The bill appropriates funds for various state departments in Iowa for the fiscal year 2025-2026, including the Department of Administrative Services, the Auditor of State, and the Iowa Ethics and Campaign Disclosure Board. It details funding allocations for salaries, support, maintenance, and miscellaneous purposes, as well as the number of full-time equivalent positions for each department. A significant provision in the bill states that unencumbered or unobligated funds for utility costs and certain other appropriations will not revert at the end of the fiscal year, allowing them to remain available for expenditure in the following fiscal year. Additionally, it limits a standing appropriation for the enforcement of tobacco product manufacturer regulations under Code chapter 453D.

The bill also introduces new provisions related to the Captive Insurance Regulatory and Supervision Fund, mandating that tax receipts collected from captive companies under Code section 432.1A be deposited into this fund. It amends existing language to ensure that premium tax receipts, along with all fees, assessments, fines, and administrative penalties collected under the relevant chapter, are deposited into the fund. Furthermore, the bill requires the Department of Inspections, Appeals, and Licensing to report on its activities concerning fraud in public assistance programs and to make operational information publicly available, while allowing for the reallocation of appropriated funds within the department, with specific protections for labor services and workers' compensation funds.

Statutes affected:
Introduced: 8.33, 521J.12