Last week marked the 100th day of the 2026 Iowa Legislative Session, the last scheduled day of session. Legislators must now work to pass an annual budget, but disagreements between the chambers on property taxes and specific budget items may hold up the final adjournment date. Legislators will continue to work under the golden dome without per diem payments or clerks, which provides an incentive to finish business.
Both chambers engaged in floor debate to pass several non-controversial pieces of legislation alongside high-profile bills. Property taxes and the Make America Healthy Again (MAHA) bills passed the House, and the Senate passed a tax on nicotine. While these policy bills move through the process, action on budget bills is primarily happening behind the scenes as chamber leadership seeks to reach an agreement on final numbers.
Iowa Property Tax Legislation Passes House
The House took up the Senate property tax bill last week, holding a subcommittee on Monday and a public hearing on Tuesday morning. After hearing feedback from the public, lobbyists, and stakeholders, the House passed SF 2472 out of the Ways and Means Committee with a substantial amendment. The amendment functionally conforms the Senate bill to the House bill (HF 2745) when including the most recent House bill amendment filed by Representative Carter Nordman. The House debated the Senate bill on the floor last week, adopted its amendment, and passed the amended legislation 64-23. This vote was bipartisan, with Democratic Representatives Judge, Gosa, and Bagniewski voting in favor.
After the bill passed the House, Senate Majority Leader Mike Klimesh and Senator Dan Dawson released statements on the property tax bill:
“The Senate has offered a plan that overhauls Iowa’s property tax system to make it more predictable and stable for all Iowans and puts the everyday Iowa homeowner at its focus,” said Senator Dan Dawson. “Property tax reform is not a buffet of items you get to pick and choose from. We did our homework, we worked through the details, and the Senate passed an overwhelmingly bipartisan bill with a vote of 41-4 that works, brings relief to homeowners, and simplifies Iowa’s property tax system.
We have been clear on our position, and we continue to maintain that a conversation on the type of property tax relief Iowans want includes diversifying revenue streams, simplifying the system, and bringing the substantial relief Iowa homeowners need.” – Senator Dan Dawson
“The Senate released our property tax proposal on the very first day of session so we could have real conversations about what reform looks like and work with our colleagues on getting a bill across the finish line. The Senate has passed our vision for true property tax reform. Now that a version has passed the Iowa House, I am optimistic we can work on a compromise that includes aspects of all our plans, helps address the fact that Iowa is one of the worst states for property tax burdens, and provides relief to the Iowans desperately asking for it.” – Senate Majority Leader Mike Klimesh
Iowa Nicotine and Vapor Tax Passes Senate
SF 2480 regulates and taxes alternative nicotine and vapor products and passed the Senate last week. The bill would impose a five-cent tax on distributors (proportional to container size or liquid amount), deposit the revenues into the Health Care Trust Fund, and direct the first $3 million of revenue each year to the University of Iowa Children’s Hospital for pediatric cancer and related matters.
On the floor, Senator Kara Warme, the floor manager, noted that while this may not be a large enough increase to change behavior, the goal is to secure sustainable investment for pediatric cancer research and treatment. The Legislative Services Agency (LSA) released a fiscal note estimating that the tax will bring in $2.5–$3 million each year. However, legislators have also posited that the tax will bring in $15–$18 million based on industry data shared with the senators, which was unavailable to LSA when their estimate was created.
The bill passed the Senate unanimously (44-0) and was referred to the House Ways and Means Committee, where a subcommittee meeting has been scheduled for early this week.
Iowa Make America Healthy Again Act
The House took up HF 2676, or the “Iowa Make America Healthy Again Act” (MAHA). This bill originated in the House and passed the Senate along party lines (30-15) with an amendment. The House concurred with the Senate amendment but adopted an amendment to the amendment to increase the amount of physical activity required for K-4 students from 30 to 40 minutes per school day and requires fifth graders to engage in 30 minutes of physical activity per school day. This bill will head back to the Senate for consideration, and if the Senate concurs with the amendment, the MAHA bill will head to the Governor for her signature.
House Government Oversight Meeting
The House Government Oversight Committee considered its first bill of the legislative session. HSB 780 prohibits warrant resolution clinics, which provide assistance for individuals with low-level, non-violent warrants. The bill, released last week, is in response to the Polk County warrant resolution clinic which provided a way for certain low-level warrants to be resolved. The clinic was held on April 3, and one of the 50 participants in that clinic, Sharneeka Evans, had her warrant recalled, just seven days before the killing of Ashley Marie Hall on April 10. Sharneeka Evans has been charged with First Degree Murder in the case.
Representative Holt, the House Judiciary Committee Chair, directly linked the clinic to the killing stating, “Those involved in withdrawing this warrant, the Polk County Attorney’s Office, the judge who signed off on it, failed in a profound way, in my opinion, to take into account the violent criminal history of those to whom they were giving a break. This resulted, allegedly, in a murder that was completely avoidable.”
Two Failed Senate Confirmations
On the 100th scheduled day of session, the Senate voted to confirm several gubernatorial appointees. For a nominee to be confirmed, 2/3 of senators must vote for the individual. Because the GOP lost the supermajority at the start of the 2026 legislative session, securing votes across the aisle is essential for confirmation.
Last week, two appointees were not confirmed: Todd Abrahamson to the State Board of Education (28-17) and Larry Johnson as the Director of the Iowa Department of Health and Human Services (28-17). Governor Reynolds had announced Johnson’s transition from the Department of Inspections, Appeals and Licensing (DIAL) to the Department of Health and Human Services in September after the departure of Kelly Garcia. Majority Leader Klimesh changed his vote to “no” so that he could file a motion to reconsider both appointments.
After the vote, both Governor Kim Reynolds and Senate Minority Leader Janice Weiner released statements about the vote.
“Larry Johnson defines public service. I appointed him Director of Health and Human Services, Iowa’s largest and most complex agency, because he is a proven leader with a record of results. In this role, he has balanced discipline with compassion while working to strengthen systems that protect human dignity… Today, Senate Democrats chose to break with decades of custom. Rather than informing my office of concerns about the nomination, they made a politically motivated choice to disrupt an agency responsible for the well-being of the most vulnerable Iowans. It’s disappointing and their decision puts Iowa HHS and the people they serve at great risk.” – Governor Kim Reynolds
“In breaking the Senate supermajority, Iowans entrusted us with the responsibility of providing additional scrutiny to the governor’s appointees. This is a responsibility we take seriously, and we extended thoughtful and deliberate due diligence to every nominee. Just this session, we have already confirmed roughly 99% of the governor’s appointees. There were a few appointees with whom we had concerns. We would have welcomed outreach from the governor’s office at any point throughout the process. Under Mr. Johnson’s leadership, the Iowa Department of Health and Human Services has demonstrated serious disregard for the transparency and responsiveness that Iowans expect. Even House Republicans have publicly expressed disappointment with the department. The legislature has been forced to run bills without the requisite fiscal information because the department has refused to provide it… Senate Democrats believe Iowans deserve more responsible leadership for such an important executive department.” – Senate Minority Leader Janice Weiner
2026 Budget Update
Before adjournment, the legislature must approve the state budget for the upcoming fiscal year. The budget process in Iowa is split into several different budget bills that are sorted by topic area. Last week, the House passed its Education and Health and Human Services Budgets out of committee. The House placed all budget bills on the Appropriations Calendar to the Debate Calendar to position them for floor action as soon as a budget agreement is reached between chambers.
All bills are positioned for floor action, aside from the House Rebuild Iowa Infrastructure Fund and transportation budgets.
2026 Iowa Retirement Addresses
In the last scheduled days of session, the final slate of retiring legislators addressed their respective chambers. Legislators giving retirement addresses last week included:
- Senator Jack Whitver
- Senator Izaah Knox
- Senator Zach Wahls
- Senator Bill Dotzler
- Senator Ken Rozenboom
- Senator Cherielynn Westrich
- Representative Thomas Jeneary
- Representative Josh Turek
- Representative Eddie Andrews
- Representative Zach Dieken
- Representative Matt Windschitl
Iowa Soil Temperature Update
What’s next?
April 21 was the final day of the scheduled legislative session, so elected officials will no longer be paid for their time. Senate appointments, state budgets, the carbon capture pipeline, and property tax legislation are among the top issues to resolve as session moves to close. Both the House and Senate have debates scheduled Monday through Thursday, but with no property tax deal, the actual amount of floor debates is uncertain.
