Fiscal Note
Fiscal Services Division
SF 332 – Window Tint (LSB1967SV)
Staff Contact: Austin Brinks (515.725.2200) austin.brinks@legis.iowa.gov
Fiscal Note Version – New
Description
Senate File 332 requires a vehicle to meet a minimum standard of 70.0% light transmittance for
the front windshield and 35.0% light transmittance for the side windows and sidewings in order
to operate on the highway. This Bill removes the requirement for the Department of
Transportation (DOT) to adopt rules establishing the minimum standard of transparency.
This Bill also requires a person operating a vehicle that is stopped by a peace officer to lower
the side window on the side of the officer’s approach to its lowest possible position if that
window has a light transmittance of 70.0% or less. This must be done before the officer fully
approaches the window, and the window must remain in this position for the entirety of the stop
unless otherwise directed by the officer. A person in violation of this provision would be guilty of
a simple misdemeanor punishable by a scheduled violation under Iowa Code section
805.8A(14)(q); however, if the violation is that person’s first violation of this provision, the person
is to receive a warning instead of a citation. The scheduled violation created by this Bill would
result in a fine of $20.
Background
Iowa Code section 321.438(2) does not allow a front windshield, side window, or sidewing of a
vehicle to be excessively dark or reflective, and requires the DOT to establish rules to set a
minimum measurable standard of transparency for this provision. The DOT adopted rules in
761 IAC 450.7 that established 70.0% light transmittance to be the lowest level acceptable for
vehicles. In FY 2018 there were 6,756 violations of Iowa Code section 321.438(2), in FY 2019
there were 7,608 violations, and in FY 2020 there were 7,193 violations. The current fine for a
violation of Iowa Code section 321.438(2) is $70.
Under Iowa Code section 602.8106(4)(b), scheduled fine revenue for a State law violation is
distributed as follows: 91.0% to the State and 9.0% to the county in which the violation
occurred. For the State share of citations, 1.3% is distributed to the Emergency Medical
Services (EMS) Fund and 98.7% is distributed to the State General Fund.
In addition to the scheduled fine, a Crime Services Surcharge, equal to 15.0% of the fine, and a
$55 fee for court costs are also imposed. The Crime Services Surcharge is remitted to the
State Court Administrator and is distributed as follows: 46.0% to the Juvenile Detention Home
Fund; 32.0% to the Victim Compensation Fund; 20.0% to the Criminalistics Laboratory Fund;
and 2.0% to the Drug Abuse Resistance Education (DARE) Fund. The fee assessed for court
costs is remitted to the State Court Administrator and distributed to the State General Fund.
1
Assumptions
• There will be an estimated 7,200 convictions of Iowa Code section 321.438(2) in FY 2021,
which is the average of the numbers of convictions over the last three years.
• Convictions of Iowa Code section 321.438(2) will decrease under this Bill.
• For estimation purposes it is assumed that the number of convictions under SF 332 will
decrease between 500 and 2,000 per year.
• There will be an unknown increase in fine and surcharge revenue resulting from the creation
of a scheduled fine of $20 for failure to lower a tinted side window when the vehicle is
approached by a law enforcement officer.
• The collection rate will be 58.0%.
Correctional Impact
Senate File 332 establishes a new scheduled violation under Iowa Code section 805.8A. The
penalties for simple misdemeanors and scheduled violations under this Bill do not include the
possibility of imprisonment, and as a result, this Bill is not estimated to have a correctional
impact. Refer to the Legislative Services Agency (LSA) memo addressed to the General
Assembly, Cost Estimates Used for Correctional Impact Statements, dated January 22, 2021,
for information related to the correctional system.
Minority Impact
Senate File 332 establishes a new scheduled violation, and it is unknown how many citations
may result from the Bill. As a result, the minority impact of SF 332 cannot be estimated. Refer
to the LSA memo addressed to the General Assembly, Minority Impact Statement, dated
January 27, 2021, for information related to minorities in the criminal justice system.
Fiscal Impact
Senate File 332 is estimated to reduce General Fund revenue between $34,000 and $137,000
annually beginning in FY 2022. The decrease in convictions will also reduce annual fine and
surcharge revenue allocated by law to other funds. Table 1 shows the distribution of the
estimated annual revenue reduction based on conviction decreases of 500, 1,000, and 2,000.
2
 Table 1 — Estimated Range of Annual Fiscal Impact Under SF 332
Current Law Potential Decrease in Convictions
Est. FY 2021 500 Convictions 1,000 Convictions 2,000 Convictions
General Fund
Penalty Revenue $ 262,000 $ -18,000 $ -36,000 $ -73,000
Court Fee 229,000 -16,000 -32,000 -64,000
Subtotal $ 491,000 $ -34,000 $ -68,000 $ -137,000
Surcharge Revenue
Juvenile Detention $ 20,200 $ -1,400 $ -2,800 $ -5,600
Victim Comp. 14,000 -1,000 -1,900 -3,900
Crime Lab 8,800 -600 -1,200 -2,400
DARE 900 -60 -100 -200
Subtotal $ 43,900 $ -3,060 $ -6,000 $ -12,100
Other
County General Funds $ 26,300 $ -1,800 $ -3,700 $ -7,300
EMS Fund 3,500 -200 -500 -1,000
Grand Total $ 564,700 $ -39,060 $ -78,200 $ -157,400
*Figures may not add due to rounding.
Senate File 332 establishes a new citation under Iowa Code section 805.8A. The new citation
established by SF 332 may result in an increase in fine and surcharge revenue, but the impact
is unknown. Table 2 shows the distribution of fine revenue for one citation of the scheduled
violation established under this Bill.
Table 2
Fine Distribution 15.0% Crime Services Surcharge Distribution
15.0%
Crime 91.0% to State 32.0% to 20.0% to 2.0% to 46.0% to
Iowa Code Scheduled Services General 9.0% to Victim Comp. Criminalistics DARE** Juvenile Home Court
Section Fine Surcharge Fund/EMS* Fund County Fund Lab Fund Fund Detention Fund Costs
805.8A(3)(ah) $20 $3.00 $18.20 $1.80 $0.96 $0.60 $0.06 $1.38 $55.00
*Emergency Medical Services Fund (EMS) ** Drug Abuse Resistance Education (DARE)
Sources
LSA calculations and analysis
Criminal and Juvenile Justice Planning Division, Department of Human Rights
/s/ Holly M. Lyons
February 24, 2021
Doc ID 1212785
The fiscal note for this Bill was prepared pursuant to Joint Rule 17 and the Iowa Code. Data used in
developing this fiscal note is available from the Fiscal Services Division of the Legislative Services
Agency upon request.
www.legis.iowa.gov
3


Statutes affected:
Introduced: 321.438