Read the full stored bill text
House
File
2748
-
Reprinted
HOUSE
FILE
2748
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HF
2340)
(SUCCESSOR
TO
HSB
588)
(As
Amended
and
Passed
by
the
House
April
8,
2026
)
A
BILL
FOR
An
Act
relating
to
agriculture,
including
by
providing
for
1
the
powers
and
duties
of
the
department
of
agriculture
and
2
land
stewardship,
including
the
promotion
and
regulation
3
of
commodities
and
products;
the
regulation
of
the
4
transportation
of
agricultural
commodities;
the
use
of
5
agricultural
land;
and
taxation,
including
property
taxes,
6
excise
and
sales
taxes,
and
income
taxes;
making
penalties
7
applicable;
and
including
effective
date
and
applicability
8
provisions.
9
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
10
HF
2748
(2)
91
da/js/md
H.F.
2748
DIVISION
I
1
DEPARTMENT
OF
AGRICULTURE
AND
LAND
STEWARDSHIP
——
PROMOTION
——
2
RENEWABLE
FUEL
INFRASTRUCTURE
3
Section
1.
Section
159A.16,
subsection
3,
paragraphs
a,
b,
4
and
c,
Code
2026,
are
amended
to
read
as
follows:
5
a.
For
each
fiscal
year,
not
more
than
one
million
6
seven
hundred
fifty
thousand
dollars
shall
be
allocated
to
7
support
the
renewable
fuel
infrastructure
program
for
retail
8
motor
fuel
sites
as
provided
in
section
159A.14
to
finance
9
the
installation,
replacement,
or
conversion
of
biodiesel
10
infrastructure
as
provided
in
that
section.
11
b.
a.
For
each
fiscal
year,
not
more
than
one
hundred
12
fifty
thousand
dollars
shall
be
allocated
to
the
department
to
13
support
the
administration
of
the
programs.
14
c.
b.
For
each
fiscal
year,
the
department
may
use
up
to
15
three-quarters
of
one
percent
of
the
program
funds
to
market
16
the
programs.
Otherwise
the
moneys
shall
not
be
transferred,
17
used,
obligated,
appropriated,
or
otherwise
encumbered
except
18
to
allocate
as
financial
incentives
under
the
programs.
19
DIVISION
II
20
DEPARTMENT
OF
AGRICULTURE
AND
LAND
STEWARDSHIP
——
PROMOTION
21
PART
A
22
GENERAL
23
Sec.
2.
Section
23A.2,
subsection
8,
Code
2026,
is
amended
24
by
adding
the
following
new
paragraph:
25
NEW
PARAGRAPH
.
p.
An
activity
carried
out
by
the
department
26
of
agriculture
and
land
stewardship
to
promote
the
marketing
27
of
Iowa
commodities
and
products,
including
as
provided
in
28
chapters
159
and
187.
29
Sec.
3.
Section
187.201,
subsection
3,
Code
2026,
is
amended
30
to
read
as
follows:
31
3.
Moneys
in
the
fund
are
appropriated
to
the
department
and
32
shall
be
used
exclusively
to
administer
the
programs
created
33
in
this
subchapter
chapter
as
determined
and
directed
by
the
34
department,
and
shall
not
require
further
special
authorization
35
-1-
HF
2748
(2)
91
da/js/md
1/
27
H.F.
2748
by
the
general
assembly.
1
PART
B
2
CHOOSE
IOWA
PROMOTION
PROGRAMS
3
Sec.
4.
Section
187.301,
Code
2026,
is
amended
by
adding
the
4
following
new
subsection:
5
NEW
SUBSECTION
.
1A.
The
department
shall
enroll
a
person
as
6
a
choose
Iowa
member
who
is
any
of
the
following:
7
a.
Actively
participating
in
the
program
by
producing,
8
processing,
or
marketing
Iowa
agricultural
products
originating
9
as
commodities
produced
on
Iowa
farms.
10
b.
Otherwise
supporting
the
program
as
required
by
the
11
department.
12
Sec.
5.
Section
187.301,
subsection
2,
Code
2026,
is
amended
13
by
adding
the
following
new
paragraph:
14
NEW
PARAGRAPH
.
c.
The
department
may
adopt
rules
providing
15
for
choose
Iowa
membership
criteria.
16
Sec.
6.
Section
187.303,
subsections
1
and
2,
Code
2026,
are
17
amended
to
read
as
follows:
18
1.
A
person
may
apply
to
the
department
to
participate
19
enroll
as
a
member
in
the
choose
Iowa
promotional
program
20
according
to
procedures
established
by
rules
adopted
by
the
21
department.
The
department
shall
evaluate
and
approve
or
22
disapprove
applications
an
application
based
on
criteria
23
established
by
rules
adopted
by
the
department.
The
department
24
may
disapprove
an
application
if
the
department
determines
the
25
applicant’s
use
of
the
choose
Iowa
logo
would
be
associated
26
with
the
consumption
of
an
adulterated
or
illegal
food
item.
27
2.
The
department
may
enter
into
a
licensing
agreement
with
28
a
person
participating
enrolled
as
a
member
in
the
program.
29
The
participating
person
A
member
may
use
the
choose
Iowa
logo
30
to
advertise
a
food
item
product
originating
as
an
agricultural
31
commodity
produced
on
an
Iowa
farm,
subject
to
terms
and
32
conditions
required
by
rules
adopted
by
the
department.
A
33
licensing
agreement
shall
not
be
for
more
than
one
year.
34
Sec.
7.
NEW
SECTION
.
187.307
Choose
Iowa
school
purchasing
35
-2-
HF
2748
(2)
91
da/js/md
2/
27
H.F.
2748
program.
1
1.
There
is
created
within
the
department
a
choose
Iowa
2
school
purchasing
program.
3
2.
The
department
shall
administer
the
program
according
to
4
all
of
the
following:
5
a.
A
farm
or
business
shall
be
eligible
to
participate
in
6
the
program
if
the
farm
or
business
is
enrolled
as
a
member
of
7
the
choose
Iowa
promotional
program
as
provided
in
this
part
1
8
of
subchapter
III.
9
b.
A
school
or
school
district
is
eligible
to
participate
in
10
the
program,
if
recognized
by
the
department.
11
c.
A
qualified
food
product
is
limited
to
meat
and
poultry,
12
dairy
products
other
than
milk,
grains,
flour,
eggs,
honey,
and
13
produce.
14
3.
a.
An
eligible
school
or
school
district
purchasing
15
a
qualified
food
product
from
an
eligible
farm
or
business
16
shall
be
reimbursed
on
a
matching
basis
with
the
department
17
contributing
one
dollar
for
every
one
dollar
expended
by
the
18
eligible
school
or
school
district.
19
b.
The
department
may
establish
by
rule
the
method
and
20
limitations
for
determining
the
amount
of
funding
available
to
21
each
school
or
school
district
under
this
section.
22
c.
Notwithstanding
paragraph
“b
”,
if
the
department
23
determines
that
there
are
not
sufficient
moneys
to
satisfy
24
all
claims
that
may
be
submitted
by
schools
and
school
25
districts,
the
department
shall
provide
for
the
distribution
26
of
the
available
moneys
in
a
manner
determined
equitable
by
27
the
department,
which
may
include
a
prorated
distribution
to
28
participating
schools
and
school
districts.
29
4.
The
department
may
administer
the
program
in
cooperation
30
with
the
department
of
education
and
the
participating
school
31
or
school
district
in
which
a
participating
school
is
located.
32
5.
The
department
may
use
not
more
than
five
percent
of
the
33
moneys
appropriated
to
support
the
program
in
a
fiscal
year
to
34
pay
for
the
costs
of
administering
the
program.
35
-3-
HF
2748
(2)
91
da/js/md
3/
27
H.F.
2748
6.
The
department
shall
prepare
and
submit
a
report
1
regarding
its
findings
and
recommendations
to
the
governor
and
2
general
assembly
not
later
than
July
31
of
each
year.
3
Sec.
8.
Section
187.331,
Code
2026,
is
amended
to
read
as
4
follows:
5
187.331
Choose
Iowa
food
bank
purchasing
program.
6
1.
There
is
created
within
the
department
a
choose
Iowa
food
7
bank
purchasing
program.
8
2.
The
department
shall
administer
the
program
according
to
9
all
of
the
following
requirements
:
10
a.
A
farm
or
business
that
owns
or
operates
the
farm
source
11
shall
be
given
a
preference
to
participate
in
the
program
if
12
the
farm
or
business
is
currently
participating
eligible
to
13
participate
in
the
program
if
the
farm
or
business
is
enrolled
14
as
a
member
in
the
choose
Iowa
promotional
program
as
provided
15
in
this
part
1
of
subchapter
III.
Otherwise,
a
farm
or
16
business
may
participate
in
the
program
if
the
farm
or
business
17
has
applied
to
participate
in
the
choose
Iowa
promotional
18
program
and
the
department
determines
that
the
application
will
19
be
approved.
20
b.
An
eligible
participant
is
limited
to
any
Iowa
food
bank
21
or
an
Iowa
emergency
feeding
organization,
recognized
by
the
22
department.
23
c.
A
qualified
food
product
is
limited
to
meat
and
poultry,
24
dairy
products,
grains,
flour,
eggs,
honey,
and
produce.
25
3.
a.
Of
the
moneys
appropriated
to
support
the
program
in
26
a
fiscal
year,
not
more
than
two
hundred
thousand
dollars
shall
27
be
used
to
reimburse
Iowa
food
banks
and
Iowa
emergency
feeding
28
organizations.
29
b.
3.
a.
An
eligible
participant
Iowa
food
bank
or
an
30
emergency
feeding
organization
purchasing
a
qualified
food
31
product
from
an
eligible
farm
or
business
shall
be
reimbursed
32
on
a
matching
basis
with
the
department
contributing
one
dollar
33
for
every
one
dollar
expended
by
the
eligible
participant
Iowa
34
food
bank
or
emergency
feeding
organization
.
35
-4-
HF
2748
(2)
91
da/js/md
4/
27
H.F.
2748
c.
b.
An
Iowa
food
bank
or
Iowa
emergency
feeding
1
organization
shall
not
receive
more
than
fifty
thousand
dollars
2
per
fiscal
year
for
participating
in
the
program.
3
4.
c.
The
department
may
use
not
more
than
five
percent
of
4
the
moneys
appropriated
to
support
the
program
in
a
fiscal
year
5
to
pay
for
the
costs
of
administering
the
program.
6
5.
4.
The
department
shall
prepare
and
submit
a
report
7
regarding
its
findings
and
recommendations
to
the
governor
and
8
general
assembly
not
later
than
January
15
July
31
of
each
9
year.
10
6.
This
section
is
repealed
July
1,
2030.
11
Sec.
9.
Section
190A.2,
subsections
5
and
9,
Code
2026,
are
12
amended
by
striking
the
subsections.
13
Sec.
10.
Section
190A.2,
subsection
7,
Code
2026,
is
amended
14
to
read
as
follows:
15
7.
“Program”
means
the
farm-to-school
program
created
in
16
section
190A.6
190A.3
.
17
Sec.
11.
Section
190A.3,
subsection
1,
Code
2026,
is
amended
18
to
read
as
follows:
19
1.
The
A
farm-to-school
program
is
created
within
the
20
department.
The
program
shall
seek
to
link
elementary
and
21
secondary
public
and
nonpublic
schools
in
this
state
with
Iowa
22
farms
to
provide
schools
with
fresh
and
minimally
processed
23
food
products
for
inclusion
in
school
meals
and
snacks,
24
encourage
children
to
develop
healthy
eating
habits,
and
25
provide
Iowa
farmers
access
to
consumer
markets.
26
Sec.
12.
Section
190A.5,
subsection
3,
Code
2026,
is
amended
27
to
read
as
follows:
28
3.
Moneys
in
the
fund
are
appropriated
to
support
29
the
farm-to-school
program
in
a
manner
determined
by
the
30
department,
including
for
reasonable
administrative
costs
31
incurred
by
the
department.
However,
the
department
shall
32
not
expend
more
than
four
percent
of
moneys
existing
at
any
33
one
time
in
the
fund
during
each
fiscal
year
for
purpose
of
34
paying
costs
associated
with
the
administration
of
the
program
35
-5-
HF
2748
(2)
91
da/js/md
5/
27
H.F.
2748
and
fund
incurred
by
the
department
during
that
fiscal
year.
1
Moneys
expended
from
the
fund
shall
not
require
further
special
2
authorization
by
the
general
assembly.
3
Sec.
13.
REPEAL.
Section
190A.6,
Code
2026,
is
repealed.
4
Sec.
14.
CODE
EDITOR
DIRECTIVE.
5
1.
The
Code
editor
is
directed
to
make
the
following
6
transfers:
7
a.
Section
187.331
to
section
187.308.
8
b.
Section
159.25
to
section
187.309.
9
2.
The
Code
editor
shall
correct
internal
references
in
the
10
Code
and
in
any
enacted
legislation
as
necessary
due
to
the
11
enactment
of
this
section.
12
PART
C
13
INNOVATION
AND
REVITALIZATION
PROGRAMS
14
Sec.
15.
Section
187.311,
Code
2026,
is
amended
by
adding
15
the
following
new
subsection:
16
NEW
SUBSECTION
.
5A.
The
department
may
give
priority
to
an
17
applicant
who
is
a
beginning
farmer.
18
Sec.
16.
NEW
SECTION
.
187.315
Butchery
innovation
and
19
revitalization
program.
20
1.
A
butchery
innovation
and
revitalization
program
is
21
created
within
the
department.
The
purpose
of
the
program
is
22
to
promote
the
development,
modernization,
and
expansion
of
23
this
state’s
butchery
industry.
24
2.
In
administering
the
program,
the
department
shall
award
25
financial
assistance
to
eligible
businesses
to
support
projects
26
that
do
one
or
more
of
the
following:
27
a.
To
expand
or
refurbish
an
existing,
or
to
establish
a
28
new,
state-inspected
small-scale
meat
processing
business.
29
b.
To
expand
or
refurbish
an
existing,
or
to
establish
a
30
new,
federally
inspected
small-scale
meat
processing
business.
31
c.
To
expand
or
refurbish
an
existing,
or
to
establish
a
32
new,
licensed
custom
locker.
33
d.
To
expand
or
refurbish
an
existing,
or
to
establish
a
34
new,
mobile
slaughter
unit
that
operates
in
compliance
with
35
-6-
HF
2748
(2)
91
da/js/md
6/
27
H.F.
2748
the
most
current
mobile
slaughter
unit
compliance
guide
issued
1
by
the
United
States
department
of
agriculture
food
safety
and
2
inspection
service.
3
e.
To
rent
buildings,
refrigeration
facilities,
freezer
4
facilities,
or
equipment
necessary
to
expand
processing
5
capacity,
including
mobile
slaughter
or
refrigeration
units
6
used
exclusively
for
meat
or
poultry
processing.
7
3.
The
department
shall
establish
eligibility
criteria
for
8
the
program.
The
eligibility
criteria
must
include
all
of
the
9
following:
10
a.
The
business
must
be
located
in
this
state.
11
b.
The
business
must
not
have
been
subject
to
any
regulatory
12
enforcement
action
related
to
federal,
state,
or
local
13
environmental,
worker
safety,
food
processing,
or
food
safety
14
laws,
rules,
or
regulations
within
the
last
five
years.
15
c.
The
business
must
only
employ
individuals
legally
16
authorized
to
work
in
this
state.
17
d.
The
business
must
not
currently
be
in
bankruptcy.
18
e.
The
business
must
employ
less
than
two
hundred
full-time
19
nonseasonal
individuals.
20
4.
An
eligible
business
seeking
financial
assistance
under
21
this
section
shall
make
application
to
the
department
in
the
22
manner
and
on
forms
prescribed
by
the
department.
23
5.
Applications
for
financial
assistance
under
this
section
24
shall
be
accepted
during
one
or
more
annual
application
periods
25
established
by
the
department.
Upon
reviewing
and
scoring
all
26
applications
that
are
received
during
an
application
period,
27
and
subject
to
the
availability
of
moneys,
the
department
may
28
award
financial
assistance
to
eligible
businesses.
A
financial
29
assistance
award
shall
not
exceed
the
amount
of
eligible
30
project
costs
included
in
the
eligible
business’s
application.
31
Priority
shall
be
given
to
eligible
businesses
whose
proposed
32
project
or
projects
under
subsection
2
are
most
likely
to
do
33
one
or
more
of
the
following:
34
a.
Create
new
jobs.
35
-7-
HF
2748
(2)
91
da/js/md
7/
27
H.F.
2748
b.
Create
or
expand
opportunities
for
local
small-scale
1
farmers
to
market
processed
meat
under
private
labels.
2
c.
Provide
greater
flexibility
or
convenience
for
local
3
small-scale
farmers
to
have
animals
processed.
4
6.
An
eligible
business
that
is
awarded
financial
5
assistance
under
this
section
may
apply
for
financial
6
assistance
under
other
programs
administered
by
the
department.
7
Sec.
17.
REPEAL.
Section
15E.370,
Code
2026,
is
repealed.
8
DIVISION
III
9
DEPARTMENT
OF
AGRICULTURE
AND
LAND
STEWARDSHIP
REGULATION
——
10
ANIMAL
HEALTH
11
Sec.
18.
Section
163.1,
Code
2026,
is
amended
by
adding
the
12
following
new
subsection:
13
NEW
SUBSECTION
.
7A.
Lease
facilities
in
order
to
carry
out
14
and
administer
the
provisions
of
this
chapter
related
to
an
15
infectious
or
contagious
disease
or
a
foreign
animal
disease
16
preparedness
and
response
effort.
17
Sec.
19.
NEW
SECTION
.
163.2B
Confidentiality.
18
1.
Notwithstanding
section
22.7,
all
information
and
19
records
relating
to
an
infectious
or
contagious
disease
20
received
or
collected
by
the
department
pursuant
to
this
21
chapter,
including
rules
adopted
under
this
chapter
by
the
22
department,
is
confidential
to
the
extent
it
identifies
any
of
23
the
following:
24
a.
The
name,
address,
and
contact
information
of
any
person
25
owning
or
caring
for
an
animal
suspected
of
or
being
affected
26
with
any
infectious
or
contagious
disease.
27
b.
Any
location
where
an
animal
suspected
of
or
being
28
affected
with
any
infectious
or
contagious
disease
has
been
29
kept.
30
c.
Information
that
when
considered
together
leads
to
the
31
identity
of
a
person
described
in
paragraph
“a”
or
a
location
or
32
premises
described
in
paragraph
“b”
.
33
2.
Notwithstanding
subsection
1,
the
department,
in
34
acting
as
the
lawful
custodian
of
the
confidential
record,
may
35
-8-
HF
2748
(2)
91
da/js/md
8/
27
H.F.
2748
disclose
the
record
or
any
part
of
the
record
if
it
is
deemed
1
necessary
by
the
state
veterinarian
to
protect
the
public
2
health
or
the
health
or
well-being
of
animals
within
the
state.
3
DIVISION
IV
4
DEPARTMENT
OF
AGRICULTURE
AND
LAND
STEWARDSHIP
——
REGULATION
5
——
WEIGHTS
AND
MEASURES
6
Sec.
20.
Section
210.1,
Code
2026,
is
amended
to
read
as
7
follows:
8
210.1
Standard
established
Weights
and
measures
standards
——
9
compliance
with
federal
law
.
10
The
weights
and
measures
which
have
been
presented
by
the
11
department
to
the
United
States
national
institute
of
standards
12
and
technology
and
approved,
standardized,
and
certified
by
13
the
institute
in
accordance
with
the
laws
of
the
Congress
of
14
the
United
States
shall
be
the
standard
weights
and
measures
15
throughout
the
state
regulated
under
this
chapter
shall
conform
16
with
Iowa’s
state
primary
standard
of
weights
and
measures
as
17
described
in
section
215.1B
.
18
Sec.
21.
Section
213.1,
Code
2026,
is
amended
to
read
as
19
follows:
20
213.1
State
metrologist.
21
The
department
secretary
of
agriculture
may
designate
22
one
of
its
assistants
the
bureau
chief
of
the
department’s
23
weights
and
measures
bureau
to
act
as
state
metrologist
24
of
weights
and
measures.
All
weights
and
measures
sealed
25
by
the
state
metrologist
shall
be
impressed
with
the
word
26
“Iowa.”
The
bureau
chief
is
the
appropriate
state
official
27
responsible
for
cooperating
with
the
national
institute
of
28
standards
and
technology
as
defined
in
section
215.1
and
in
the
29
administration
of
weights
and
measures
as
regulated
in
this
30
subtitle.
31
Sec.
22.
Section
213.2,
Code
2026,
is
amended
to
read
as
32
follows:
33
213.2
Physical
United
States
standards
——
conformity
.
34
Weights
and
measures
,
which
conform
to
the
standards
of
the
35
-9-
HF
2748
(2)
91
da/js/md
9/
27
H.F.
2748
United
States
national
institute
of
standards
and
technology
1
existing
as
of
January
1,
1979,
that
are
metrologically
2
traceable
to
the
United
States
standards
supplied
by
the
3
federal
government
or
approved
as
being
in
compliance
with
4
its
standards
recognized
by
the
national
bureau
institute
of
5
standards
and
technology
shall
be
the
Iowa’s
state
primary
6
standard
of
weights
and
measures
as
verified
by
the
department
.
7
Such
The
traceable
standards
of
weights
and
measures
shall
8
be
verified
upon
their
initial
receipt
of
same
by
the
9
department
and
as
often
as
deemed
necessary
by
the
secretary
10
of
agriculture
department
.
The
secretary
department
may
11
provide
for
the
alteration
in
revise
the
state
primary
standard
12
of
weights
and
measures
in
order
to
maintain
metrological
13
traceability
with
the
standard
standards
of
the
United
States
14
national
institute
of
standards
and
technology.
All
such
15
alterations
The
verification
or
revision
shall
be
made
pursuant
16
to
rules
promulgated
adopted
by
the
secretary
department
in
17
accordance
with
chapter
17A
.
18
Sec.
23.
Section
214.3,
subsection
1,
Code
2026,
is
amended
19
to
read
as
follows:
20
1.
A
license
fee
is
imposed
on
a
person
who
uses
or
21
displays
for
use
a
commercial
weighing
and
measuring
device.
22
The
license
fee
is
due
the
day
the
department
issues
the
23
license.
The
amount
of
the
license
fee
shall
be
calculated
in
24
accordance
with
the
class
or
section
for
devices
as
established
25
by
handbook
44
of
the
United
States
national
institute
of
26
standards
and
technology.
27
Sec.
24.
Section
215.1,
subsection
1,
Code
2026,
is
amended
28
to
read
as
follows:
29
1.
a.
“Commercial
weighing
and
measuring
device”
or
“device”
30
means
a
weight
or
measure
or
weighing
or
measuring
device
31
used
to
establish
size,
quantity,
area
or
other
quantitative
32
measurement
of
a
commodity
sold
by
weight
or
measurement,
or
33
where
when
the
price
to
be
paid
for
producing
the
commodity
is
34
based
upon
the
weight
or
measurement
of
the
commodity.
The
35
-10-
HF
2748
(2)
91
da/js/md
10/
27
H.F.
2748
term
1
b.
“Commercial
weighing
and
measuring
device”
includes
an
any
2
of
the
following:
3
(1)
An
accessory
attached
to
or
used
in
connection
with
4
a
commercial
weighing
or
measuring
device
when
the
accessory
5
is
so
designed
or
installed
that
its
operation
may
affect
the
6
accuracy
of
the
device.
“Commercial
weighing
and
measuring
7
device”
includes
a
8
(2)
A
public
scale
or
a
commercial
scanner.
9
Sec.
25.
Section
215.1,
Code
2026,
is
amended
by
adding
the
10
following
new
subsection:
11
NEW
SUBSECTION
.
3A.
“National
institute
of
standards
and
12
technology”
means
the
national
institute
of
standards
and
13
technology
established
within
the
United
States
department
of
14
commerce
pursuant
to
15
U.S.C.
§272.
15
Sec.
26.
Section
215.1A,
Code
2026,
is
amended
to
read
as
16
follows:
17
215.1A
Inspections.
18
1.
The
Except
as
otherwise
expressly
provided
by
statute,
19
the
department
shall
regularly
of
agriculture
and
land
20
stewardship
may
inspect
all
any
commercial
weighing
and
21
measuring
devices,
and
when
device.
If
the
department
22
receives
a
complaint
is
made
to
the
department
that
any
false
23
or
incorrect
alleging
weights
or
measures
are
being
made
24
inaccurately
recorded
by
a
device
,
the
department
shall
inspect
25
the
commercial
weighing
and
measuring
devices
which
caused
the
26
complaint
device
.
27
2.
The
department
may
inspect
a
prepackaged
goods
good
to
28
determine
the
accuracy
of
their
its
recorded
weights
weight
.
29
3.
a.
The
department
may
order
the
owner
of
the
device
30
or
a
service
agency
that
installed,
serviced,
or
repaired
the
31
device,
to
deliver
to
the
department
one
or
more
of
the
service
32
agency’s
most
recent
test
reports
documenting
the
device’s
33
accuracy.
34
b.
(1)
Except
as
provided
in
subparagraph
(2),
the
delivery
35
-11-
HF
2748
(2)
91
da/js/md
11/
27
H.F.
2748
of
a
report
may
be
in
lieu
of
an
inspection.
1
(2)
The
department
shall
provide
for
an
inspection
of
any
2
of
the
following:
3
(a)
A
motor
fuel
pump
as
required
in
section
214.11.
4
(b)
A
moisture-measuring
device
as
required
in
section
5
215A.2.
6
(c)
A
charging
station
dispensing
electric
fuel
as
required
7
in
section
452A.41.
8
Sec.
27.
Section
215.14,
subsection
3,
Code
2026,
is
amended
9
to
read
as
follows:
10
3.
Before
approval
by
the
department,
the
specifications
11
for
a
commercial
weighing
and
measuring
device
shall
be
12
furnished
to
the
purchaser
of
the
device
by
the
manufacturer.
13
The
approval
shall
be
based
upon
the
recommendation
of
the
14
United
States
national
institute
of
standards
and
technology.
15
Sec.
28.
Section
215.19,
Code
2026,
is
amended
to
read
as
16
follows:
17
215.19
Automatic
recorders
on
scales.
18
Except
for
scales
a
scale
used
by
packers
a
packer
19
slaughtering
fewer
than
one
hundred
twenty
head
of
livestock
20
per
day,
all
scales
a
scale
with
a
capacity
over
five
hundred
21
pounds,
which
are
used
for
commercial
purposes
,
in
this
22
state,
and
installed
after
January
1,
1981,
shall
be
equipped
23
with
a
type-registering
weigh
beam,
a
dial
with
a
mechanical
24
ticket
printer,
an
automatic
weight
recorder,
or
some
similar
25
commercial
weighing
and
measuring
device
,
which
shall
be
used
26
for
printing
or
stamping
the
weight
values
on
scale
tickets.
27
A
scale
or
similar
device
equipped
with
a
malfunctioning
28
automatic
weight
recorder
may
shall
not
be
used
for
not
more
29
than
seven
days
if
the
scale
or
similar
device
is
unable
to
30
print
or
stamp
the
ticket
so
long
as
and
only
if
a
repair
to
the
31
automatic
recorder
is
immediately
initiated
and
the
user
dates,
32
signs,
and
accurately
handwrites
the
required
information
on
33
the
ticket
until
the
scale
or
similar
device
is
operational.
34
Sec.
29.
Section
215.23,
subsection
2,
Code
2026,
is
amended
35
-12-
HF
2748
(2)
91
da/js/md
12/
27
H.F.
2748
to
read
as
follows:
1
2.
In
determining
a
servicer’s
qualifications,
the
2
department
may
consider
the
specifications
of
the
United
States
3
national
institute
of
standards
and
technology,
handbook
44,
4
“Specifications,
Tolerances,
and
Technical
Requirements
for
5
Weighing
and
Measuring
Devices”,
or
the
current
successor
or
6
equivalent
specifications
adopted
by
the
United
States
national
7
institute
of
standards
and
technology.
8
Sec.
30.
Section
452A.40,
Code
2026,
is
amended
by
adding
9
the
following
new
subsection:
10
NEW
SUBSECTION
.
5A.
“National
institute
of
standards
and
11
technology”
means
the
same
as
defined
in
section
215.1.
12
Sec.
31.
REPEAL.
Sections
213.3
and
213.7,
Code
2026,
are
13
repealed.
14
Sec.
32.
CODE
EDITOR
DIRECTIVE.
15
1.
The
Code
editor
is
directed
to
make
the
following
16
transfers:
17
a.
Section
213.1
to
section
215.1B.
18
b.
Section
213.2
to
section
215.1C.
19
c.
Section
215.18
to
section
215.1D.
20
d.
Section
215.1A
to
section
215.1E.
21
2.
The
Code
editor
shall
correct
internal
references
in
the
22
Code
and
in
any
enacted
legislation
as
necessary
due
to
the
23
enactment
of
this
section.
24
DIVISION
V
25
DEPARTMENT
OF
AGRICULTURE
AND
LAND
STEWARDSHIP
REGULATION
——
26
GRAIN
MARKETING
27
PART
A
28
GRAIN
DEALERS
29
Sec.
33.
Section
203.3,
subsection
4,
paragraph
b,
Code
30
2026,
is
amended
to
read
as
follows:
31
b.
(1)
The
grain
dealer
shall
submit
to
the
department
,
32
as
required
by
the
department,
a
financial
statement
that
is
33
accompanied
by
an
unqualified
opinion
based
upon
an
audit
34
performed
by
a
certified
public
accountant
licensed
in
this
35
-13-
HF
2748
(2)
91
da/js/md
13/
27
H.F.
2748
state.
1
(2)
Notwithstanding
subparagraph
(1),
if
a
grain
dealer
2
does
not
purchase
grain
by
credit-sale
contract,
the
department
3
may
accept
any
of
the
following:
4
(a)
A
qualification
in
an
opinion
based
on
an
audit
that
5
is
unavoidable
by
any
audit
procedure
that
is
permitted
under
6
generally
accepted
accounting
principles.
An
opinion
that
7
is
qualified
because
of
a
limited
audit
procedure
or
because
8
the
scope
of
an
audit
is
limited
shall
not
be
accepted
by
the
9
department.
10
(b)
A
financial
statement
that
is
accompanied
by
the
11
report
of
a
certified
public
accountant
licensed
in
this
12
state.
The
report
must
be
based
upon
a
review
performed
by
the
13
certified
public
accountant.
The
report
shall
be
in
lieu
of
an
14
unqualified
opinion
based
on
an
audit.
However,
at
any
time,
15
upon
good
cause,
the
department
may
require
the
grain
dealer
to
16
submit
to
the
department
a
subsequent
financial
statement
that
17
is
accompanied
by
the
report.
18
(3)
The
department
shall
not
require
that
a
grain
dealer
to
19
submit
to
the
department
more
than
one
such
unqualified
opinion
20
based
on
an
audit
per
year.
21
(4)
A
grain
dealer
shall
submit
one
or
more
financial
22
statements
to
the
department
in
addition
to
the
financial
23
statement
accompanied
by
an
unqualified
opinion
based
on
24
an
audit
as
required
in
this
paragraph
if
the
department
25
determines
that
it
is
necessary
to
verify
the
grain
dealer’s
26
financial
status
or
compliance
with
this
section
.
27
Sec.
34.
Section
203.3,
subsection
5,
paragraph
b,
Code
28
2026,
is
amended
to
read
as
follows:
29
b.
(1)
The
grain
dealer
shall
submit
to
the
department
,
30
as
required
by
the
department,
a
financial
statement
that
is
31
accompanied
by
an
unqualified
opinion
based
upon
an
audit
32
performed
by
a
certified
public
accountant
licensed
in
this
33
state.
34
(2)
Notwithstanding
subparagraph
(1),
the
department
may
35
-14-
HF
2748
(2)
91
da/js/md
14/
27
H.F.
2748
accept
any
of
the
following:
1
(a)
A
qualification
in
an
opinion
based
on
an
audit
that
2
is
unavoidable
by
any
audit
procedure
that
is
permitted
under
3
generally
accepted
accounting
principles.
An
opinion
that
4
is
qualified
because
of
a
limited
audit
procedure
or
because
5
the
scope
of
an
audit
is
limited
shall
not
be
accepted
by
the
6
department.
7
(b)
A
financial
statement
that
is
accompanied
by
the
8
report
of
a
certified
public
accountant
licensed
in
this
9
state.
The
report
must
be
based
upon
a
review
performed
by
the
10
certified
public
accountant.
The
report
shall
be
in
lieu
of
an
11
unqualified
opinion
based
on
an
audit.
However,
at
any
time,
12
upon
good
cause,
the
department
may
require
the
grain
dealer
to
13
submit
to
the
department
a
subsequent
financial
statement
that
14
is
accompanied
by
the
report.
15
(3)
The
department
shall
not
require
that
a
grain
dealer
to
16
submit
to
the
department
more
than
one
such
unqualified
opinion
17
based
on
an
audit
per
year.
18
(4)
A
grain
dealer
shall
submit
one
or
more
financial
19
statements
to
the
department
in
addition
to
the
financial
20
statement
accompanied
by
an
unqualified
opinion
based
on
an
21
audit
required
in
this
paragraph
if
the
department
determines
22
that
it
is
necessary
to
verify
the
grain
dealer’s
financial
23
status
or
compliance
with
this
section
.
24
Sec.
35.
Section
203.8,
subsection
2,
paragraph
a,
Code
25
2026,
is
amended
to
read
as
follows:
26
a.
(1)
“Delivery”
Subject
to
subparagraph
(2),
“delivery”
27
means
the
transfer
of
title
to
and
possession
of
grain
by
a
28
seller
to
a
grain
dealer
or
to
another
person
in
accordance
29
with
the
terms
of
an
agreement
of
by
the
seller
and
the
grain
30
dealer.
31
(2)
Unless
title
to
grain
was
previously
transferred
32
pursuant
to
an
ordinary
cash-sale
contract,
title
to
grain
sold
33
by
credit-sale
contract
is
deemed
to
have
transferred
to
the
34
grain
dealer
when
all
of
the
following
occurs:
35
-15-
HF
2748
(2)
91
da/js/md
15/
27
H.F.
2748
(a)
The
credit-sale
contract
is
signed
by
both
the
grain
1
dealer
and
the
seller.
2
(b)
The
grain
dealer
has
possession
of
the
grain
or
another
3
person
has
possession
of
the
grain
in
accordance
with
the
terms
4
of
the
credit-sale
contract.
5
Sec.
36.
Section
203.12,
subsection
1,
Code
2026,
is
amended
6
to
read
as
follows:
7
1.
Upon
the
cessation
of
a
grain
dealer
license
by
8
revocation,
cancellation,
or
expiration
pursuant
to
section
9
203.10
or
upon
the
filing
of
a
petition
in
bankruptcy
by
a
10
grain
dealer
,
any
claim
for
the
purchase
price
of
grain
against
11
the
grain
dealer
shall
be
made
in
writing
and
filed
with
the
12
grain
dealer
and
with
the
issuer
of
a
deficiency
bond
or
of
an
13
irrevocable
letter
of
credit
and
with
the
department
within
14
one
hundred
twenty
days
after
the
date
of
the
cessation
or
the
15
filing
of
a
petition
in
bankruptcy,
whichever
occurs
earlier
.
16
A
failure
to
make
this
timely
claim
relieves
the
issuer
and
the
17
grain
depositors
and
sellers
indemnity
fund
provided
in
chapter
18
203D
of
all
obligations
to
the
claimant.
19
Sec.
37.
Section
203.12A,
subsection
5,
Code
2026,
is
20
amended
to
read
as
follows:
21
5.
The
Iowa
grain
indemnity
fund
board,
upon
written
demand
22
of
the
grain
dealer,
shall
file
a
termination
statement
with
23
the
secretary
of
state,
if
after
one
hundred
eighty
days
from
24
the
date
that
the
lien
is
perfected
the
grain
dealer’s
license
25
has
not
ceased
by
revocation,
cancellation,
or
expiration
26
pursuant
to
section
203C.10
.
Upon
filing
the
termination
27
statement,
the
lien
becomes
unperfected.
The
board
shall
28
also
deliver
a
copy
of
the
termination
statement
to
the
grain
29
dealer.
30
PART
B
31
GRAIN
OPERATORS
32
Sec.
38.
Section
203C.6,
subsection
4,
paragraph
b,
Code
33
2026,
is
amended
to
read
as
follows:
34
b.
(1)
The
warehouse
operator
shall
submit
to
the
35
-16-
HF
2748
(2)
91
da/js/md
16/
27
H.F.
2748
department
,
as
required
by
the
department,
a
financial
1
statement
that
is
accompanied
by
an
unqualified
opinion
based
2
upon
an
audit
performed
by
a
certified
public
accountant
3
licensed
in
this
state.
4
(2)
Notwithstanding
subparagraph
(1),
the
department
may
5
accept
any
of
the
following:
6
(a)
A
qualification
in
an
opinion
based
on
an
audit
that
7
is
unavoidable
by
any
audit
procedure
that
is
permitted
under
8
generally
accepted
accounting
principles.
An
opinion
that
9
is
qualified
because
of
a
limited
audit
procedure
or
because
10
the
scope
of
an
audit
is
limited
shall
not
be
accepted
by
the
11
department.
12
(b)
A
financial
statement
that
is
accompanied
by
the
13
report
of
a
certified
public
accountant
licensed
in
this
14
state.
The
report
must
be
based
upon
a
review
performed
by
15
the
certified
public
accountant.
The
report
shall
be
in
lieu
16
of
an
unqualified
opinion
based
on
an
audit.
However,
at
any
17
time,
upon
good
cause,
the
department
may
require
the
warehouse
18
operator
to
submit
to
the
department
a
subsequent
financial
19
statement
that
is
accompanied
by
the
report.
20
(3)
The
department
shall
not
require
that
a
warehouse
21
operator
to
submit
to
the
department
more
than
one
such
22
unqualified
opinion
based
on
an
audit
per
year.
23
(4)
A
warehouse
operator
shall
submit
one
or
more
financial
24
statements
to
the
department
in
addition
to
the
financial
25
statement
accompanied
by
an
unqualified
opinion
based
on
26
an
audit
as
required
in
this
paragraph
if
the
department
27
determines
that
it
is
necessary
to
verify
the
warehouse
28
operator’s
financial
status
or
compliance
with
this
section
.
29
Sec.
39.
Section
203C.6,
subsection
5,
paragraph
b,
Code
30
2026,
is
amended
to
read
as
follows:
31
b.
(1)
The
warehouse
operator
shall
submit
to
the
32
department
,
as
required
by
the
department,
a
financial
33
statement
that
is
accompanied
by
an
unqualified
opinion
based
34
upon
an
audit
performed
by
a
certified
public
accountant
35
-17-
HF
2748
(2)
91
da/js/md
17/
27
H.F.
2748
licensed
in
this
state.
1
(2)
Notwithstanding
subparagraph
(1),
the
department
may
2
accept
any
of
the
following:
3
(a)
A
qualification
in
an
opinion
based
on
an
audit
that
4
is
unavoidable
by
any
audit
procedure
that
is
permitted
under
5
generally
accepted
accounting
principles.
An
opinion
that
6
is
qualified
because
of
a
limited
audit
procedure
or
because
7
the
scope
of
an
audit
is
limited
shall
not
be
accepted
by
the
8
department.
9
(b)
A
financial
statement
that
is
accompanied
by
the
10
report
of
a
certified
public
accountant
licensed
in
this
11
state.
The
report
must
be
based
upon
a
review
performed
by
12
the
certified
public
accountant.
The
report
shall
be
in
lieu
13
of
an
unqualified
opinion
based
on
an
audit.
However,
at
any
14
time,
upon
good
cause,
the
department
may
require
the
warehouse
15
operator
to
submit
to
the
department
a
subsequent
financial
16
statement
that
is
accompanied
by
the
report.
17
(3)
The
department
shall
not
require
that
a
warehouse
18
operator
to
submit
more
than
one
such
unqualified
opinion
based
19
on
an
audit
per
year.
20
(4)
A
warehouse
operator
shall
submit
one
or
more
financial
21
statements
to
the
department
in
addition
to
the
financial
22
statement
accompanied
by
an
unqualified
opinion
based
on
23
an
audit
as
required
in
this
paragraph
if
the
department
24
determines
that
it
is
necessary
to
verify
the
warehouse
25
operator’s
financial
status
or
compliance
with
this
section
.
26
Sec.
40.
Section
203C.12A,
subsection
5,
Code
2026,
is
27
amended
to
read
as
follows:
28
5.
The
Iowa
grain
indemnity
fund
board
shall
upon
written
29
demand
of
the
warehouse
operator
file
a
termination
statement
30
with
the
secretary
of
state,
if
after
one
hundred
eighty
31
days
from
the
date
that
the
lien
is
perfected
the
warehouse
32
operator’s
license
has
not
ceased
by
revocation,
cancellation,
33
or
expiration
pursuant
to
section
203C.10
.
Upon
filing
the
34
termination
statement,
the
lien
becomes
unperfected.
The
board
35
-18-
HF
2748
(2)
91
da/js/md
18/
27
H.F.
2748
shall
also
deliver
a
copy
of
the
termination
statement
to
the
1
warehouse
operator.
2
Sec.
41.
Section
203C.14,
subsection
2,
paragraphs
a
and
c,
3
Code
2026,
are
amended
to
read
as
follows:
4
a.
Upon
the
cessation
of
a
warehouse
operator’s
license
due
5
to
revocation,
cancellation,
or
expiration
pursuant
to
section
6
203C.10
or
upon
the
filing
of
a
petition
in
bankruptcy
by
a
7
warehouse
operator
,
a
claim
against
the
warehouse
operator
8
arising
under
this
chapter
shall
be
made
in
writing
with
the
9
warehouse
operator,
with
the
issuer
of
a
bond
on
agricultural
10
products
other
than
bulk
grain,
a
deficiency
bond,
or
an
11
irrevocable
letter
of
credit,
and,
if
the
claim
relates
to
bulk
12
grain,
with
the
department.
The
claim
must
be
made
within
one
13
hundred
twenty
days
after
the
cessation
of
the
license
or
the
14
filing
of
a
petition
in
bankruptcy,
whichever
occurs
earlier
.
15
The
failure
to
make
a
timely
claim
relieves
the
issuer
and,
16
if
the
claim
relates
to
bulk
grain,
the
grain
depositors
17
and
sellers
indemnity
fund
provided
in
chapter
203D
of
all
18
obligations
to
the
claimant.
19
c.
This
subsection
does
not
apply
if
a
receiver
is
appointed
20
as
provided
in
this
chapter
pursuant
to
a
petition
which
that
21
is
filed
by
the
department
prior
to
the
expiration
of
one
22
hundred
twenty
days
after
cessation
of
a
warehouse
operator’s
23
license
pursuant
to
section
203C.10
.
24
Sec.
42.
Section
203C.18,
subsection
3,
Code
2026,
is
25
amended
to
read
as
follows:
26
3.
A
form
for
a
warehouse
receipt
shall
only
be
printed
by
27
a
person
approved
by
the
department.
A
form
for
a
warehouse
28
receipt
shall
be
printed
in
accordance
with
specifications
set
29
forth
by
the
department.
A
warehouse
operator
shall
surrender
30
to
the
department
all
forms
for
warehouse
receipts
that
are
31
unused
at
the
time
that
the
warehouse
operator’s
license
32
is
suspended
or
ceases
due
to
revocation,
cancellation,
or
33
expiration
pursuant
to
section
203C.10
.
The
warehouse
operator
34
shall
surrender
the
warehouse
receipts
in
a
manner
required
by
35
-19-
HF
2748
(2)
91
da/js/md
19/
27
H.F.
2748
the
department.
1
PART
C
2
GRAIN
DEPOSITORS
AND
SELLERS
INDEMNIFICATION
3
Sec.
43.
Section
203D.3A,
subsection
2,
Code
2026,
is
4
amended
by
adding
the
following
new
paragraph:
5
NEW
PARAGRAPH
.
e.
(1)
If
the
per-bushel
fee
is
passed
6
on
to
a
seller,
the
per-bushel
fee
shall
occur
at
the
time
of
7
payment.
8
(2)
As
used
in
subparagraph
(1),
“payment”
means
the
same
as
9
defined
in
section
203.8.
10
Sec.
44.
Section
203D.6,
subsection
8,
paragraph
a,
Code
11
2026,
is
amended
to
read
as
follows:
12
a.
Upon
a
determination
by
the
board
that
an
eligible
13
claim
satisfies
the
requirements
in
subsection
4
,
the
board
14
shall
indemnify
the
claimant
as
a
depositor
under
subsection
15
5
,
and
a
seller
under
subsection
6
.
Upon
a
determination
by
16
the
board
that
an
eligible
repayment
claim
was
filed
by
that
17
seller
under
section
203D.6A
,
derives
from
the
same
covered
18
transaction
during
the
claim
period,
and
the
repayment
loss
19
incurred
for
that
claim,
the
board
shall
indemnify
the
claimant
20
as
a
seller
subject
to
the
requirements
of
this
section
and
21
section
203D.6A
.
22
Sec.
45.
Section
203D.6A,
subsection
2,
Code
2026,
is
23
amended
to
read
as
follows:
24
2.
To
be
timely,
a
seller
must
file
a
repayment
claim
with
25
the
department
not
later
than
sixty
days
after
the
amount
26
of
the
seller’s
loss
is
finalized
by
a
bankruptcy
court,
27
whether
by
an
order
issued,
judgment
entered,
or
settlement
28
agreement
approved.
However,
if
a
seller’s
loss
is
based
upon
29
a
bankruptcy
court’s
default
judgment,
to
be
timely,
the
seller
30
must
file
a
repayment
claim
with
the
department
not
later
than
31
sixty
days
after
the
bankruptcy
court’s
default
judgment
is
32
entered
or
a
subsequent
settlement
agreement
is
approved
and
33
entered,
whichever
is
later.
34
PART
D
35
-20-
HF
2748
(2)
91
da/js/md
20/
27
H.F.
2748
EFFECTIVE
DATE
1
Sec.
46.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
2
deemed
of
immediate
importance,
takes
effect
upon
enactment.
3
DIVISION
VI
4
DEPARTMENT
OF
TRANSPORTATION
REGULATION
——
MOTOR
VEHICLES
5
PART
A
6
MILK
HAULERS
7
Sec.
47.
Section
321E.29B,
subsection
1,
Code
2026,
is
8
amended
to
read
as
follows:
9
1.
Notwithstanding
section
321E.8
,
the
department
10
permit-issuing
authority
may
issue
annual
permits
for
the
11
operation
of
vehicles
or
combinations
of
vehicles
transporting
12
fluid
milk
products
to
or
from
a
milk
plant,
receiving
13
station,
or
transfer
station,
exceeding
the
weight
limitation
14
of
section
321.463
but
not
exceeding
a
gross
weight
of
15
ninety-six
one
hundred
thirty-six
thousand
pounds
,
on
primary
16
roads
and
primary
road
extensions
in
cities
.
The
department
17
shall
establish
rules
regarding
minimum
distances
for
axle
18
configurations.
19
Sec.
48.
EFFECTIVE
DATE.
This
part
of
this
division
of
this
20
Act
takes
effect
January
1,
2027.
21
PART
B
22
IMPLEMENTS
OF
HUSBANDRY
23
Sec.
49.
Section
321.457,
subsection
2,
paragraph
f,
Code
24
2026,
is
amended
to
read
as
follows:
25
f.
(1)
A
trailer
or
semitrailer,
laden
or
unladen,
shall
26
not
have
an
overall
length
in
excess
of
fifty-three
feet
27
when
operating
in
a
truck
tractor-semitrailer
combination
28
exclusive
of
retractable
extensions
used
to
support
the
load.
29
However,
when
a
trailer
or
semitrailer
is
used
exclusively
30
for
the
transportation
of
passenger
vehicles,
light
delivery
31
trucks,
panel
delivery
trucks,
pickup
trucks,
recreational
32
vehicle
chassis,
or
boats,
the
load
carried
on
the
trailer
or
33
semitrailer
may
extend
up
to
three
feet
beyond
the
front
bumper
34
and
up
to
four
feet
beyond
the
rear
bumper
of
the
trailer
or
35
-21-
HF
2748
(2)
91
da/js/md
21/
27
H.F.
2748
semitrailer.
1
(2)
A
lowboy
semitrailer,
laden
or
unladen,
which
that
is
2
designed
and
exclusively
used
for
the
transportation
of
either
3
construction
equipment
or
an
implement
of
husbandry
shall
not
4
have
an
overall
length
in
excess
of
fifty-seven
feet
when
used
5
in
a
truck
tractor-semitrailer
combination.
6
DIVISION
VII
7
AGRICULTURAL
TOURISM
8
Sec.
50.
Section
673A.3,
subsection
6,
paragraph
b,
Code
9
2026,
is
amended
to
read
as
follows:
10
b.
“Farm”
includes
but
is
not
limited
to
a
farm
field,
11
orchard,
tree
farm,
nursery,
greenhouse,
garden,
elevator,
12
seedhouse,
barn,
warehouse,
animal
feeding
operation
structure,
13
winery,
brewery,
distillery,
or
any
personal
property
located
14
on
the
land
including
machinery
or
equipment
used
in
the
15
production
of
a
farm
commodity.
16
Sec.
51.
Section
673A.3,
subsection
9,
Code
2026,
is
amended
17
to
read
as
follows:
18
9.
“Farm
crop”
means
a
plant
or
fungus
used
for
food,
19
animal
feed,
fiber,
or
oil,
or
decoration,
including
any
of
the
20
following:
21
a.
A
forage
or
cereal
plant,
including
but
not
limited
to
22
alfalfa,
barley,
buckwheat,
corn,
flax,
forage,
millet,
oats,
23
popcorn,
rye,
sorghum,
soybeans,
sunflowers,
wheat,
and
grasses
24
used
for
forage
or
silage.
25
b.
Edible
or
ornamental
produce,
including
but
not
limited
26
to
fruit
such
as
apples,
cherries,
peaches,
pears,
berries,
and
27
grapes;
vegetables
such
as
asparagus,
broccoli,
and
carrots;
28
lentils;
tubers;
squashes
and
pumpkins;
gourds;
nuts;
maple
29
syrup;
mushrooms;
Christmas
trees;
and
flowers.
30
c.
Honey.
31
d.
Hemp
as
defined
in
section
204A.2.
32
DIVISION
VIII
33
LAND
USE
34
Sec.
52.
Section
335.2,
Code
2026,
is
amended
by
adding
the
35
-22-
HF
2748
(2)
91
da/js/md
22/
27
H.F.
2748
following
new
subsection:
1
NEW
SUBSECTION
.
4.
As
used
in
subsection
1,
an
agricultural
2
purpose
includes
but
is
not
limited
to
an
agricultural
tourism
3
activity
or
event,
value-added
agricultural
processing,
4
direct-to-consumer
marketing,
or
other
on-farm
enterprises
that
5
support
the
economic
viability
of
the
farm.
6
Sec.
53.
Section
335.28,
Code
2026,
is
amended
to
read
as
7
follows:
8
335.28
Agricultural
experiences
experience
.
9
1.
a.
For
purposes
of
this
section
,
“agricultural
10
experience”
includes
but
is
not
limited
to
any
11
agriculture-related
activity
,
or
agriculture-related
12
event
,
as
a
that
constitutes
a
secondary
use
in
conjunction
13
with
agricultural
production,
on
a
farm
which
if
the
14
agriculture-related
activity
,
or
agriculture-related
event,
15
is
located
on
a
farm
and
open
to
the
public
with
for
the
16
intended
purpose
of
promoting
or
educating
the
public
about
17
agriculture,
agricultural
practices,
agricultural
activities,
18
or
agricultural
products.
19
b.
“Agricultural
experience”
also
includes
agricultural
20
tourism
activities,
such
as
recreational,
entertainment,
21
dining,
or
celebratory
events,
or
short-term
rental
22
opportunities
offered
on
a
working
farm,
so
long
as
the
farm’s
23
primary
use
remains
agricultural
production.
24
2.
To
assist
in
the
promotion
of
agricultural
experiences,
25
a
county
shall
not
require
a
conditional
use
permit,
special
26
use
permit,
special
exception,
or
variance
for
an
agricultural
27
experiences
experience
on
property
of
which
the
primary
use
is
28
agricultural
production.
29
Sec.
54.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
30
deemed
of
immediate
importance,
takes
effect
upon
enactment.
31
Sec.
55.
APPLICABILITY.
Any
conditional
use
permit,
32
special
use
permit,
special
exception,
or
variance
described
33
in
section
335.28,
as
amended
by
this
division
of
this
Act,
is
34
void
and
unenforceable.
35
-23-
HF
2748
(2)
91
da/js/md
23/
27
H.F.
2748
DIVISION
IX
1
PROPERTY
TAX
EXEMPTION
——
QUALIFIED
ABOVEGROUND
STORAGE
TANKS
2
Sec.
56.
Section
427A.1,
Code
2026,
is
amended
by
adding
the
3
following
new
subsection:
4
NEW
SUBSECTION
.
6A.
Notwithstanding
the
other
provisions
5
of
this
section,
an
aboveground
storage
tank
with
a
capacity
6
of
ninety-one
thousand
gallons
or
less,
no
matter
the
use
or
7
intended
use
on
the
subject
property,
shall
not
be
assessed
and
8
taxed
as
real
property.
9
Sec.
57.
IMPLEMENTATION.
Section
25B.7
shall
not
apply
to
10
this
division
of
this
Act.
11
Sec.
58.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
12
deemed
of
immediate
importance,
takes
effect
upon
enactment.
13
Sec.
59.
RETROACTIVE
APPLICABILITY.
This
division
of
this
14
Act
applies
retroactively
to
assessment
years
beginning
on
or
15
after
January
1,
2026.
16
DIVISION
X
17
EXCISE
TAX
ELIMINATION
——
GRAIN
HANDLING
18
Sec.
60.
Section
445.3,
subsection
2,
Code
2026,
is
amended
19
to
read
as
follows:
20
2.
a.
The
commencement
of
actions
for
ad
valorem
taxes
21
authorized
under
this
section
shall
not
begin
until
the
22
issuance
of
a
tax
sale
certificate
under
the
requirements
of
23
section
446.19
.
The
commencement
of
actions
for
all
other
24
taxes
authorized
under
this
section
shall
not
begin
until
ten
25
days
after
the
publication
of
tax
sale
under
the
requirements
26
of
section
446.9,
subsection
2
.
This
subsection
27
b.
Paragraph
“a”
does
not
apply
to
the
collection
of
ad
28
valorem
taxes
under
section
445.32
,
and
grain
handling
taxes
29
under
section
428.35
.
30
Sec.
61.
REPEAL.
Section
428.35,
Code
2026,
is
repealed.
31
Sec.
62.
IMPLEMENTATION.
Section
25B.7
shall
not
apply
to
32
the
property
tax
exemption
enacted
in
this
Act.
33
Sec.
63.
APPLICABILITY.
This
division
of
this
Act
applies
34
to
tax
years
beginning
on
or
after
January
1,
2027.
35
-24-
HF
2748
(2)
91
da/js/md
24/
27
H.F.
2748
DIVISION
XI
1
SALES
AND
USE
TAX
EXEMPTION
——
HONEYBEES
2
Sec.
64.
Section
423.3,
Code
2026,
is
amended
by
adding
the
3
following
new
subsection:
4
NEW
SUBSECTION
.
111.
The
sales
price
of
honeybees.
5
DIVISION
XII
6
INCOME
TAX
EXEMPTIONS
7
PART
A
8
FARM
TENANCIES
9
Sec.
65.
Section
422.7,
subsection
14,
paragraph
e,
Code
10
2026,
is
amended
by
striking
the
paragraph
and
inserting
in
11
lieu
thereof
the
following:
12
e.
Net
income
from
a
farm
tenancy
agreement
earned,
13
received,
or
reported
by
an
entity
taxed
as
a
disregarded
14
entity,
partnership
for
federal
tax
purposes,
an
S
corporation,
15
a
trust,
or
estate
is
eligible
for
the
election
and
deduction
16
in
this
subsection
for
the
portion
of
net
income
derived
from
17
a
farm
tenancy
agreement
if
the
eligible
individual
receives
18
or
is
entitled
to
receive
the
portion
of
net
income
through
19
distributions
from
an
entity
taxed
as
a
disregarded
entity,
20
a
partnership,
an
S
corporation,
a
trust,
or
an
estate,
to
21
the
same
extent
that
an
eligible
individual
could
subtract
22
net
income
received
directly
from
the
farm
tenant
rather
than
23
passing
to
the
eligible
individual
through
an
entity
taxed
24
as
a
disregarded
entity,
a
partnership,
an
S
corporation,
a
25
trust,
or
an
estate.
For
purposes
of
this
paragraph,
net
26
income
accruing
to
a
grantor
trust
or
to
a
business
entity
27
that
is
a
disregarded
entity
shall
be
deemed
to
have
been
28
distributed
to
its
sole
owner
to
the
extent
the
sole
owner
of
29
such
disregarded
entity
or
trust
has
the
right
to
withdraw
or
30
compel
distribution
of
such
net
income.
31
Sec.
66.
EFFECTIVE
DATE.
This
part
of
this
division
of
this
32
Act
takes
effect
January
1,
2027.
33
Sec.
67.
APPLICABILITY.
This
part
of
this
division
of
this
34
Act
applies
to
tax
years
beginning
on
or
after
January
1,
2027.
35
-25-
HF
2748
(2)
91
da/js/md
25/
27
H.F.
2748
PART
B
1
VETERINARY
PRACTICE
2
Sec.
68.
Section
422.7,
Code
2026,
is
amended
by
adding
the
3
following
new
subsection:
4
NEW
SUBSECTION
.
46.
a.
(1)
Subtract,
to
the
extent
5
included,
loan
repayments
received
under
a
program
agreement
6
entered
into
by
a
taxpayer
who
is
a
loan
repayment
recipient
7
and
the
Iowa
college
student
aid
commission
pursuant
to
section
8
256.226,
if
the
taxpayer
fulfills
the
obligation
to
engage
in
9
the
practice
of
veterinary
medicine
according
to
terms
of
that
10
section
and
the
program
agreement.
11
(2)
The
amount
subtracted
in
subparagraph
(1)
shall
not
12
exceed
the
following
limits:
13
(a)
For
any
tax
year,
fifteen
thousand
dollars.
14
(b)
For
the
aggregate
of
all
tax
years,
sixty
thousand
15
dollars.
16
(c)
In
any
case,
the
amount
of
the
outstanding
eligible
17
loan.
18
b.
(1)
Subtract,
to
the
extent
included,
loan
repayments
19
received
on
an
eligible
loan
under
an
agreement
between
a
20
taxpayer
and
a
nongovernmental
entity.
If
the
taxpayer
meets
21
the
eligibility
requirements
of
section
256.226
and
fulfills
22
the
obligation
to
engage
in
the
practice
of
veterinary
medicine
23
according
to
the
terms
of
that
section
and
the
agreement.
24
(2)
The
amount
subtracted
in
subparagraph
(1)
shall
not
25
exceed
the
following
limits:
26
(a)
For
any
tax
year,
fifteen
thousand
dollars.
27
(b)
For
the
aggregate
of
all
tax
years,
sixty
thousand
28
dollars.
29
(c)
In
any
case,
the
amount
of
the
outstanding
eligible
30
loan.
31
c.
(1)
Subtract,
to
the
extent
included,
loan
repayments
32
and
related
tax
liability
payments
received
by
a
taxpayer
33
pursuant
to
the
federal
veterinary
medicine
loan
repayment
34
program
authorized
by
7
U.S.C.
§3151a
and
administered
by
the
35
-26-
HF
2748
(2)
91
da/js/md
26/
27
H.F.
2748
United
States
department
of
agriculture,
national
institute
of
1
food
and
agriculture.
2
(2)
The
amount
subtracted
in
subparagraph
(1)
shall
not
3
exceed
the
amount
of
the
loan
and
related
tax
liability
4
payments
or
fifty-five
thousand
six
hundred
dollars
per
year,
5
whichever
is
less.
6
-27-
HF
2748
(2)
91
da/js/md
27/
27