Fiscal Topics

One-page to two-page summaries reviewing a selected state government issue or topic.
Title Archive Date
Opioid Settlement Fund 02/04/2025
College Student Aid Commission – Administrative Costs of State-Funded Programs 01/21/2025
Driver's Licenses and Endorsements 01/21/2025
Empower Rural Iowa Broadband Grant Program Show 01/16/2025
Rebuild Iowa Infrastructure Fund (RIIF) Show 01/15/2025
Automatic Traffic Enforcement System 01/14/2025
Department of Corrections Training 01/14/2025
Housing Trust Fund Real Estate Transfer Tax Show 01/10/2025
National and State Corrections System Populations Show 01/10/2025
Public Defenders and Contract Attorneys Show 01/10/2025
Boiler and Pressure Vessel Safety Fund 01/09/2025
Department of Public Safety Academy Show 01/09/2025
Iowa Board of Educational Examiners Show 01/09/2025
Iowa Office of the State Medical Examiner 01/09/2025
Law Enforcement Officer Training Show 01/09/2025
Shelter Assistance Fund Show 01/09/2025
Special License Plates Show 01/09/2025
Board of Regents — State Funding Show 01/08/2025
Iowa Title Guaranty 01/08/2025
IOWAccess Revolving Fund Show 01/08/2025
OCIO Internal Service Fund Show 01/08/2025
Performance of Duty Expenditures — FY 2023 Show 01/08/2025
State Procurement Policy Overview Show 01/08/2025
Community College Revenue by Source Show 01/07/2025
Corrections Capital Reinvestment Fund Show 01/07/2025
Department of Corrections Prison Canteen Funds Show 01/07/2025
Natural Resources and Outdoor Recreation Trust Fund 01/07/2025
Tuition Refund Fund Show 01/07/2025
Iowa's Mental Health and Disability Services (MHDS) Commission Show 01/06/2025
Major Maintenance List — August 2024 Show 01/06/2025
Special Employment Security Contingency Fund Show 01/06/2025
Unemployment Compensation Reserve Fund Show 01/06/2025
Assessment Limitations — Property Value Rollbacks 12/27/2024
Behavioral Health Service System 12/27/2024
Emergency Solutions Grant Program Show 12/27/2024
Industry-Recognized Credentials 12/27/2024
School Aid — Additional Levy Components — FY 2025 Show 12/27/2024
State Accounting Enterprise (DAS) Show 12/27/2024
State Workers’ Compensation Program Show 12/27/2024
Supplemental Nutrition Assistance Program (SNAP) Show 12/27/2024
Title IV-E Juvenile Justice Improvement Fund Show 12/27/2024
Community Action Agencies Show 12/23/2024
Flood Mitigation Program and Sales Tax Funding Show 12/23/2024
Road Use Tax Fund and TIME-21 Fund Show 12/23/2024
Tax Credit: Assistive Device Tax Credit Show 12/23/2024
Tax Credit: Biodiesel Blended Fuel Tax Credit Show 12/23/2024
Tax Credit: Earned Income Tax Credit Show 12/23/2024
Tax Credit: Endow Iowa Tax Credit Show 12/23/2024
Tax Credit: Public Safety Officer Moving Expense Tax Credit 12/23/2024
Tax Credit: Volunteer Fire Fighter and Emergency Medical Services Personnel and Reserve Peace Officer Tax Credit Show 12/23/2024
Tax Credit: Wind Energy Production Tax Credit Show 12/23/2024
Iowa Veterans Home Show 12/17/2024
Tax Credit: Employer Child Care 12/17/2024
Veterans Trust Fund Show 12/17/2024
Victim Assistance Section Show 12/17/2024
Student Support Services 12/05/2024
Jury Trials Show 12/03/2024
Student Achievement and Teacher Quality Program Show 12/03/2024
Transportation Investment Moves the Economy in the Twenty-First Century (TIME-21) Fund Show 12/03/2024
Department of Corrections Pharmaceuticals Show 11/26/2024
School Aid — School District Reorganization Incentives — FY 2025 Show 11/26/2024
Statutory Off-the-Top Allocations from the Road Use Tax Fund — FY 2024 Show 11/26/2024
Tax Credit: Renewable Energy Tax Credit Show 11/26/2024
Tax Credit: Solar Energy System Tax Credit Show 11/26/2024
Crime Victim Compensation Program Show 11/25/2024
Human Trafficking Victim Fund Show 11/25/2024
Levee Improvement Program and Levee Improvement Fund Show 11/25/2024
Public Safety Survivor Benefits Fund Show 11/25/2024
School Aid — District Cost Per Pupil Differences Between School Districts — FY 2025 Show 11/25/2024
Tax Credit: High Quality Jobs Program Show 11/25/2024
Tax Credit: Innovation Fund Tax Credit Show 11/25/2024
Tax Credit: Iowa New Jobs Training Program Show 11/25/2024
Tax Credit: Redevelopment Tax Credit Show 11/25/2024
Tax Credit: Renewable Chemical Production Tax Credit Show 11/25/2024
Tax Credit: Research Activities Tax Credit Show 11/25/2024
Career and Technical Education Show 11/21/2024
Central Procurement and Fleet Services Enterprise (DAS) Show 11/21/2024
Reinvestment Districts Sales Tax Funding Show 11/21/2024
Revitalize Iowa's Sound Economy (RISE) Program Show 11/21/2024
School Aid — Instructional Support Program — FY 2025 Show 11/21/2024
State and Local Disaster Funding Show 11/21/2024
Tax Credit: Adoption Tax Credit Show 11/21/2024
Tax Credit: Angel Investor Tax Credit Show 11/21/2024
Tax Credit: Beginning Farmer Tax Credit Program Show 11/21/2024
Tax Credit: Biodiesel Production Credit Show 11/21/2024
Tax Credit: E-15 Plus Gasoline Promotion Tax Credit Show 11/21/2024
Tax Credit: E-85 Gasoline Promotion Tax Credit Show 11/21/2024
Tax Credit: Early Childhood Development Tax Credit Show 11/21/2024
Tax Credit: Historic Preservation Tax Credit Show 11/21/2024
Tax Credit: Targeted Jobs Tax Credit from Withholding Show 11/21/2024
Tax Credit: Tuition and Textbook Tax Credit Show 11/21/2024
Tax Credit: Workforce Housing Tax Incentive Program Show 11/21/2024
General Fund Revenue Sources — 1994 to 2023 11/18/2024
Iowa Skilled Worker and Job Creation Fund Show 11/18/2024
Iowa's Unemployment Compensation Trust Fund Show 11/18/2024
School Aid — Area Education Agency Funding — FY 2025 Show 11/18/2024
Sports Wagering Receipts Fund Show 11/18/2024
State Gaming Revenues — FY 2024 Show 11/18/2024
Tax Credit: Charitable Conservation Contribution Tax Credit Show 11/18/2024
Tax Credit: Ethanol Promotion Tax Credit Show 11/18/2024
Tax Credit: Farm to Food Donation Tax Credit Show 11/18/2024
Tax Credit: School Tuition Organization Tax Credit Show 11/18/2024
County Endowment Fund Show 11/13/2024
School Aid — Transportation Equity Program — FY 2025 11/13/2024
Tax Credit: Child and Dependent Care Tax Credit Show 11/13/2024
Tax Credit: Geothermal Heat Pump Tax Credit Show 11/13/2024
Innovation and Commercialization Development Fund Show 11/06/2024
Customer Council — Department of Administrative Services Show 11/04/2024
General Services Enterprise (DAS) Show 11/04/2024
Human Resources Enterprise (DAS) Show 11/04/2024
Judgeships Show 11/04/2024
Medicaid HCBS Waivers Show 11/04/2024
Tax Credit: Geothermal Tax Credit Show 11/04/2024
Demonstration Fund Show 10/31/2024
Medicaid Nursing Care 10/31/2024
Tax Credit: Hoover Presidential Library Tax Credit Show 10/31/2024
Tax Credit: Accelerated Career Education Program Show 10/30/2024
Jobs Training Program 10/28/2024
Temporary Assistance for Needy Families (TANF) Show 10/28/2024
Judicial Retirement System Show 10/18/2024
Iowa Public Employees’ Retirement System (IPERS) Show 09/30/2024
Iowa's Gross State Product Show 09/30/2024
Municipal Fire and Police Retirement System (411) Show 09/30/2024
Peace Officers' Retirement, Accident, and Disability System Show 09/30/2024
Senior Living Trust Fund Show 09/30/2024
Technology Reinvestment Fund Show 09/30/2024
Disaster Recovery Housing Assistance Program Show 09/18/2024
Workforce Development Fund Show 09/18/2024
Department of Corrections Survivor Benefits Fund Show 09/06/2024
Enhanced FMAP Rates Show 09/05/2024
Managed Care Organizations 09/05/2024
Medicaid Enrollment 09/05/2024
History of Community-Based Corrections Show 07/18/2024
Iowa Tax Rate Changes 07/18/2024
Pass-Through Entity Tax (PTET) 07/18/2024
Vertical Infrastructure Requirement Exemptions Show 07/18/2024
Educational Services for Deaf or Hard-of-Hearing and Blind or Visually Impaired Students Show 11/30/2023
Community College Property Tax Revenue Show 11/29/2023
Department of Inspections, Appeals, and Licensing (DIAL) 11/20/2023
Public Safety Equipment Fund Show 11/20/2023
Alcoholic Beverages Operations— Retail Licenses Show 10/31/2023
Iowa Lottery Fund Show 10/25/2023
Individualized Education Programs Show 10/20/2023
Community Colleges — State Funding Show 10/19/2023
Environment First Fund Show 10/18/2023
Public Safety Answering Point Funding Show 10/09/2023
Teacher Licensure and Alternative Pathways Show 10/09/2023
Cigarette and Tobacco Tax Revenue Show 10/03/2023
Low Income Home Energy Assistance Program (LIHEAP) Show 10/03/2023
Transportation Equity Program — FY 2024 Show 10/03/2023
Dramshop Insurance Show 09/20/2023
Federal Medical Assistance Percentage (FMAP) Rates Show 09/20/2023
Liquor Control Trust Fund Show 09/20/2023
Medicare Part D Clawback 09/11/2023
Tax Increment Financing Show 02/02/2023
Summary of Sales Tax Diversions Show 01/18/2023
Grain Indemnity Fund Show 01/12/2023
Secondary Road Fund 12/29/2022
Tax Credit: Administrative Tax Credits Show 12/28/2022
Court Debt Collection System 12/22/2022
Iowa’s Open Records Law Show 12/22/2022
Glenwood Resource Center Overview 12/14/2022
Sex Offender Registry Show 12/07/2022
Corrections Pathway Navigators 11/16/2022
Federal Disaster Funding 11/16/2022
Resource Enhancement and Protection Fund Show 11/19/2021
State Appeal Board Show 10/22/2021
Groundwater Protection Fund Show 10/15/2021
Brucellosis and Tuberculosis Eradication Fund Show 10/14/2021
Marine Fuels Tax Fund Show 10/14/2021
Soil Conservation Revolving Loan Fund Show 10/14/2021
Blufflands Protection Fund Show 10/13/2021
Renewable Fuel Infrastructure Fund Show 10/04/2021
Livestock Remediation Fund Show 10/01/2021
Forestry Management and Enhancement Fund Show 09/23/2021
National Pollutant Discharge Elimination System Permit Program Show 09/23/2021
Iowa Juvenile Home at Toledo 09/15/2021
School Aid — Income Surtaxes Show 07/27/2021
Contingent Individual Income Tax System Show 01/19/2021
Secure an Advanced Vision for Education (SAVE) Show 12/30/2020
Iowa State Parks 2020 10/08/2020
Criminal Fine Revenue and Surcharge Distribution Show 08/18/2020
Judicial and Magistrate Commissions 08/18/2020
Bureau of Professional Licensure Budget 01/02/2020
Office of State Medical Examiner Budget 01/02/2020
Tax Credit: Taxpayers Trust Fund Tax Credit Show 11/26/2019
Board of Medicine Budget 10/25/2019
Board of Nursing Budget 10/25/2019
Board of Pharmacy Budget 10/25/2019
Dental Board Budget 10/25/2019
Income Tax Credits — Fiscal Impact Background Show 10/22/2019
HIPIOWA — State High-Risk Health Insurance Pool Show 09/27/2019
State Aviation Fund 07/09/2019
Instructional Support Program Show 07/05/2019
Senate File 257 — Motor Vehicle Fuel Tax Update 09/25/2017
Tax Credit: Farm to Food Donation 02/03/2017
Tax Credit: Historic Preservation and Cultural and Entertainment District 02/02/2017
Watershed Improvement Review Program 11/21/2016
Abandoned Mine Reclamation Fund 11/20/2016
Commercial Establishment Fund 11/20/2016
Toledo Juvenile Home 11/20/2016
Waste Volume Reduction and Recycling Fund 11/20/2016
Road Use Tax Fund Distribution Show 09/22/2016
Improving State Government Website 10/22/2015
Department of Corrections Training 08/27/2015
Iowa's Victim Information and Notification Everyday System 08/25/2015
Air Contaminant Source Fund 01/11/2014
Iowa Income Tax 01/10/2014
Glossary of Actuarial Terms 10/23/2013
Peace Officers Retirement System - Escalation of Benefits 10/21/2013
IPERS Retirement Dividend Payments 09/05/2013
School District Cash Reserve Levy 08/14/2013
411 System Deferred Retirement Option Plan 07/26/2013
Department of Public Safety - Peace Officer Sick Leave Benefits 07/25/2013
Weight Enforcement Scale Replacement 12/14/2012
Iowa Code Section 8.39 Appropriation Transfer Process 08/14/2012
School Finance - Allowable Growth Rates 08/14/2012
School Aid Formula Funding - Returning Dropout/Dropout Prevention Programs 12/09/2011
Budget Guarantee Phase-Out Show 10/07/2011
Income Surtax 10/07/2011
Funding of the I-JOBS Initiative 09/30/2010
Across-the-Board Reductions 10/20/2009
Balancing the FY 2009 General Fund Budget 01/20/2009
School Finance - Property Tax Relief 01/20/2009
School Finance Formula - State Categorical Roll-In 01/05/2009
Postsecondary Registration: Limiting Diploma Mills 11/20/2008