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HF 100

Unlimited Social Security individual income tax subtraction allowed.

2025-2026 Regular Session Introduced by Pam Altendorf and 8 co-sponsors

Creates U.S.S. Iowa (BB-61) specialty license plates; a $35 fee funds grants via the Department of Veterans Affairs to groups maintaining or fundraising for the ship.

Author added Roach
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WeVote Research Nonpartisan
Bill Summary · HF 100

Note on contents
- The bill header lists the title “Unlimited Social Security individual income tax subtraction allowed,” but the text supplied for H.F. 100 (Introduced) amends Iowa Code section 321.34 to create a special vehicle license plate for the U.S.S. Iowa (BB‑61). This summary describes the actual text provided (license‑plate provisions).

Bill summary — H.F. 100 (Introduced, 2025)

  • Primary sponsor: Rep. Meggers
  • Introduced: January 22, 2025
  • Subject classification in text: motor vehicle registration / specialty plates
  • Companion: S.F. 235

Purpose / intent

Create a special U.S.S. Iowa (BB‑61) license plate series and establish the application, design-selection, fee structure, and a funding mechanism to support organizations that maintain or fundraise for the U.S.S. Iowa.

Key provisions

  • Adds a new subsection to Iowa Code §321.34 establishing “U.S.S. Iowa (BB‑61)” specialty plates.
  • Eligible vehicles: motor vehicles subject to registration under §321.109, subd. 1, plus autocycles, motor trucks, motor homes, multipurpose vehicles, motorcycles, trailers, and travel trailers.
  • Plate design: the Department of Transportation (DOT) will solicit plate designs from the public and conduct an online vote on its website to select the final design.
  • Fees:
    • Special U.S.S. Iowa (BB‑61) fee for letter‑number designated plates: $35.
    • Personalized U.S.S. Iowa (BB‑61) plates available for an additional fee (the existing personalized‑plate fee under §321.34, subd. 5). Personalized plates may be limited to no more than five characters if required by the plate design.
  • Revenue handling:
    • Fees collected are paid monthly to the Treasurer and deposited in the Road Use Tax Fund (RUTF).
    • The Treasurer will transfer monthly from the statutory allocations fund (§321.145, subd. 2) to the General Fund an amount equal to the special fees collected in the previous month for these plates.
    • Those moneys are appropriated to the Department of Veterans Affairs (DVA).
    • The DVA will distribute the funds as grants to organizations that maintain or fundraise for the U.S.S. Iowa (BB‑61).
    • Appropriated funds do not revert under §8.33.

Who is affected

  • Vehicle owners who choose to purchase U.S.S. Iowa specialty plates (eligible vehicle classes listed above).
  • Department of Transportation (administers plate issuance and design selection).
  • Department of Veterans Affairs (administers grant distributions).
  • Organizations that operate, maintain, or fundraise for the U.S.S. Iowa — potential grant recipients.
  • State funds: Road Use Tax Fund, statutorily allocated fund under §321.145, and the General Fund (brief transfers described).

Legislative status / timeline (from provided actions)

  • Introduced Jan 22, 2025; referred to Transportation.
  • Subcommittee met Feb 6, 2025, and recommended passage.
  • Committee reported (Feb 17) to adopt as amended and re‑refer to Ways & Means.
  • Multiple co‑authors were subsequently added (Feb–Mar 2025).

Potential impacts / considerations

  • Generates modest dedicated revenue from voluntary specialty plate purchases to support preservation/maintenance of the U.S.S. Iowa.
  • Administrative actions required by DOT (design solicitation, online vote, plate production) and DVA (grant program oversight).
  • The statutory fund flow (deposit to RUTF then transfer from statutory allocations fund to General Fund and appropriation to DVA) may affect how the monies are recorded across funds and requires administrative coordination.

If you want, I can:
- Draft a one‑page briefing for committee members,
- Produce an estimated fiscal note outline (revenue rough estimate requires expected take‑up rate), or
- Compare this language with S.F. 235 (companion) for differences.

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

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