This bill establishes two human trafficking prosecution units within the Iowa Department of Justice, aimed at identifying, investigating, and prosecuting human trafficking cases while providing support for victims. The attorney general, in collaboration with the Department of Public Safety, the Office to Combat Human Trafficking, and the Department of Health and Human Services, will develop and staff these units, which will be divided to serve the western and eastern halves of the state, respectively. Each unit will consist of various representatives, including law enforcement, victim services, healthcare, community organizations, and survivor advocacy groups. Additionally, the units may conduct training and provide technical assistance to enhance community awareness about human trafficking.

The bill also introduces a new fee structure for wire transmissions, requiring licensees to collect a $5 fee for transactions of $500 or less, and an additional 2% fee for amounts exceeding $500. These fees will be remitted quarterly to the Department of Revenue, which will then transfer the funds to the Office to Combat Human Trafficking. Licensees must inform customers that they can claim a tax credit for the wire transmission fees paid during the tax year when filing their income tax returns. The Department of Revenue, in consultation with the Department of Public Safety, will enforce compliance with these provisions, and failure to comply may result in the suspension or revocation of licenses.