use tax exemptions and refunds for purchases directly and primarily used to develop, expand or restart an eligible Iowa nuclear electricity facility. The activity must produce a new facility, increased nameplate capacity or a restart. At least one unit must begin or restart commercial operation on or after January 1, 2028, and federal nuclear licensing is required. That date is a qualification threshold, not a promised reactor restart. Governor Kim Reynolds approved the law June 1, 2026; the exemption took effect July 1, 2026. Eligible restart purchases reach back to January 1, 2026; other eligible activities start when permitted in the Iowa Economic Development Authority agreement. Exemptions end at commercial operation, defined by notice to the regional transmission operator. Contractor materials and services must be completely consumed in the eligible activities before the applicable unit’s exemption ends. The tax exemption and refund provisions repeal July 1, 2051. During the exemption period, for no more than four years of that period, the facility must contribute $2,200 annually per megawatt of nameplate capacity approved by the Iowa Utilities Commission to the Nuclear Energy Workforce Fund. This uses approved capacity, not electricity actually generated. Missing a required contribution requires repayment of that calendar year’s exemptions and refunds. The development-authority agreement must identify the applicant, eligibility date, expected commercial-operation date, repayment trigger, approved capacity, contribution due date and proof of the initial contribution. The statute requires an annual tax report each January 31 after entering the agreement, and notice to Revenue within 30 days after notifying the transmission operator of commercial operation. Revenue’s guidance describes reporting after designated-exempt-entity registration; its registration procedure is separate from the statute’s agreement trigger. Failure to commence or restart commercial operation within 12.5 years of the later of the applicable unit’s certificate of public convenience, use and necessity or first safety-related concrete triggers repayment of the facility’s exemptions and refunds and construction contractors’ exemptions, reduced by workforce-fund contributions. These are conditional tax-repayment rules, not evidence that repayment occurred. HF 2800, approved June 2, 2026 with item vetoes elsewhere, corrects “digital projects” to “digital products” in HF 2757 sections 5–6. Its approved section 31 does not change the nuclear eligibility dates and is not among section 32’s immediate-effect exceptions. This review uses that specific amendment; HF 2800’s other approved and vetoed provisions require their own topic review. This incentive concerns qualifying facility and construction purchases; it does not change household income-tax rates. These provisions establish policy requirements, not a measured effect on state income, electricity prices, generation, educational attainment, GDP or unemployment. Actual agreements, registrations, contributions, tax claims, programs and reactor approvals need separate evidence. Full Iowa and all-state coverage remains under review.

Retained Iowa evidence context: Electricity generated from wind · income-taxes · reviewed Iowa policy context · deficit-debt-interest · 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. This record’s connection to the topic does not establish an effect on the measured result.

the sales and use tax exemptions and refunds claimed in the calendar year

HF 2757 creates conditional sales and use tax exemptions and refunds for purchases directly and primarily used to develop, expand or restart an eligible Iowa nuclear electricity facility. The activity must produce a new facility, increased nameplate capacity or a restart. At least one unit must begin or restart commercial operation on or after January 1, 2028, and federal nuclear licensing is required. That date is a qualification threshold, not a promised reactor restart. Governor Kim Reynolds approved the law June 1, 2026; the exemption took effect July 1, 2026. Eligible restart purchases reach back to January 1, 2026; other eligible activities start when permitted in the Iowa Economic Development Authority agreement. Exemptions end at commercial operation, defined by notice to the regional transmission operator. Contractor materials and services must be completely consumed in the eligible activities before the applicable unit’s exemption ends. The tax exemption and refund provisions repeal July 1, 2051. During the exemption period, for no more than four years of that period, the facility must contribute $2,200 annually per megawatt of nameplate capacity approved by the Iowa Utilities Commission to the Nuclear Energy Workforce Fund. This uses approved capacity, not electricity actually generated. Missing a required contribution requires repayment of that calendar year’s exemptions and refunds. The development-authority agreement must identify the applicant, eligibility date, expected commercial-operation date, repayment trigger, approved capacity, contribution due date and proof of the initial contribution. The statute requires an annual tax report each January 31 after entering the agreement, and notice to Revenue within 30 days after notifying the transmission operator of commercial operation. Revenue’s guidance describes reporting after designated-exempt-entity registration; its registration procedure is separate from the statute’s agreement trigger. Failure to commence or restart commercial operation within 12.5 years of the later of the applicable unit’s certificate of public convenience, use and necessity or first safety-related concrete triggers repayment of the facility’s exemptions and refunds and construction contractors’ exemptions, reduced by workforce-fund contributions. These are conditional tax-repayment rules, not evidence that repayment occurred. HF 2800, approved June 2, 2026 with item vetoes elsewhere, corrects “digital projects” to “digital products” in HF 2757 sections 5–6. Its approved section 31 does not change the nuclear eligibility dates and is not among section 32’s immediate-effect exceptions. This review uses that specific amendment; HF 2800’s other approved and vetoed provisions require their own topic review. This incentive concerns qualifying facility and construction purchases; it does not change household income-tax rates. These provisions establish policy requirements, not a measured effect on state income, electricity prices, generation, educational attainment, GDP or unemployment. Actual agreements, registrations, contributions, tax claims, programs and reactor approvals need separate evidence. Full Iowa and all-state coverage remains under review.

Retained Iowa evidence context: Electricity generated from wind · income-taxes · reviewed Iowa policy context · deficit-debt-interest · 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. This record’s connection to the topic does not establish an effect on the measured result.

the sales and use tax exemptions and refunds claimed in the calendar year