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SF2461 • 2026

A bill for an act establishing continuing appropriations in fiscal years for which annual appropriations have not been enacted.(Formerly SF 2388 , SSB 3176 .)

A bill for an act establishing continuing appropriations in fiscal years for which annual appropriations have not been enacted.(Formerly SF 2388 , SSB 3176 .)

Budget
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
COMMITTEE ON APPROPRIATIONS
Last action
2026-03-03
Official status
Amendment S-5054 filed. S.J. 458 .
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act establishing continuing appropriations in fiscal years for which annual appropriations have not been enacted.(Formerly SF 2388 , SSB 3176 .)

A bill for an act establishing continuing appropriations in fiscal years for which annual appropriations have not been enacted.(Formerly SF 2388 , SSB 3176 .)

What This Bill Does

  • A bill for an act establishing continuing appropriations in fiscal years for which annual appropriations have not been enacted.(Formerly SF 2388 , SSB 3176 .)

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-03-03 Iowa Legislature

    Amendment S-5054 filed. S.J. 458 .

  2. 2026-02-26 Iowa Legislature

    Committee report, approving bill. S.J. 419 .

  3. 2026-02-26 Iowa Legislature

    Introduced, placed on Appropriations calendar. S.J. 417 .

Official Summary Text

A bill for an act establishing continuing appropriations in fiscal years for which annual appropriations have not been enacted.(Formerly SF 2388 , SSB 3176 .)

Current Bill Text

Read the full stored bill text
Senate

File

2461

-

Introduced

SENATE

FILE

2461

BY

COMMITTEE

ON

APPROPRIATIONS

(SUCCESSOR

TO

SF

2388)

(SUCCESSOR

TO

SSB

3176)

A

BILL

FOR

An

Act

establishing

continuing

appropriations

in

fiscal

years

1

for

which

annual

appropriations

have

not

been

enacted.

2

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

3

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Section

1.

NEW

SECTION

.

2.12C

Continuing

appropriations.

1

1.

Annual

appropriations

not

enacted.

2

a.

(1)

This

section

applies

to

any

fiscal

year

for

3

which

one

or

more

line

item

appropriations,

standing

limited

4

appropriations,

or

standing

unlimited

appropriations

otherwise

5

limited

by

law

for

the

immediately

preceding

fiscal

year

have

6

not

been

enacted

in

an

identical

provision

for

the

fiscal

year

7

to

which

this

section

applies

on

or

before

July

1

of

the

fiscal

8

year.

9

(2)

If,

on

or

after

July

1

of

the

fiscal

year,

a

line

item

10

appropriation,

standing

limited

appropriation,

or

standing

11

unlimited

appropriation

otherwise

limited

by

law

for

the

12

immediately

preceding

fiscal

year

is

enacted

in

an

identical

13

provision

for

the

fiscal

year

to

which

this

section

applies,

14

this

section

shall

cease

to

apply

for

purposes

of

that

15

appropriation.

The

amount

of

moneys

already

expended

under

16

subsection

3

for

the

appropriation

shall

supplant

a

like

amount

17

under

the

appropriation

enacted

for

the

fiscal

year.

18

(3)

For

purposes

of

this

paragraph,

an

appropriation

19

for

the

immediately

preceding

fiscal

year

is

identical

to

an

20

appropriation

enacted

for

the

fiscal

year

to

which

this

section

21

applies

if

there

are

no

differences

between

the

two

provisions

22

other

than

reference

to

the

fiscal

year,

references

to

the

23

legislation’s

subunit

hierarchy,

or

differences

in

amounts

24

for

the

appropriation,

allocations,

or

full-time

equivalent

25

positions.

26

b.

For

purposes

of

this

subsection,

“enacted”

means

the

bill

27

or

joint

resolution

that

includes

the

appropriation

has

been

28

passed

by

the

general

assembly,

presented

to

the

governor,

and

29

one

of

the

following

occurs

under

Article

III,

section

16,

of

30

the

Constitution

of

the

State

of

Iowa:

31

(1)

The

governor

signs

the

bill

or

joint

resolution

without

32

disapproving

the

appropriations

item.

33

(2)

The

bill

or

joint

resolution

becomes

law

as

described

34

in

section

3.5.

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(3)

The

bill

or

joint

resolution

becomes

law

1

notwithstanding

the

governor’s

objections

by

a

majority

of

two

2

thirds

of

the

members

of

each

chamber

of

the

general

assembly.

3

2.

Prior

fiscal

year

appropriations

determined.

4

a.

For

all

line

item

appropriations,

standing

limited

5

appropriations,

and

standing

unlimited

appropriations

otherwise

6

limited

by

law,

including

appropriations

from

federal

and

7

nonstate

funds,

the

department

of

management,

in

consultation

8

with

the

legislative

services

agency,

shall

determine

the

9

amount

of

such

line

item

appropriations,

standing

limited

10

appropriations,

and

standing

unlimited

appropriations

otherwise

11

limited

by

law,

including

appropriations

from

federal

and

12

nonstate

funds,

made

for

the

immediately

preceding

fiscal

year

13

by

taking

into

consideration

all

of

the

following:

14

(1)

All

Acts

appropriating

moneys

for

that

immediately

15

preceding

fiscal

year.

16

(2)

All

interdepartmental

and

intradepartmental

transfers

17

made

pursuant

to

section

8.39

and

other

provisions

of

law

for

18

that

immediately

preceding

fiscal

year.

19

(3)

Other

relevant

provisions

of

law.

20

b.

The

department

of

management,

in

consultation

with

the

21

legislative

services

agency,

shall

also

identify

the

entities

22

to

which

such

appropriations

were

made,

or

the

entities’

23

successors.

24

3.

Continuing

appropriation.

There

is

appropriated

from

the

25

appropriate

state

fund

or

account

to

the

entities

identified

26

pursuant

to

subsection

2,

for

the

fiscal

year

to

which

this

27

section

applies,

amounts,

or

so

much

thereof

as

is

necessary,

28

equal

to

the

amounts

of

all

line

item

appropriations,

standing

29

limited

appropriations,

and

standing

unlimited

appropriations

30

otherwise

limited

by

law,

including

federal

and

nonstate

funds,

31

made

for

the

immediately

preceding

fiscal

year,

as

determined

32

pursuant

to

subsection

2.

33

4.

Duplicative

standing

appropriations

supplanted.

The

34

amounts

appropriated

under

subsection

3

shall

supplant

any

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duplicative

standing

appropriation

for

the

fiscal

year

to

which

1

this

section

applies.

2

5.

Miscellaneous

provisions

applicable.

Powers,

duties,

3

limitations,

or

requirements,

including

reporting

requirements,

4

set

forth

for

appropriations

applicable

to

the

immediately

5

preceding

fiscal

year

are

applicable

for

the

fiscal

year

to

6

which

this

section

applies,

and

any

specified

date

contained

7

therein

shall

apply

one

year

later

than

specified.

8

6.

Allocation

amounts.

For

any

line

item

appropriation,

9

standing

limited

appropriation,

or

standing

unlimited

10

appropriation

otherwise

limited

by

law

identified

pursuant

to

11

subsection

2,

which

is

subject

to

an

allocation

amount

for

the

12

immediately

preceding

fiscal

year,

the

amount

appropriated

13

under

subsection

3

based

on

the

appropriation

shall

be

subject

14

to

the

same

allocation

amount

for

the

fiscal

year

to

which

this

15

section

applies.

16

7.

Nonreversion.

For

any

line

item

appropriation,

standing

17

limited

appropriation,

or

standing

unlimited

appropriation

18

otherwise

limited

by

law

identified

pursuant

to

subsection

2

19

that

is

subject

to

a

specified

nonreversion

provision,

whether

20

for

a

limited

or

unlimited

period,

the

amount

appropriated

21

under

subsection

3

based

on

the

appropriation

shall

be

subject

22

to

the

same

specified

nonreversion

provision,

and

in

the

case

23

of

a

specified

nonreversion

provision

for

a

limited

period,

24

the

period

shall

be

considered

to

be

one

fiscal

year

longer

25

than

specified

for

the

appropriation

identified

pursuant

to

26

subsection

2.

27

8.

Full-time

equivalent

positions.

The

amounts

appropriated

28

under

subsection

3

to

an

entity

identified

pursuant

to

29

subsection

2

may

be

used

by

the

entity

for

a

number

of

30

full-time

equivalent

positions

for

the

fiscal

year

to

which

31

this

section

applies,

equal

to

the

number

of

full-time

32

equivalent

positions

authorized

for

the

entity

for

the

33

immediately

preceding

fiscal

year.

34

9.

Exclusions.

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a.

This

section

does

not

apply

to

appropriations

identified

1

under

subsection

2

that

the

department

of

management,

2

in

consultation

with

the

legislative

services

agency,

3

determines

to

be

one-time

appropriations.

For

purposes

4

of

this

subsection,

“one-time

appropriation”

may

include

5

but

is

not

limited

to

an

appropriation

from

the

rebuild

6

Iowa

infrastructure

fund

created

in

section

8.57

or

the

7

technology

reinvestment

fund

created

in

section

8.57C,

or

a

8

similar

appropriation

from

any

state

fund

or

account

for

an

9

infrastructure

project,

technology

project,

or

temporary

or

10

pilot

project

or

program.

11

b.

This

section

does

not

apply

to

appropriations

for

12

which

the

general

assembly

has

indicated

by

law

the

general

13

assembly’s

explicit

intent

that

the

appropriation

not

be

14

subject

to

subsection

3.

15

10.

Adjustment

for

expenditure

limitation.

If

appropriations

16

made

from

the

general

fund

of

the

state

pursuant

to

subsection

17

3

would

not

comply

with

the

general

fund

expenditure

18

limitation

under

section

8.54,

the

department

of

management,

19

in

consultation

with

the

legislative

services

agency,

shall

20

reduce

appropriations

made

from

the

general

fund

of

the

21

state

pursuant

to

subsection

3,

each

by

the

same

percentage,

22

such

that

appropriations

made

from

the

general

fund

of

the

23

state

pursuant

to

subsection

3

comply

with

the

general

fund

24

expenditure

limitation

under

section

8.54.

25

EXPLANATION

26

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

27

the

explanation’s

substance

by

the

members

of

the

general

assembly.

28

This

bill

establishes

continuing

appropriations

in

fiscal

29

years

for

which

the

general

assembly

does

not

enact

annual

30

appropriations.

The

bill

applies

to

fiscal

years

for

which

31

one

or

more

line

item

appropriations,

standing

limited

32

appropriations,

or

standing

unlimited

appropriations

otherwise

33

limited

by

law

(appropriations)

for

the

immediately

preceding

34

fiscal

year

(prior

year)

have

not

been

enacted

in

an

identical

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provision

for

the

fiscal

year

to

which

the

bill

applies

1

(budget

year)

on

or

before

July

1

of

the

budget

year.

If,

2

on

or

after

July

1

of

the

budget

year,

an

appropriation

for

3

the

prior

year

is

enacted

in

an

identical

provision

for

the

4

budget

year,

the

bill

ceases

to

apply

for

purposes

of

that

5

appropriation.

The

amount

of

moneys

already

expended

under

the

6

bill

for

the

appropriation

supplants

a

like

amount

under

the

7

appropriation

enacted

for

the

budget

year.

The

bill

specifies

8

what

constitutes

an

identical

provision

and

what

qualifies

as

9

enactment

for

purposes

of

the

bill.

10

For

fiscal

years

to

which

the

bill

applies,

the

bill

requires

11

the

department

of

management

(DOM),

in

consultation

with

the

12

legislative

services

agency

(LSA),

to

identify

the

amounts

of

13

all

appropriations

for

the

prior

year

and

the

entities

to

which

14

those

appropriations

were

made.

The

bill

appropriates

those

15

amounts

to

those

entities

for

the

budget

year.

16

The

bill

supplants

duplicative

standing

appropriations,

17

meaning

the

amounts

for

appropriations

identified

for

the

prior

18

year

apply

in

lieu

of

amounts

estimated

for

associated

standing

19

appropriations

for

the

budget

year.

20

The

bill

applies

powers,

duties,

limitations,

requirements,

21

allocations,

nonreversions,

and

full-time

equivalent

position

22

authorizations

associated

with

such

appropriations

from

the

23

prior

year

for

the

budget

year.

24

The

bill

excludes

one-time

appropriations

from

the

25

prior

year,

as

determined

by

DOM

in

consultation

with

LSA.

26

One-time

appropriations

may

include

but

are

not

limited

to

27

appropriations

for

an

infrastructure

project,

technology

28

project,

or

temporary

or

pilot

project

or

program.

29

The

bill

does

not

reapply

uncodified

transfers

from

the

30

prior

year.

Codified

transfers

are

not

affected

by

the

bill

31

and

would

operate

in

accordance

with

the

Code

during

the

budget

32

year.

33

The

bill

authorizes

DOM,

in

consultation

with

LSA,

to

reduce

34

all

continuing

appropriations

from

the

general

fund

of

the

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state

under

the

bill

for

the

budget

year

by

the

same

percentage

1

if

necessary

to

comply

with

state

general

fund

expenditure

2

limitation.

3

The

general

assembly

passed

similar

provisions

in

June

2020

4

applicable

only

to

FY

2020-2021.

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