Fiscal Note
Fiscal Services Division
SF 2267 – Motor Vehicle Window Tint (LSB2067SZ)
Staff Contact: Garry Martin (515.281.4611) garry.martin@legis.iowa.gov
Fiscal Note Version – New
Description
Senate File 2267 prohibits the operation of a motor vehicle equipped with window tinting on a
front windshield, front side windows, or forward sidewing that allows a minimum standard of
transparency of less than 35.0% light transmittance. The Bill also removes the Department of
Transportation’s (DOT’s) rulemaking authority to establish a minimum standard transparency for
window tint.
Background
Iowa Code section 321.438(2) currently does not allow a front windshield, side window, or
sidewing of a vehicle to be excessively dark or reflective and requires the DOT to establish rules
to set a minimum measurable standard of transparency for this provision. The DOT adopted
administrative rule 761 IAC 450.7, which established 70.0% light transmittance as the lowest
level acceptable for vehicles.
In FY 2023, there were 10,065 violations of Iowa Code section 321.438(2). The current
scheduled fine for a violation of Iowa Code section 321.438(2) is $70.
Under Iowa Code section 602.8106(4)(b), scheduled fine revenue for a State law violation is
distributed as follows: 91.0% to the State and 9.0% to the general fund of the county in which
the violation occurred. For the State share of citations, 1.3% is distributed to the Emergency
Medical Services (EMS) Fund and 98.7% is distributed to the State General Fund.
In addition to the scheduled fine, a Crime Services Surcharge, equal to 15.0% of the fine, and a
$55 fee for court costs are also imposed. The Crime Services Surcharge is remitted to the
State Court Administrator and is distributed as follows: 46.0% to the Juvenile Detention Home
Fund; 32.0% to the Victim Compensation Fund; 20.0% to the Criminalistics Laboratory Fund;
and 2.0% to the Drug Abuse Resistance Education (DARE) Fund. The fee assessed for court
costs is deposited into the State General Fund.
Assumptions
• The number of convictions for an excessively dark window or windshield may decrease
under SF 2267.
• For estimation purposes, it is assumed that the number of current convictions may decrease
by 1,000, 2,000, and 3,000 per year.
• The collection rate for scheduled violations is estimated at 59.2%.
• Commercial motor vehicles are not included in the estimated impact.
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Fiscal Impact
The fiscal impact of SF 2267 cannot be determined. However, any reduction in convictions
under Iowa Code section 321.438(2) may reduce revenue to the General Fund and may also
reduce annual fine and surcharge revenue allocated by the law to other funds and local
jurisdictions. Figure 1 shows the distribution of the estimated annual revenue reduction based
on conviction decreases of 1,000, 2,000, and 3,000.
Figure 1 — Estimated Range of Annual Fiscal Impact Under SF 2267
Potential Decrease in Convictions
Current Law 1,000 Convictions 2,000 Convictions 3,000 Convictions
General Fund
Penalty Revenue $ 374,621 $ -37,220 $ -74,440 $ -111,660
Court Fee 327,716 -32,560 -65,120 -97,680
Subtotal $ 702,337 $ -69,780 $ -139,560 $ -209,340
Surcharge Revenue
Juvenile Detention $ 28,779 $ -2,859 $ -5,719 $ -8,578
Victim Comp. 20,020 -1,989 -3,978 -5,967
Crime Lab 12,513 -1,243 -2,486 -3,730
DARE 1,251 -124 -249 -373
Subtotal $ 62,564 $ -6,216 $ -12,432 $ -18,648
Other
County General Funds $ 37,538 $ -3,730 $ -7,459 $ -11,189
EMS Fund 4,934 -490 -980 -1,471
Grand Total $ 807,374 $ -80,216 $ -160,432 $ -240,648
*Figures may not add up due to rounding
Sources
Criminal and Juvenile Justice Planning, Department of Management
Legislative Services Agency calculations
/s/ Jennifer Acton
February 26, 2024
Doc ID 1446144
The fiscal note for this Bill was prepared pursuant to Joint Rule 17 and the Iowa Code. Data used in developing this
fiscal note is available from the Fiscal Services Division of the Legislative Services Agency upon request.
www.legis.iowa.gov
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Statutes affected:
Introduced: 321.438