All Roll Calls
Yes: 128 • No: 4
IowaSF 246591st General Assembly (2025–2026)SenateWALLET
A bill for an act relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products, the regulation of the transportation of agricultural items, the use of agricultural land, sales and use taxes, and veterinary practice and income taxes, making penalties applicable, and including effective date and applicability provisions. (Formerly SF 2420, SSB 3123.) Effective date: 06/01/2026, 07/01/2026, 01/01/2027. Applicability date: 01/01/2027.
Sponsored By: COMMITTEE ON APPROPRIATIONS
Signed by Governor
ways and means
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
13 provisions identified: 8 benefits, 0 costs, 5 mixed.
Rural veterinarians get loan tax relief
Starting with tax years beginning January 1, 2027, qualifying rural veterinarian loan repayments can be subtracted from Iowa taxable income. The subtraction covers repayments included in income, up to $15,000 yearly, $60,000 total, and the outstanding eligible loan balance. Recipients must fulfill four consecutive years of full-time veterinary practice under their program agreement. They can change jobs or start a practice in the same designated shortage or rural service area after notifying the commission. Moving to another designated area requires a commission waiver.
Farms gain freedom for visitor businesses
County land-use rules recognize farm tourism, value-added processing, direct sales, and other on-farm businesses that support the farm. The farm definitions include tree farms and crops such as fungi, nuts, maple syrup, Christmas trees, and honey. Qualifying agricultural experiences include public farm education events, working-farm tourism, and fair events on fairgrounds. On land mainly used for agricultural production, counties cannot require conditional-use permits, special-use permits, special exceptions, or variances for agricultural experiences. Covered existing permits and variances are void; public farm education events must remain secondary to agricultural production.
Grain dealers face stronger financial safeguards
Dealers buying grain on credit need $0.50 of net worth per outstanding credit-purchased bushel. A shortfall requires a deficiency bond or irrevocable letter of credit worth $2,000 per $1,000, or fraction, of missing net worth. Credit buyers also need a qualifying clean audit opinion from an Iowa-licensed accountant or a $100,000 seller-protection bond. Dealer-warehouse operators cannot buy grain on credit to fix quantity or quality shortages found by state or federal examiners. Financial statements generally need an audit opinion, with limited review-report alternatives and unavoidable qualifications allowed, but not qualifications caused by limited audit work; the department can require additional statements, but only one audit opinion yearly.
Grain sellers gain coverage with deadlines
Unpaid grain sellers must file written claims within 120 days after the earlier of dealer license cessation or bankruptcy filing. Claims must go to the dealer, deficiency bond or letter-of-credit issuer, and Iowa Department of Agriculture and Land Stewardship. Missing that deadline ends the issuer’s and grain indemnity fund’s obligations to the claimant. Eligible repayment claims gain coverage without the former same-transaction condition, but generally must be filed within 60 days after a bankruptcy court finalizes the loss. For default judgments, those 60 days start after the later of judgment entry or approval and entry of a later settlement.
Honeybee buyers get a tax break
The sales price of honeybees is exempt from Iowa sales and use tax. Buyers save the tax otherwise charged on that price.
Equipment haulers can use longer trailers
Qualifying lowboy semitrailers can be up to 57 feet long when pulled in a truck tractor-semitrailer combination. They must be designed and used exclusively to carry construction equipment or farm implements.
Grain dealers can end qualifying liens
A grain dealer can demand lien termination in writing if its license has not ceased within 180 days after lien perfection. The Iowa Grain Indemnity Fund Board must file the termination statement and give the dealer a copy. The filing ends the lien’s perfected status.
Iowa farms gain branded marketing access
Choose Iowa enrolls qualifying producers, processors, and marketers of products originating on Iowa farms, plus qualifying program supporters. Members can apply to use the Choose Iowa logo under an agreement lasting no more than one year. The department can reject logo use linked to adulterated or illegal food. Choose Iowa fund money can support administration of programs throughout the law’s Choose Iowa chapter, rather than one subchapter.
Schools get help buying Iowa foods
Recognized schools and districts get $1 back for each $1 spent on qualifying foods from Choose Iowa member farms or businesses. Foods include meat, poultry, dairy other than milk, grains, flour, eggs, honey, and produce. The department can set payment limits and prorate reimbursements when funds run short; administration is capped at 5% of program funds. The farm-to-school program connects Iowa farms and schools for fresh or minimally processed meals and snacks, beyond elementary and secondary schools. Farm-to-school fund money supports that program without further legislative approval, with administration capped at 4%.
Shoppers gain stronger measurement accuracy checks
Iowa’s measurement standards must be traceable to standards recognized by the National Institute of Standards and Technology. Commercial device rules cover public scales, commercial scanners, and accessories that affect accuracy. The department can inspect devices and packaged goods, and must inspect a device after a complaint alleges inaccurate readings. Owners or service agencies can be required to provide recent accuracy reports, which can replace some inspections. Specified fuel pumps, moisture-measuring devices, and electric-vehicle charging stations still require department inspections.
Businesses must record large-scale weight readings
Commercial scales with capacity over 500 pounds must use equipment that prints or stamps weight values on tickets. Scales used by packers slaughtering fewer than 120 livestock per day are exempt. If a recorder breaks, the scale can operate for no more than seven days while repair is immediately started. During that period, users must accurately handwrite the required ticket information, date it, and sign it.
Grain sellers get clearer transaction timing
For credit-sale grain, ownership passes to the dealer once both parties sign and possession is held under the contract. This does not apply when ownership already passed through an ordinary cash sale. If a per-bushel grain indemnity fee is passed to the seller, it is charged when payment is made. The law changes fee timing, not the fee amount.
Fuel businesses face infrastructure funding shifts
The law removes the dedicated annual allocation of up to $1.75 million for biodiesel infrastructure at retail fuel sites. Renewable-fuel program administration is capped at $150,000 per year. Marketing can use up to 0.75% of program funds. Remaining funds are reserved for program financial incentives.
Sponsors & Cosponsors
Sponsor
COMMITTEE ON APPROPRIATIONS
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 5/2/2026
Passed House
Yes: 81 • No: 4
Senate vote • 4/28/2026
Passed Senate
Yes: 47 • No: 0
Actions Timeline
NOBA: Final
6/2/2026legislatureSigned by Governor.
6/1/2026SenateReported correctly enrolled, signed by President and Speaker, and sent to Governor.
5/18/2026SenateMessage from House.
5/2/2026SenateImmediate message.
5/2/2026HouseExplanations of votes.
5/2/2026HousePassed House, yeas 81, nays 4.
5/2/2026HouseAmendment H-8469 filed, withdrawn.
5/2/2026HouseCommittee amendment H-8462 withdrawn.
5/2/2026HouseNOBA: Senate Floor
5/1/2026SenatePlaced on Ways and Means calendar.
5/1/2026HouseCommittee amendment H-8462 filed.
5/1/2026HouseCommittee vote: Yeas, 23. Nays, 1. Excused, 1.
5/1/2026HouseCommittee report, recommending amendment and passage.
5/1/2026HouseSubcommittee recommends passage.
5/1/2026legislatureSubcommittee Meeting: 05/01/2026 9:15AM House Lounge.
4/30/2026HouseSubcommittee: Wulf, Hora and Jacoby.
4/29/2026HouseRead first time, referred to Ways and Means.
4/29/2026HouseMessage from Senate.
4/29/2026HouseImmediate message.
4/28/2026SenatePassed Senate, yeas 47, nays 0.
4/28/2026SenateAmendment S-5227 filed, adopted.
4/28/2026SenateNOBA: Senate Full Approps
3/18/2026SenateCommittee report, approving bill.
3/4/2026SenateIntroduced, placed on Appropriations calendar.
3/4/2026Senate
Bill Text
As Introduced
Enrolled
Related Bills
HF 2801, A bill for an act modifying the major economic growth attraction program, and including effective date provisions. (Formerly HSB 785.) Effective date: 10/02/2026.
SF 2472, A bill for an act relating to state and local government taxes, fees, financial authority, and budgets, by modifying property assessment provisions, divisions of revenue, and funding from the secure an advanced vision for education fund, establishing a program for first-time homebuyers, modifying and making appropriations, and including effective date, applicability, and retroactive applicability provisions. (Formerly SSB 3001.) Effective date: 05/18/2026, 07/01/2026, 01/01/2027. Applicability date: 01/01/2026, 07/01/2026, 01/01/2027, 07/01/2027, 07/01/2028.
SF 563, A bill for an act relating to the licensure of crematory operators and funeral establishments, and making penalties applicable. (Formerly SF 198.) Effective date: 07/01/2026.
SF 378, A bill for an act relating to speed limits, including the speed limit range for which certain excessive speed violations cannot be considered for certain purposes and the default speed limit for all vehicular traffic, and making penalties applicable. (Formerly SF 73.) Effective date: 07/01/2026.
SF 469, A bill for an act creating an emeritus license to practice medicine and surgery or osteopathic medicine and surgery. (Formerly SSB 1121.) Effective date: 07/01/2026.
SF 2488, A bill for an act relating to early childhood and family services, including the creation of an early childhood and family services system, making appropriations, convening an early childhood Iowa interim study committee, and including applicability, retroactive applicability, and effective date provisions. (Formerly SF 2462, SSB 3111.) Effective date: 06/02/2026, 07/01/2026. Applicability date: 07/01/2025.