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HF 2800

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.

2025-2026 Regular Session

Adjusts Iowa law by retroactively aligning tax provisions for 2026, clarifies life insurance code, and imposes immediate effect changes for certain enactment rules.

Item vetoed, signed by Governor.
#appropriations #departmentsofstategovernment
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WeVote Research Nonpartisan
Bill Summary · HF 2800

Summary of H.F. 2800 (Session 2025-2026) – Iowa

This summary highlights the bill’s main purpose, key provisions, who/what would be affected, and notable procedural/timeline aspects. It is intended to be informative and accessible to both experts and general readers.

Purpose and Intent

  • The bill, titled “A bill for an act relating to state government and finances, including by making corrections, and including effective date and retroactive applicability provisions,” appears focused on:
    • Making targeted corrections to current law and financial provisions.
    • Providing specific effective dates and retroactive applicability for certain provisions.
  • The legislation also makes changes related to life insurance, tax provisions, and divisions tied to state government finances, with several sections designated as taking effect upon enactment or retroactively.

Key Provisions and Changes

Division I – Tax, Property, and Retroactivity Provisions

  • Retroactive applicability provisions:
    • Sec. 6: The act would apply retroactively to January 1, 2026, for tangible personal property or specified digital projects/products sold to or for services furnished to a nuclear electric generation facility, under certain conditions described in section 423.3, subsection 111, paragraph “a,” subparagraph (1), subdivision (i).
    • Sec. 21 and Sec. 22: Additional retroactivity provisions related to 2026 Iowa Acts (House File 2754 and 2739), including amendments to section 256C.4, subsection 1A, paragraph “b,” and tax-year applicability beginning January 1, 2026 or later.
  • Immediate-effect provisions (upon enactment):
    • Sec. 20: Certain amendments related to section 256C.4, subsection 1A, paragraph “b” take effect immediately upon enactment.
    • Also allows for immediate effect of the section amending 2026 Iowa Acts, House File 2739, section 13.
  • Nuclear facility sales/services condition:
    • The act makes specific retroactive provisions for sales or services tied to a nuclear electric generation facility, contingent on the facility undertaking activity described in section 423.3, subsection 111, paragraph “a,” subparagraph (1), subdivision (i).

Division II – Life Insurance and Code Organization

  • Sec. 23 and Sec. 24 reorganize or amend life insurance related provisions:
    • Section 508.101 (as enacted by 2026 Acts, HF 2232, §4) is amended to clarify language used in the life insurance code, specifically in the general “As used in this chapter” and related subchapter portions.
    • Section 508.102, subsection 2 (as enacted by 2026 Acts) is amended as well, signaling organizational/interpretive changes to life insurance provisions.

Who/What Would Be Affected

  • Entities involved in nuclear electricity generation facilities and the related supply chains for tangible personal property and specified digital projects/products, particularly where sales/services occur in connection with nuclear facilities and under the conditions described in section 423.3, subsection 111.
  • Taxpayers and taxpayers’ reporting for years beginning January 1, 2026 or later, affected by retroactive provisions tied to the amendments in HF 2739 and HF 2754.
  • Life insurance industry and related code organization, due to the amendments to sections 508.101 and 508.102, which may affect how terms are defined and how the life insurance code is interpreted.

Procedural/Timeline Aspects

  • Effective Date Provisions:
    • Immediate effect: Certain amendments (Sec. 20) take effect upon enactment.
    • Retroactive applicability: Several sections are retroactive to January 1, 2026, for specified transactions and tax years (Sec. 6, Sec. 21, Sec. 22).
  • Action History:
    • Introduced on 2026-05-02 and placed on the Appropriations calendar, indicating placement within budgetary or appropriations-related discussions.

What to Watch For

  • Final language and fiscal notes will clarify:
    • The exact scope of the retroactive adjustments (which taxpayers or transactions qualify).
    • How the nuclear facility activity triggers retroactive applicability.
    • Any budgetary or revenue impact stemming from the corrections and timing shifts.
  • Potential interactions with 2026 Acts HF 2739 and HF 2754, given cross-referenced retroactivity provisions.

If you’d like, I can provide a side-by-side comparison with current Iowa Code sections to illustrate the exact textual changes and their practical implications.

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

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