This bill outlines the appropriations for various state government departments in Iowa for the fiscal year 2025-2026, detailing funding allocations for departments such as the Department of Administrative Services, the Auditor of State, and the Iowa Ethics and Campaign Disclosure Board. It specifies amounts for salaries, support, maintenance, and miscellaneous purposes, as well as the number of full-time equivalent positions (FTEs) 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 these funds to remain available for future use.

Additionally, the bill introduces new provisions regarding 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 also amends existing language to include premium tax receipts as part of the fund's revenue sources, ensuring that all fees, assessments, fines, and administrative penalties collected under the relevant chapter are deposited. The bill aims to enhance operational efficiency and transparency in state government funding while maintaining accountability in financial reporting.

Statutes affected:
Introduced: 8.33, 521J.12