Senate File 2289 - Enrolled Senate File 2289 AN ACT RELATING TO MATTERS UNDER THE PURVIEW OF THE DEPARTMENT OF INSPECTIONS, APPEALS, AND LICENSING, AND INCLUDING EFFECTIVE DATE PROVISIONS. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: DIVISION I GAMBLING Section 1. Section 99D.5, subsection 4, Code 2026, is amended to read as follows: 4. Commission members are each entitled to receive an annual salary of ten thousand dollars. Members shall also be reimbursed for actual expenses incurred in the performance of their duties to a maximum of thirty forty-five thousand dollars per year for the commission. Each member shall be covered by the blanket surety bond of the state purchased pursuant to section 8A.321, subsection 12 . Sec. 2. Section 99D.7, subsection 25, Code 2026, is amended to read as follows: 25. To take any other action as may be reasonable or appropriate to enforce this chapter and the commission rules , including but not limited to issuing cease and desist orders and obtaining injunctive relief against a person offering pari-mutuel wagering or advance deposit wagering, as defined in section 99D.11, in this state without holding an appropriate license issued by the commission .

Senate File 2289, p. 2 Sec. 3. Section 99E.3, subsection 2, paragraph f, Code 2026, is amended to read as follows: f. To take any other action as may be reasonable or appropriate to enforce this chapter and the commission rules , including but not limited to issuing cease and desist orders and obtaining injunctive relief against a person offering internet fantasy sports contests in this state without holding an appropriate license issued by the commission . Sec. 4. Section 99F.4, subsection 13, Code 2026, is amended to read as follows: 13. To take any other action as may be reasonable or appropriate to enforce this chapter and the commission rules , including but not limited to issuing cease and desist orders and obtaining injunctive relief against a person offering games of chance, gambling, sports wagering, or illegal sweepstakes in this state without holding an appropriate license issued by the commission or otherwise being specifically authorized by law . Sec. 5. Section 99F.15, subsection 4, unnumbered paragraph 1, Code 2026, is amended to read as follows: A person commits a class “D” felony and, in addition, shall be barred for life from sports wagering, advance deposit sports wagering, as defined in section 99F.9, excursion gambling boats , and gambling structures under the jurisdiction of the commission, if the person does any of the following: Sec. 6. Section 99F.15, subsection 6, paragraph c, Code 2026, is amended to read as follows: c. Two convictions of the offense of unlawful betting as provided in this subsection shall result in the person being barred for life from sports wagering, advance deposit sports wagering, as defined in section 99F.9, excursion gambling boats , and gambling structures under the jurisdiction of the commission. Sec. 7. Section 422.16, subsection 2, paragraph d, Code 2026, is amended to read as follows: d. For the purposes of this subsection , state income tax shall be withheld on winnings in excess of six hundred dollars derived from gambling activities authorized under chapter 99B or 99G . State income tax shall be withheld on winnings in excess of one thousand dollars from gambling activities

Senate File 2289, p. 3 authorized under chapter 99D if the winnings are in an amount sufficient to require that an information return be filed pursuant to 26 U.S.C. §6041, as amended to July 4, 2025 . State income tax shall be withheld on winnings in excess of one thousand two hundred dollars derived from slot machines authorized under chapter 99F if the winnings are in an amount sufficient to require that an information return be filed pursuant to 26 U.S.C. §6041, as amended to July 4, 2025 . State income tax shall be withheld on winnings from sports wagering authorized under chapter 99F whenever federal income tax is required to be withheld from the same winnings in accordance with the Internal Revenue Code. Sec. 8. EFFECTIVE DATE. The following, being deemed of immediate importance, takes effect upon enactment: The section of this division of this Act amending section 422.16, subsection 2, paragraph “d”. DIVISION II STATE BUILDING CODE Sec. 9. Section 103A.8C, subsection 1, Code 2026, is amended to read as follows: 1. The commissioner, after consulting with and receiving recommendations from the department of public defense homeland security and emergency management and the department of natural resources, shall adopt rules pursuant to chapter 17A specifying standards and requirements for design and construction of safe rooms and storm shelters. In developing these standards, the commissioner shall consider nationally recognized standards. The standards and requirements shall be incorporated into the state building code established in section 103A.7 , but shall not be interpreted to require the inclusion of a safe room or storm shelter in a building construction project unless such inclusion is expressly required by another statute or by a federal statute or regulation. However, if a safe room or storm shelter is included in any building construction project which reaches the design development phase on or after January 1, 2011, compliance with the standards developed pursuant to this section shall be required. Sec. 10. Section 103A.23, subsection 2, Code 2026, is amended to read as follows:

Senate File 2289, p. 4 2. All fees collected by the commissioner shall be deposited in the state treasury to the credit of the general fund of the state licensing and regulation fund created in section 10A.507 . DIVISION III RESIDENTIAL CARE FACILITIES Sec. 11. Section 135C.2, subsection 6, unnumbered paragraph 1, Code 2026, is amended to read as follows: The department shall establish a special classification within the residential care facility category for residential care facilities which have the primary purpose of serving pediatric palliative care patients and that only provides respite care services and the services of a hospice program as defined in section 135J.1 . A facility within the special classification established pursuant to this subsection shall be exempt from section 135.62 and may serve any number of individuals, including zero . The department shall adopt rules pursuant to chapter 17A which shall include but not be limited to all of the following: ______________________________ AMY SINCLAIR President of the Senate ______________________________ PAT GRASSLEY Speaker of the House I hereby certify that this bill originated in the Senate and is known as Senate File 2289, Ninety-first General Assembly. ______________________________ W. CHARLES SMITHSON Secretary of the Senate Approved _______________, 2026 ______________________________ KIM REYNOLDS Governor