The Legislative Process: 76-1
FISCAL NOTES
Legislation which contains an appropriation of moneys or which may have an
impact on the state budget requires that a fiscal note be attached. Drafted by
the Legislative Fiscal Bureau (LFB), fiscal notes explain and summarize the
financial effects of legislation. Fiscal notes may facilitate debate by
providing fiscal information, such as the cost of a program or its impact on
the groups which rely on programs. Fiscal notes may be written for an entire
bill, a part of a bill or for an amendment. (For a more detailed description of
fiscal notes, please refer to Part V of this Handbook, "Central Nonpartisan Legislative Agencies .")
Iowa General Assembly
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Last update: 1995
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