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SF 660

A bill for an act relating to sports wagering and tourism, making appropriations, and including effective date provisions.

2025-2026 Regular Session

SF 660 channels sports wagering receipts into a new Iowa Major Events and Tourism Program and Fund to grant support for large events and tourism.

Explanations of votes.
#appropriations #countygovernment #educationdepartment #gambling #publicsafetydepartment #receipts #salariesandwages #specialeducation #sportswagering
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Bill Summary · SF 660

Summary — SF 660 (2025): Sports Wagering Receipts, Tourism, and Appropriations

Status: Enacted — Governor signed June 11, 2025. Passed Senate and House with accompanying amendments. Explanations of votes recorded (June 27, 2025).

Purpose

SF 660 directs uses of Iowa’s sports wagering receipts, creates an Iowa Major Events and Tourism Program and Fund, and makes FY2025–2026 appropriations from the sports wagering receipts fund to education, tourism, film incentives, and public safety. It also establishes an automatic transfer mechanism to support a length-of-service award program grant fund for certain public service awards.

Key provisions and changes

  • Source and governance

    • Uses monies from the sports wagering receipts fund (receipts include taxes from internet fantasy sports contests and sports wagering net receipts).
    • Grants authority to the Economic Development Authority (EDA) to establish and administer the Iowa Major Events and Tourism Program (new chapter 15G).

  • Recurring appropriation to public safety equipment fund

    • Beginning FY2025–2026 and each fiscal year thereafter, $8,000,000 is appropriated annually from the sports wagering receipts fund to the Public Safety Equipment Fund (section 80.48). Reporting requirements in subsections 4 and 5 do not apply to these moneys.

  • Length of Service Award Program transfers (new 8.57I(3A))

    • For FY beginning July 1, 2026, and each fiscal year thereafter through July 1, 2030, transfer amounts necessary to bring the unencumbered/unobligated balance in the Length of Service Award Program Grant Fund (section 100B.52) to $1,500,000 as of July 1 each year.
    • These transfers are not subject to subsections 4 or 5 reporting requirements.
    • Subsection 3A is repealed July 1, 2030.
    • (Contingent effective date provision ties enactment timing of this subsection to HF 1002.)

  • FY2025–2026 one-time appropriations from sports wagering receipts fund

    • Department of Education — Education support personnel salary supplement: $14,000,000
    • Classified as “miscellaneous income” (per section 257.2) and excluded from district cost computations.
    • Distributed to school districts pro rata based on each district’s 7/1/2024 budget enrollment share. Districts must report counts of education support personnel to the Department of Education by July 1, 2025. Payments follow the timing/manner of foundation aid (section 257.16). “Education support personnel” defined as regular and part‑time non‑salaried employees.
    • This supplement provision takes effect upon enactment (immediate importance) to enable July 1 reporting.
    • Department of Education — Division of Special Education: $5,000,000 (to support supervision, oversight, compliance, salaries, AEA-region and department office needs).
    • Economic Development Authority — Iowa Film Production Incentive Fund deposit (if SF 657 enacted): $4,000,000.
    • Economic Development Authority — Deposit to newly created Iowa Major Events and Tourism Fund: $4,000,000.

  • Iowa Major Events and Tourism Program (new chapter 15G)

    • EDA to create program to award financial assistance (grants) to eligible Iowa nonprofit entities that support events (athletic contests, conventions, music/art festivals) with large attendance, significant publicity, and measurable economic impact.
    • Eligible uses include bid/application costs, planning and conducting events, and related fees. The bill requires an application, staff evaluation, economic analysis (e.g., projected hotel occupancy and attendance), and board review. Further program rules and criteria to be developed by the authority.

  • Transfers and repeals

    • Remaining balances in the prior Sports Tourism Marketing Program Fund (section 15F.403) are transferred to the new Iowa Major Events and Tourism Fund upon the effective date of the division creating chapter 15G.
    • Some procedural exemptions for final funding decisions and administrative rule applicability are provided (e.g., certain decisions exempt from chapter 17A).

Who is affected

  • School districts and education support personnel (salary supplement and special education funding).
  • Economic Development Authority, tourism and event-promoting nonprofit entities, and the film incentive program (if enacted).
  • Public safety entities (benefit indirectly through Public Safety Equipment Fund appropriations).
  • The Length of Service Award Program Grant Fund (section 100B.52) beneficiaries.
  • Any entities that previously applied to the sports tourism marketing program (funds transferred to the new fund).

Fiscal/timing highlights

  • FY2025–2026 one-time appropriations total $27,000,000 specified in this bill ($14M + $5M + $4M + $4M).
  • $8,000,000 annual appropriation to Public Safety Equipment Fund starting FY2025–2026 and each year thereafter.
  • Length-of-service transfers begin FY2026–2027 (effective July 1, 2026) and cease after June 30, 2030 (subsection repealed July 1, 2030).
  • Education supplement payments require district reporting by July 1, 2025; that provision is effective upon enactment.

Legislative action / procedural history (key dates)

  • Introduced: May 14, 2025
  • Passed Senate (with amendments): May 14, 2025 (yeas 43–0; later concurred 39–0 on amendment)
  • Passed House: May 14, 2025 (yeas 80–2)
  • Enrolled and sent to Governor: May 23, 2025
  • Governor signed: June 11, 2025
  • Explanations of votes recorded: May 20 and June 27, 2025

This summary covers the principal substantive changes made by SF 660, including funding flows, program creation, eligibility frameworks, and key effective dates.

Compiled from official sources — confirm details with the bill’s official record.

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