The bill establishes a new section in Iowa law regarding the wearing of facial coverings by peace officers during the performance of their duties. It defines a "facial covering" as any opaque item that conceals or obscures an individual's facial identity, including various types of masks and headgear, while explicitly excluding certain items such as translucent face shields, medical masks, and helmets necessary for specific duties. Under this legislation, peace officers are prohibited from wearing facial coverings while on duty, and any officer who knowingly violates this provision will be guilty of a serious misdemeanor.

Additionally, the bill stipulates that if a peace officer commits specific offenses—such as assault or false imprisonment—while in violation of the facial covering prohibition, they will not be able to claim any legal privileges or immunities related to their conduct. Instead, they will be liable for damages to the affected individual, with a minimum statutory damage amount set at $10,000. This legislation aims to enhance accountability and transparency in law enforcement by ensuring that officers' identities remain visible while performing their duties.