H.F. _____ Section 1. SHORT TITLE. This Act shall be known and may 1 be cited as the “Framework for Iowa’s America 250 Celebration 2 Act”. 3 Sec. 2. SALES TAX HOLIDAY —— AMERICA’S TWO HUNDRED FIFTIETH 4 ANNIVERSARY. 5 1. There is exempted from the provisions of chapter 423, 6 subchapter II, and from the computations of the amount of 7 tax imposed, the sales price from the sale of an article of 8 clothing designed to be worn on or about the human body if all 9 of the following apply: 10 a. The sales price of the article is less than one hundred 11 dollars. 12 b. The sale takes place on July 3, 2026, July 4, 2026, or 13 July 5, 2026. 14 2. This section does not apply to any of the following: 15 a. Sport or recreational equipment and protective 16 equipment. 17 b. Clothing accessories or equipment. 18 c. The rental of clothing. 19 3. For purposes of this section: 20 a. “Clothing” means all human wearing apparel suitable for 21 general use. 22 (1) “Clothing” includes but is not limited to the following: 23 aprons, household and shop; athletic supporters; baby receiving 24 blankets; bathing suits and caps; beach capes and coats; belts 25 and suspenders; boots; coats and jackets; costumes; earmuffs; 26 footlets; formal wear; garters and garter belts; girdles; 27 gloves and mittens for general use; hats and caps; hosiery; 28 insoles for shoes; lab coats; neckties; overshoes; pantyhose; 29 rainwear; rubber pants; sandals; scarves; shoes and shoelaces; 30 slippers; sneakers; socks and stockings; steel-toed shoes; 31 underwear; uniforms, athletic and nonathletic; and wedding 32 apparel. 33 (2) “Clothing” does not include the following: belt 34 buckles sold separately; costume masks sold separately; patches 35 -1- LSB 6719YC (4) 91 sc/ns 1/ 6

H.F. _____ and emblems sold separately; sewing equipment and supplies 1 (including but not limited to knitting needles, patterns, pins, 2 scissors, sewing machines, sewing needles, tape measures, and 3 thimbles); and sewing materials that become part of clothing 4 (including but not limited to buttons, fabric, lace, thread, 5 yarn, and zippers). 6 b. “Clothing accessories or equipment” means incidental 7 items worn on the person or in conjunction with clothing. 8 “Clothing accessories or equipment” includes but is not 9 limited to the following: briefcases; cosmetics; hair notions 10 (including but not limited to barrettes, hair bows, and 11 hair nets); handbags; handkerchiefs; jewelry; sunglasses, 12 nonprescription; umbrellas; wallets; watches; and wigs and 13 hairpieces. 14 c. “Protective equipment” means items for human wear and 15 designed as protection for the wearer against injury or disease 16 or as protection against damage or injury of other persons 17 or property but not suitable for general use. “Protective 18 equipment” includes but is not limited to the following: 19 breathing masks; clean room apparel and equipment; ear and 20 hearing protectors; face shields; hard hats; helmets; paint 21 or dust respirators; protective gloves; safety glasses and 22 goggles; safety belts; tool belts; and welders gloves and 23 masks. 24 d. “Sport or recreational equipment” means items designed 25 for human use and worn in conjunction with an athletic or 26 recreational activity that are not suitable for general use. 27 “Sport or recreational equipment” includes but is not limited 28 to the following: ballet and tap shoes; cleated or spiked 29 athletic shoes; gloves (including but not limited to baseball, 30 bowling, boxing, hockey, and golf); goggles; hand and elbow 31 guards; life preservers and vests; mouth guards; roller and 32 ice skates; shin guards; shoulder pads; ski boots; waders; and 33 wetsuits and fins. 34 Sec. 3. AMERICA 250 TASK FORCE. The members of the 35 -2- LSB 6719YC (4) 91 sc/ns 2/ 6

H.F. _____ governor’s task force celebrating America’s 250th birthday 1 established by Executive Order No. 16 shall do all of the 2 following: 3 1. Decorate the capitol complex for the period beginning 4 November 16, 2026, and ending January 9, 2027, by doing all of 5 the following: 6 a. Creating a program for children in the state to submit 7 ornaments for display on a Christmas tree at the capitol 8 building. 9 b. Procuring either one Christmas tree that is at least 10 thirty feet tall or at least ten Christmas trees for display 11 throughout the interior of the capitol building. 12 c. Obtaining new Christmas tree decorations that celebrate 13 unique features of the state and new Christmas lights. 14 d. Decorating the grand staircase and placing live 15 poinsettias throughout the capitol building. 16 2. Organize events to celebrate the strengths of the United 17 States in at least five locations in the state during July 18 2026. 19 3. Coordinate with qualified nonprofit organizations with 20 demonstrated experience creating large-scale patriotic and 21 veteran memorial artwork for the creation of such artwork. 22 4. Organize an interactive, educational display to tour 23 throughout Iowa during the 2026 and 2027 calendar years that 24 honors every United States president. The display must form 25 the shape of the number two hundred fifty and be visible from 26 the air. 27 5. Organize a celebration at the capitol building on July 4, 28 2026, that celebrates the two hundred fiftieth anniversary of 29 the signing of the Declaration of Independence, as well as the 30 anniversary of the Louisiana Purchase, which Thomas Jefferson 31 announced on July 4, 1803, and the establishment of the Iowa 32 Territory on July 4, 1838. 33 Sec. 4. CONSTITUTION DAY INSTRUCTION. Every public 34 elementary school, middle school, and high school shall provide 35 -3- LSB 6719YC (4) 91 sc/ns 3/ 6

H.F. _____ instruction and activities related to the Constitution of the 1 United States on September 17, 2026. 2 Sec. 5. PUBLIC BROADCASTING. The Iowa public broadcasting 3 board shall provide for the broadcast of educational 4 programming during the 2026 and 2027 calendar years related 5 to the United States and featuring the state-sponsored events 6 commemorating the two hundred fiftieth anniversary of the 7 signing of the Declaration of Independence. 8 Sec. 6. DECLARATION OF INDEPENDENCE —— CAPITOL COMPLEX 9 MONUMENT. 10 1. The department of administrative services, in 11 consultation with the capitol planning commission, shall 12 authorize the placement of a monument honoring the two hundred 13 fiftieth anniversary of the signing of the Declaration of 14 Independence on the capitol complex grounds subject to the 15 requirements of this section. 16 2. The department of administrative services shall solicit 17 and approve an application for the construction of a monument 18 honoring the two hundred fiftieth anniversary of the signing 19 of the Declaration of Independence on the capitol complex 20 grounds. An application for the construction of the monument 21 must specify the design concept for the monument, provide an 22 estimated total cost for the monument, identify planned sources 23 of funding for construction and maintenance of the monument, 24 provide a proposed timeline for the project, and include such 25 other information as the department requires. If more than one 26 application is submitted, the department, in consultation with 27 the capitol planning commission, shall approve the application 28 that can best meet the requirements for construction and 29 maintenance of the monument. 30 Sec. 7. EFFECTIVE DATE. This Act, being deemed of immediate 31 importance, takes effect upon enactment. 32 EXPLANATION 33 The inclusion of this explanation does not constitute agreement with 34 the explanation’s substance by the members of the general assembly. 35 -4- LSB 6719YC (4) 91 sc/ns 4/ 6

H.F. _____ Currently, a sales tax holiday exists on the first weekend 1 in August. This bill creates an identical sales tax holiday 2 on the first weekend in July 2026. The bill provides a sales 3 tax exemption on the sales price from the sale of an article of 4 clothing if the sales price of the article of clothing is less 5 than $100, and the sale takes place on July 3, July 4, or July 6 5, 2026, with certain exceptions. 7 The bill requires the members of the governor’s task force 8 celebrating 250 to provide for the decoration of the capitol 9 building from November 16, 2026, through January 9, 2027, 10 and to create a program for children in the state to submit 11 ornaments for display on a Christmas tree. The task force 12 must also organize various events, including a touring display 13 that honors the United States presidents, and coordinate 14 with qualified nonprofit organizations for the creation of 15 large-scale patriotic and veteran memorial artwork. 16 On September 17, 2026, every public elementary school, 17 middle school, and high school must provide instruction and 18 activities related to the Constitution of the United States. 19 The bill requires the Iowa public broadcasting board to 20 broadcast educational programming during the 2026 and 2027 21 calendar years about the United States and featuring the 22 state-sponsored events commemorating the anniversary of the 23 signing of the Declaration of Independence. 24 The bill requires the department of administrative services, 25 in consultation with the capitol planning commission, to 26 authorize the placement of a monument honoring the 250th 27 anniversary of the signing of the Declaration of Independence 28 on the capitol complex grounds. The bill requires the 29 department to solicit and approve an application for the 30 monument. If more than one application is submitted, the 31 department, in consultation with the capitol planning 32 commission, shall approve the application that can best meet 33 the requirements for construction and maintenance of the 34 monument. 35 -5- LSB 6719YC (4) 91 sc/ns 5/ 6