HF 2762 (LSB 6719HZ (1) 91)

HOUSE FILE 2762

BY  COMMITTEE ON WAYS AND MEANS

(SUCCESSOR TO HF 2689)
(SUCCESSOR TO HSB 742)

A BILL FOR

An Act relating to the two hundred fiftieth anniversary of the signing of the Declaration of Independence, and including effective date provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  SHORT TITLE.  This Act shall be known and may be cited as the “Framework for Iowa’s America 250 Celebration Act”.
    Sec. 2.  SALES TAX HOLIDAY —— AMERICA’S TWO HUNDRED FIFTIETH ANNIVERSARY.
   1.  There is exempted from the provisions of chapter 423, subchapter II, and from the computations of the amount of tax imposed, the sales price from the sale of an article of clothing designed to be worn on or about the human body if all of the following apply:
   a.  The sales price of the article is less than one hundred dollars.
   b.  The sale takes place on July 3, 2026, July 4, 2026, or July 5, 2026.
   2.  This section does not apply to any of the following:
   a.  Sport or recreational equipment and protective equipment.
   b.  Clothing accessories or equipment.
   c.  The rental of clothing.
   3.  For purposes of this section:
   a.  “Clothing” means all human wearing apparel suitable for general use.
   (1)  “Clothing” includes but is not limited to the following: aprons, household and shop; athletic supporters; baby receiving blankets; bathing suits and caps; beach capes and coats; belts and suspenders; boots; coats and jackets; costumes; earmuffs; footlets; formal wear; garters and garter belts; girdles; gloves and mittens for general use; hats and caps; hosiery; insoles for shoes; lab coats; neckties; overshoes; pantyhose; rainwear; rubber pants; sandals; scarves; shoes and shoelaces; slippers; sneakers; socks and stockings; steel-toed shoes; underwear; uniforms, athletic and nonathletic; and wedding apparel.
   (2)  “Clothing” does not include the following: belt buckles sold separately; costume masks sold separately; patches and emblems sold separately; sewing equipment and supplies (including but not limited to knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles); and sewing materials that become part of clothing (including but not limited to buttons, fabric, lace, thread, yarn, and zippers).
   b.  “Clothing accessories or equipment” means incidental items worn on the person or in conjunction with clothing. “Clothing accessories or equipment” includes but is not limited to the following: briefcases; cosmetics; hair notions (including but not limited to barrettes, hair bows, and hair nets); handbags; handkerchiefs; jewelry; sunglasses, nonprescription; umbrellas; wallets; watches; and wigs and hairpieces.
   c.  “Protective equipment” means items for human wear and designed as protection for the wearer against injury or disease or as protection against damage or injury of other persons or property but not suitable for general use. “Protective equipment” includes but is not limited to the following: breathing masks; clean room apparel and equipment; ear and hearing protectors; face shields; hard hats; helmets; paint or dust respirators; protective gloves; safety glasses and goggles; safety belts; tool belts; and welders gloves and masks.
   d.  “Sport or recreational equipment” means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. “Sport or recreational equipment” includes but is not limited to the following: ballet and tap shoes; cleated or spiked athletic shoes; gloves (including but not limited to baseball, bowling, boxing, hockey, and golf); goggles; hand and elbow guards; life preservers and vests; mouth guards; roller and ice skates; shin guards; shoulder pads; ski boots; waders; and wetsuits and fins.
    Sec. 3.  AMERICA 250 TASK FORCE.  The members of the governor’s task force celebrating America’s 250th birthday established by Executive Order No. 16 shall do all of the following:
   1.  Decorate the capitol complex for the period beginning November 16, 2026, and ending January 9, 2027, by doing all of the following:
   a.  Creating a program for children in the state to submit ornaments for display on a Christmas tree at the capitol building.
   b.  Procuring either one Christmas tree that is at least thirty feet tall or at least ten Christmas trees for display throughout the interior of the capitol building.
   c.  Obtaining new Christmas tree decorations that celebrate unique features of the state and new Christmas lights.
   d.  Decorating the grand staircase and placing live poinsettias throughout the capitol building.
   2.  Organize events to celebrate the strengths of the United States in at least five locations in the state during July 2026.
   3.  Coordinate with qualified nonprofit organizations with demonstrated experience creating large-scale patriotic and veteran memorial artwork for the creation of such artwork.
   4.  Organize an interactive, educational display to tour throughout Iowa during the 2026 and 2027 calendar years that honors every United States president. The display must form the shape of the number two hundred fifty and be visible from the air.
   5.  Organize a celebration at the capitol building on July 4, 2026, that celebrates the two hundred fiftieth anniversary of the signing of the Declaration of Independence, as well as the anniversary of the Louisiana Purchase, which Thomas Jefferson announced on July 4, 1803, and the establishment of the Iowa Territory on July 4, 1838.
    Sec. 4.  CONSTITUTION DAY INSTRUCTION.  Every public elementary school, middle school, and high school shall provide instruction and activities related to the Constitution of the United States on September 17, 2026.
    Sec. 5.  PUBLIC BROADCASTING.  The Iowa public broadcasting board shall provide for the broadcast of educational programming during the 2026 and 2027 calendar years related to the United States and featuring the state-sponsored events commemorating the two hundred fiftieth anniversary of the signing of the Declaration of Independence.
    Sec. 6.  DECLARATION OF INDEPENDENCE —— CAPITOL COMPLEX MONUMENT.
   1.  The department of administrative services, in consultation with the capitol planning commission, shall authorize the placement of a monument honoring the two hundred fiftieth anniversary of the signing of the Declaration of Independence on the capitol complex grounds subject to the requirements of this section.
   2.  The department of administrative services shall solicit and approve an application for the construction of a monument honoring the two hundred fiftieth anniversary of the signing of the Declaration of Independence on the capitol complex grounds. An application for the construction of the monument must specify the design concept for the monument, provide an estimated total cost for the monument, identify planned sources of funding for construction and maintenance of the monument, provide a proposed timeline for the project, and include such other information as the department requires. If more than one application is submitted, the department, in consultation with the capitol planning commission, shall approve the application that can best meet the requirements for construction and maintenance of the monument.
    Sec. 7.  EFFECTIVE DATE.  This Act, being deemed of immediate importance, takes effect upon enactment.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   Currently, a sales tax holiday exists on the first weekend in August. This bill creates an identical sales tax holiday on the first weekend in July 2026. The bill provides a sales tax exemption on the sales price from the sale of an article of clothing if the sales price of the article of clothing is less than $100, and the sale takes place on July 3, July 4, or July 5, 2026, with certain exceptions.
   The bill requires the members of the governor’s task force celebrating 250 to provide for the decoration of the capitol building from November 16, 2026, through January 9, 2027, and to create a program for children in the state to submit ornaments for display on a Christmas tree. The task force must also organize various events, including a touring display that honors the United States presidents, and coordinate with qualified nonprofit organizations for the creation of large-scale patriotic and veteran memorial artwork.
   On September 17, 2026, every public elementary school, middle school, and high school must provide instruction and activities related to the Constitution of the United States.
   The bill requires the Iowa public broadcasting board to broadcast educational programming during the 2026 and 2027 calendar years about the United States and featuring the state-sponsored events commemorating the anniversary of the signing of the Declaration of Independence.
   The bill requires the department of administrative services, in consultation with the capitol planning commission, to authorize the placement of a monument honoring the 250th anniversary of the signing of the Declaration of Independence on the capitol complex grounds. The bill requires the department to solicit and approve an application for the monument. If more than one application is submitted, the department, in consultation with the capitol planning commission, shall approve the application that can best meet the requirements for construction and maintenance of the monument.
   The bill takes effect upon enactment.