This bill establishes new captioning requirements for motion picture theaters in Iowa, mandating that they provide access to fully operational and well-maintained closed captioning technology for all screenings of films that are produced with closed captioning. It defines "closed captioning" and "open captioning," and distinguishes between large motion picture theater companies (those operating five or more theaters) and small motion picture theater companies (those operating one to four theaters). Large companies are required to offer a minimum number of open captioning screenings for films that are distributed with open captioning, while small companies must either provide an open captioning screening within eight days of a request or comply with the larger companies' requirements.

Additionally, the bill stipulates that theaters must advertise open captioning screenings in the same manner as other screenings, using the symbol "OC" to indicate which screenings include open captioning. Theaters are also required to maintain documentation to demonstrate compliance with these requirements for at least one year and provide contact information on their websites for patrons to request open captioning screenings. Overall, the bill aims to enhance accessibility for individuals with hearing impairments in Iowa's motion picture theaters.