The 91st General Assembly reconvened at the Capitol on Tuesday for a shortened week due to the Martin Luther King Jr. holiday. After over 300 bill introductions in week one, the pace of the legislature was slightly slower in week two with 80 bill introductions in the House and 56 in the Senate. Last week, legislators began to hold subcommittees, and the House held the first debate of the 2026 Legislative Session. While the Legislature has just reconvened, lawmakers are already racing toward the first legislative funnel deadline on February 20 when bills must pass out of committee to remain eligible for consideration, though several exceptions apply.
Eminent Domain
Eminent domain was the featured policy issue of week two as legislators began to work on moving bills through the legislative process. Eminent Domain for Carbon Oxide Pipelines HF 2104 was the first policy bill voted on by either chamber. The bill was passed out of the House Judiciary Committee on January 14 and completely prevents the exercise of eminent domain for carbon dioxide pipelines. HF 2104 is a direct response to Governor Reynold’s 2025 veto of HF 639. After a short floor debate on Tuesday, the bill passed out of the chamber by a vote of 64-28. Interestingly, the vote was not along party lines with some Republicans voting against the measure and some Democrats voting for the measure. The bill was messaged to the Senate and referred to the Senate Commerce Committee.
In contrast, Senate Majority Leader Klimesh has introduced two bills, SF 2067 and SF 2069 which would amend the carbon capture pipeline regulatory process, expand the corridor of a proposed route (allowing easier amendments), and tax any liquified carbon dioxide passing through a pipeline in Iowa. Leader Klimesh has indicated that he believes these reforms can provide a path for economic development and the protection of property rights.
In the coming weeks, the Legislature will begin to grapple with these competing approaches, offering an early test of how the House and Senate will reconcile their differences on this high-profile issue.
House Property Tax Bill Unveiled
The Iowa House introduced their version of a property tax plan after the Senate and Governor dropped their bill last week. HSB 596 features a 102% growth limit on all non-school governmental entities excluding new growth or voter-approved taxes, creates a new $25,000 property tax exemption for residential property, and amends bonding requirements and governance. Unlike the other property tax plans, the House version narrowed its focus exclusively on property taxes and does not address school finance, rollbacks, or tax increment financing.
The Senate and Governor’s plans each include many more provisions than the House proposal, which is based around those ideas mentioned above. House Ways and Means chair Carter Nordman told media, “This plan is not about protecting the status quo for taxing entities. It’s about creating predictability and protecting the bank accounts of hardworking Iowans.”
HSB 596 was assigned to a five-person subcommittee that has yet to be scheduled. In the coming weeks, all versions of the property tax plan will be discussed deeply at the Capitol as all parties work towards the final version that they hope will become law this year.
What’s next?
Friday, January 23, was the final day for individual legislators to request bill drafts from the Legislative Services Agency. Today, Monday, January 26, the legislature will be back for a full week of legislative action, and committee action will continue, moving bills to the Regular Calendar and making them eligible for consideration by the full chamber. The full 2026 Session Timetable is here.
