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SF2465 • 2026

A bill for an act relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products, the regulation of the transportation of agricultural items, the use of agricultural land, sales and use taxes, and veterinary practice and income taxes, making penalties applicable, and including effective date and applicability provisions. (Formerly SF 2420 , SSB 3123 .) Effective date: Enactment, 07/01/2026, 01/01/2027. Applicability date: 01/01/2027.

A bill for an act relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products, the regulation of the transportation of agricultural items, the use of agricultural land, sales and use taxes, and veterinary practice and income taxes, making penalties applicable, and including effective date and applicability provisions. (Formerly SF 2420 , SSB 3123 .) Effective date: Enactment, 07/01/2026, 01/01/2027. Applicability date: 01/01/2027.

Agriculture Budget Education Taxes
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
2026-05-18
Official status
Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
Effective date
Not listed

Plain English Breakdown

The bill summary does not provide specific details on penalties applicable.

Agricultural Regulations and Programs

This bill sets rules for the Department of Agriculture and Land Stewardship, including promoting agricultural products, regulating transportation of farm items, managing land use, setting sales taxes, and handling veterinary income taxes.

What This Bill Does

  • Gives the Department of Agriculture and Land Stewardship powers to promote Iowa's agricultural commodities and products.
  • Establishes a renewable fuel infrastructure program for retail motor fuel sites.
  • Creates a Choose Iowa promotional program for marketing Iowa agricultural products.
  • Sets up a school purchasing program where schools can buy local food products with matching funds from the department.
  • Creates a food bank purchasing program allowing food banks to purchase local food products with matching funds from the department.

Who It Names or Affects

  • The Department of Agriculture and Land Stewardship
  • Farmers, businesses, and producers in Iowa
  • Schools and school districts participating in the Choose Iowa School Purchasing Program
  • Food banks and emergency feeding organizations

Terms To Know

Choose Iowa Promotional Program
A program that helps promote agricultural products from Iowa.
Renewable Fuel Infrastructure Program
A program to support the installation and conversion of biodiesel infrastructure in retail motor fuel sites.

Limits and Unknowns

  • The bill does not specify how much funding will be available for each school or district under the Choose Iowa School Purchasing Program.
  • Details about penalties applicable are not provided in the summary text.
  • Effective dates and applicability provisions may vary based on specific sections of the bill.

Bill History

  1. 2026-05-18 Iowa Legislature

    Reported correctly enrolled, signed by President and Speaker, and sent to Governor.

  2. 2026-05-02 Iowa Legislature

    Message from House. S.J. 979 .

  3. 2026-05-02 Iowa Legislature

    Immediate message. H.J. 1118 .

  4. 2026-05-02 Iowa Legislature

    Explanations of votes. H.J. 1159 .

  5. 2026-05-02 Iowa Legislature

    Passed House , yeas 81, nays 4. H.J. 1115 .

  6. 2026-05-02 Iowa Legislature

    Amendment H-8469 filed, withdrawn. H.J. 1114 .

  7. 2026-05-02 Iowa Legislature

    Amendment H-8462 withdrawn. H.J. 1114 .

  8. 2026-05-01 Iowa Legislature

    Placed on Ways and Means calendar. H.J. 1085 .

  9. 2026-05-01 Iowa Legislature

    Committee amendment H-8462 filed. H.J. 1085 .

  10. 2026-05-01 Iowa Legislature

    Committee vote: Yeas, 23. Nays, 1. Excused, 1. H.J. 1085 .

  11. 2026-05-01 Iowa Legislature

    Committee report, recommending amendment and passage. H.J. 1085 .

  12. 2026-05-01 Iowa Legislature

    Subcommittee recommends passage.

  13. 2026-04-30 Iowa Legislature

    Subcommittee Meeting: [].

  14. 2026-04-29 Iowa Legislature

    Subcommittee: Wulf, Hora and Jacoby. H.J. 1043 .

  15. 2026-04-29 Iowa Legislature

    Read first time, referred to Ways and Means. H.J. 1034 .

  16. 2026-04-29 Iowa Legislature

    Message from Senate. H.J. 1034 .

  17. 2026-04-28 Iowa Legislature

    Immediate message. S.J. 908 .

  18. 2026-04-28 Iowa Legislature

    Passed Senate , yeas 47, nays 0. S.J. 907 .

  19. 2026-04-28 Iowa Legislature

    Amendment S-5227 filed, adopted. S.J. 907 .

  20. 2026-03-04 Iowa Legislature

    Committee report, approving bill. S.J. 478 .

  21. 2026-03-04 Iowa Legislature

    Introduced, placed on Appropriations calendar. S.J. 476 .

Official Summary Text

A bill for an act relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products, the regulation of the transportation of agricultural items, the use of agricultural land, sales and use taxes, and veterinary practice and income taxes, making penalties applicable, and including effective date and applicability provisions. (Formerly SF 2420 , SSB 3123 .) Effective date: Enactment, 07/01/2026, 01/01/2027. Applicability date: 01/01/2027.

Current Bill Text

Read the full stored bill text
Senate

File

2465

-

Enrolled

Senate

File

2465

AN

ACT

RELATING

TO

AGRICULTURE,

INCLUDING

BY

PROVIDING

FOR

THE

POWERS

AND

DUTIES

OF

THE

DEPARTMENT

OF

AGRICULTURE

AND

LAND

STEWARDSHIP,

INCLUDING

THE

PROMOTION

AND

REGULATION

OF

COMMODITIES

AND

PRODUCTS,

THE

REGULATION

OF

THE

TRANSPORTATION

OF

AGRICULTURAL

ITEMS,

THE

USE

OF

AGRICULTURAL

LAND,

SALES

AND

USE

TAXES,

AND

VETERINARY

PRACTICE

AND

INCOME

TAXES,

MAKING

PENALTIES

APPLICABLE,

AND

INCLUDING

EFFECTIVE

DATE

AND

APPLICABILITY

PROVISIONS.

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

DIVISION

I

DEPARTMENT

OF

AGRICULTURE

AND

LAND

STEWARDSHIP

——

PROMOTION

——

RENEWABLE

FUEL

INFRASTRUCTURE

Section

1.

Section

159A.16,

subsection

3,

paragraphs

a,

b,

and

c,

Code

2026,

are

amended

to

read

as

follows:

a.

For

each

fiscal

year,

not

more

than

one

million

seven

hundred

fifty

thousand

dollars

shall

be

allocated

to

support

the

renewable

fuel

infrastructure

program

for

retail

motor

fuel

sites

as

provided

in

section

159A.14

to

finance

the

installation,

replacement,

or

conversion

of

biodiesel

infrastructure

as

provided

in

that

section.

Senate

File

2465,

p.

2

b.

a.

For

each

fiscal

year,

not

more

than

one

hundred

fifty

thousand

dollars

shall

be

allocated

to

the

department

to

support

the

administration

of

the

programs.

c.

b.

For

each

fiscal

year,

the

department

may

use

up

to

three-quarters

of

one

percent

of

the

program

funds

to

market

the

programs.

Otherwise

the

moneys

shall

not

be

transferred,

used,

obligated,

appropriated,

or

otherwise

encumbered

except

to

allocate

as

financial

incentives

under

the

programs.

DIVISION

II

DEPARTMENT

OF

AGRICULTURE

AND

LAND

STEWARDSHIP

——

PROMOTION

PART

A

GENERAL

Sec.

2.

Section

23A.2,

subsection

8,

Code

2026,

is

amended

by

adding

the

following

new

paragraph:

NEW

PARAGRAPH

.

p.

An

activity

carried

out

by

the

department

of

agriculture

and

land

stewardship

to

promote

the

marketing

of

Iowa

commodities

and

products,

including

as

provided

in

chapters

159

and

187.

Sec.

3.

Section

187.201,

subsection

3,

Code

2026,

is

amended

to

read

as

follows:

3.

Moneys

in

the

fund

are

appropriated

to

the

department

and

shall

be

used

exclusively

to

administer

the

programs

created

in

this

subchapter

chapter

as

determined

and

directed

by

the

department,

and

shall

not

require

further

special

authorization

by

the

general

assembly.

PART

B

CHOOSE

IOWA

PROMOTION

PROGRAMS

Sec.

4.

Section

187.301,

Code

2026,

is

amended

by

adding

the

following

new

subsection:

NEW

SUBSECTION

.

1A.

The

department

shall

enroll

a

person

as

a

choose

Iowa

member

who

is

any

of

the

following:

a.

Actively

participating

in

the

program

by

producing,

processing,

or

marketing

Iowa

agricultural

products

originating

as

commodities

produced

on

Iowa

farms.

b.

Otherwise

supporting

the

program

as

required

by

the

department.

Sec.

5.

Section

187.301,

subsection

2,

Code

2026,

is

amended

by

adding

the

following

new

paragraph:

NEW

PARAGRAPH

.

c.

The

department

may

adopt

rules

providing

Senate

File

2465,

p.

3

for

choose

Iowa

membership

criteria.

Sec.

6.

Section

187.303,

subsections

1

and

2,

Code

2026,

are

amended

to

read

as

follows:

1.

A

person

may

apply

to

the

department

to

participate

enroll

as

a

member

in

the

choose

Iowa

promotional

program

according

to

procedures

established

by

rules

adopted

by

the

department.

The

department

shall

evaluate

and

approve

or

disapprove

applications

an

application

based

on

criteria

established

by

rules

adopted

by

the

department.

The

department

may

disapprove

an

application

if

the

department

determines

the

applicant’s

use

of

the

choose

Iowa

logo

would

be

associated

with

the

consumption

of

an

adulterated

or

illegal

food

item.

2.

The

department

may

enter

into

a

licensing

agreement

with

a

person

participating

enrolled

as

a

member

in

the

program.

The

participating

person

A

member

may

use

the

choose

Iowa

logo

to

advertise

a

food

item

product

originating

as

an

agricultural

commodity

produced

on

an

Iowa

farm,

subject

to

terms

and

conditions

required

by

rules

adopted

by

the

department.

A

licensing

agreement

shall

not

be

for

more

than

one

year.

Sec.

7.

NEW

SECTION

.

187.307

Choose

Iowa

school

purchasing

program.

1.

There

is

created

within

the

department

a

choose

Iowa

school

purchasing

program.

2.

The

department

shall

administer

the

program

according

to

all

of

the

following:

a.

A

farm

or

business

shall

be

eligible

to

participate

in

the

program

if

the

farm

or

business

is

enrolled

as

a

member

of

the

choose

Iowa

promotional

program

as

provided

in

this

part

1

of

subchapter

III.

b.

A

school

or

school

district

is

eligible

to

participate

in

the

program,

if

recognized

by

the

department.

c.

A

qualified

food

product

is

limited

to

meat

and

poultry,

dairy

products

other

than

milk,

grains,

flour,

eggs,

honey,

and

produce.

3.

a.

An

eligible

school

or

school

district

purchasing

a

qualified

food

product

from

an

eligible

farm

or

business

shall

be

reimbursed

on

a

matching

basis

with

the

department

contributing

one

dollar

for

every

one

dollar

expended

by

the

eligible

school

or

school

district.

Senate

File

2465,

p.

4

b.

The

department

may

establish

by

rule

the

method

and

limitations

for

determining

the

amount

of

funding

available

to

each

school

or

school

district

under

this

section.

c.

Notwithstanding

paragraph

“b

”,

if

the

department

determines

that

there

are

not

sufficient

moneys

to

satisfy

all

claims

that

may

be

submitted

by

schools

and

school

districts,

the

department

shall

provide

for

the

distribution

of

the

available

moneys

in

a

manner

determined

equitable

by

the

department,

which

may

include

a

prorated

distribution

to

participating

schools

and

school

districts.

4.

The

department

may

administer

the

program

in

cooperation

with

the

department

of

education

and

the

participating

school

or

school

district

in

which

a

participating

school

is

located.

5.

The

department

may

use

not

more

than

five

percent

of

the

moneys

appropriated

to

support

the

program

in

a

fiscal

year

to

pay

for

the

costs

of

administering

the

program.

6.

The

department

shall

prepare

and

submit

a

report

regarding

its

findings

and

recommendations

to

the

governor

and

general

assembly

not

later

than

July

31

of

each

year.

Sec.

8.

Section

187.331,

Code

2026,

is

amended

to

read

as

follows:

187.331

Choose

Iowa

food

bank

purchasing

program.

1.

There

is

created

within

the

department

a

choose

Iowa

food

bank

purchasing

program.

2.

The

department

shall

administer

the

program

according

to

all

of

the

following

requirements

:

a.

A

farm

or

business

that

owns

or

operates

the

farm

source

shall

be

given

a

preference

to

participate

in

the

program

if

the

farm

or

business

is

currently

participating

eligible

to

participate

in

the

program

if

the

farm

or

business

is

enrolled

as

a

member

in

the

choose

Iowa

promotional

program

as

provided

in

this

part

1

of

subchapter

III.

Otherwise,

a

farm

or

business

may

participate

in

the

program

if

the

farm

or

business

has

applied

to

participate

in

the

choose

Iowa

promotional

program

and

the

department

determines

that

the

application

will

be

approved.

b.

An

eligible

participant

is

limited

to

any

Iowa

food

bank

or

an

Iowa

emergency

feeding

organization,

recognized

by

the

department.

Senate

File

2465,

p.

5

c.

A

qualified

food

product

is

limited

to

meat

and

poultry,

dairy

products,

grains,

flour,

eggs,

honey,

and

produce.

3.

a.

Of

the

moneys

appropriated

to

support

the

program

in

a

fiscal

year,

not

more

than

two

hundred

thousand

dollars

shall

be

used

to

reimburse

Iowa

food

banks

and

Iowa

emergency

feeding

organizations.

b.

3.

a.

An

eligible

participant

Iowa

food

bank

or

an

emergency

feeding

organization

purchasing

a

qualified

food

product

from

an

eligible

farm

or

business

shall

be

reimbursed

on

a

matching

basis

with

the

department

contributing

one

dollar

for

every

one

dollar

expended

by

the

eligible

participant

Iowa

food

bank

or

emergency

feeding

organization

.

c.

b.

An

Iowa

food

bank

or

Iowa

emergency

feeding

organization

shall

not

receive

more

than

fifty

thousand

dollars

per

fiscal

year

for

participating

in

the

program.

4.

c.

The

department

may

use

not

more

than

five

percent

of

the

moneys

appropriated

to

support

the

program

in

a

fiscal

year

to

pay

for

the

costs

of

administering

the

program.

5.

4.

The

department

shall

prepare

and

submit

a

report

regarding

its

findings

and

recommendations

to

the

governor

and

general

assembly

not

later

than

January

15

July

31

of

each

year.

6.

This

section

is

repealed

July

1,

2030.

Sec.

9.

Section

190A.2,

subsections

5

and

9,

Code

2026,

are

amended

by

striking

the

subsections.

Sec.

10.

Section

190A.2,

subsection

7,

Code

2026,

is

amended

to

read

as

follows:

7.

“Program”

means

the

farm-to-school

program

created

in

section

190A.6

190A.3

.

Sec.

11.

Section

190A.3,

subsection

1,

Code

2026,

is

amended

to

read

as

follows:

1.

The

A

farm-to-school

program

is

created

within

the

department.

The

program

shall

seek

to

link

elementary

and

secondary

public

and

nonpublic

schools

in

this

state

with

Iowa

farms

to

provide

schools

with

fresh

and

minimally

processed

food

products

for

inclusion

in

school

meals

and

snacks,

encourage

children

to

develop

healthy

eating

habits,

and

provide

Iowa

farmers

access

to

consumer

markets.

Sec.

12.

Section

190A.5,

subsection

3,

Code

2026,

is

amended

Senate

File

2465,

p.

6

to

read

as

follows:

3.

Moneys

in

the

fund

are

appropriated

to

support

the

farm-to-school

program

in

a

manner

determined

by

the

department,

including

for

reasonable

administrative

costs

incurred

by

the

department.

However,

the

department

shall

not

expend

more

than

four

percent

of

moneys

existing

at

any

one

time

in

the

fund

during

each

fiscal

year

for

purpose

of

paying

costs

associated

with

the

administration

of

the

program

and

fund

incurred

by

the

department

during

that

fiscal

year.

Moneys

expended

from

the

fund

shall

not

require

further

special

authorization

by

the

general

assembly.

Sec.

13.

REPEAL.

Section

190A.6,

Code

2026,

is

repealed.

Sec.

14.

CODE

EDITOR

DIRECTIVE.

1.

The

Code

editor

is

directed

to

make

the

following

transfers:

a.

Section

187.331

to

section

187.308.

b.

Section

159.25

to

section

187.309.

2.

The

Code

editor

shall

correct

internal

references

in

the

Code

and

in

any

enacted

legislation

as

necessary

due

to

the

enactment

of

this

section.

PART

C

INNOVATION

AND

REVITALIZATION

PROGRAMS

Sec.

15.

Section

187.311,

Code

2026,

is

amended

by

adding

the

following

new

subsection:

NEW

SUBSECTION

.

5A.

The

department

may

give

priority

to

an

applicant

who

is

a

beginning

farmer.

Sec.

16.

NEW

SECTION

.

187.315

Butchery

innovation

and

revitalization

program.

1.

A

butchery

innovation

and

revitalization

program

is

created

within

the

department.

The

purpose

of

the

program

is

to

promote

the

development,

modernization,

and

expansion

of

this

state’s

butchery

industry.

2.

In

administering

the

program,

the

department

shall

award

financial

assistance

to

eligible

businesses

to

support

projects

that

do

one

or

more

of

the

following:

a.

To

expand

or

refurbish

an

existing,

or

to

establish

a

new,

state-inspected

small-scale

meat

processing

business.

b.

To

expand

or

refurbish

an

existing,

or

to

establish

a

new,

federally

inspected

small-scale

meat

processing

business.

Senate

File

2465,

p.

7

c.

To

expand

or

refurbish

an

existing,

or

to

establish

a

new,

licensed

custom

locker.

d.

To

expand

or

refurbish

an

existing,

or

to

establish

a

new,

mobile

slaughter

unit

that

operates

in

compliance

with

the

most

current

mobile

slaughter

unit

compliance

guide

issued

by

the

United

States

department

of

agriculture

food

safety

and

inspection

service.

e.

To

rent

buildings,

refrigeration

facilities,

freezer

facilities,

or

equipment

necessary

to

expand

processing

capacity,

including

mobile

slaughter

or

refrigeration

units

used

exclusively

for

meat

or

poultry

processing.

3.

The

department

shall

establish

eligibility

criteria

for

the

program.

The

eligibility

criteria

must

include

all

of

the

following:

a.

The

business

must

be

located

in

this

state.

b.

The

business

must

not

have

been

subject

to

any

regulatory

enforcement

action

related

to

federal,

state,

or

local

environmental,

worker

safety,

food

processing,

or

food

safety

laws,

rules,

or

regulations

within

the

last

five

years.

c.

The

business

must

only

employ

individuals

legally

authorized

to

work

in

this

state.

d.

The

business

must

not

currently

be

in

bankruptcy.

e.

The

business

must

employ

less

than

two

hundred

full-time

nonseasonal

individuals.

4.

An

eligible

business

seeking

financial

assistance

under

this

section

shall

make

application

to

the

department

in

the

manner

and

on

forms

prescribed

by

the

department.

5.

Applications

for

financial

assistance

under

this

section

shall

be

accepted

during

one

or

more

annual

application

periods

established

by

the

department.

Upon

reviewing

and

scoring

all

applications

that

are

received

during

an

application

period,

and

subject

to

the

availability

of

moneys,

the

department

may

award

financial

assistance

to

eligible

businesses.

A

financial

assistance

award

shall

not

exceed

the

amount

of

eligible

project

costs

included

in

the

eligible

business’s

application.

Priority

shall

be

given

to

eligible

businesses

whose

proposed

project

or

projects

under

subsection

2

are

most

likely

to

do

one

or

more

of

the

following:

a.

Create

new

jobs.

Senate

File

2465,

p.

8

b.

Create

or

expand

opportunities

for

local

small-scale

farmers

to

market

processed

meat

under

private

labels.

c.

Provide

greater

flexibility

or

convenience

for

local

small-scale

farmers

to

have

animals

processed.

6.

An

eligible

business

that

is

awarded

financial

assistance

under

this

section

may

apply

for

financial

assistance

under

other

programs

administered

by

the

department.

Sec.

17.

REPEAL.

Section

15E.370,

Code

2026,

is

repealed.

DIVISION

III

DEPARTMENT

OF

AGRICULTURE

AND

LAND

STEWARDSHIP

REGULATION

——

ANIMAL

HEALTH

Sec.

18.

Section

163.1,

Code

2026,

is

amended

by

adding

the

following

new

subsection:

NEW

SUBSECTION

.

7A.

Lease

facilities

in

order

to

carry

out

and

administer

the

provisions

of

this

chapter

related

to

an

infectious

or

contagious

disease

or

a

foreign

animal

disease

preparedness

and

response

effort.

Sec.

19.

NEW

SECTION

.

163.2B

Confidentiality.

1.

Notwithstanding

section

22.7,

all

information

and

records

relating

to

an

infectious

or

contagious

disease

received

or

collected

by

the

department

pursuant

to

this

chapter,

including

rules

adopted

under

this

chapter

by

the

department,

is

confidential

to

the

extent

it

identifies

any

of

the

following:

a.

The

name,

address,

and

contact

information

of

any

person

owning

or

caring

for

an

animal

suspected

of

or

being

affected

with

any

infectious

or

contagious

disease.

b.

Any

location

where

an

animal

suspected

of

or

being

affected

with

any

infectious

or

contagious

disease

has

been

kept.

c.

Information

that

when

considered

together

leads

to

the

identity

of

a

person

described

in

paragraph

“a”

or

a

location

or

premises

described

in

paragraph

“b”

.

2.

Notwithstanding

subsection

1,

the

department,

in

acting

as

the

lawful

custodian

of

the

confidential

record,

may

disclose

the

record

or

any

part

of

the

record

if

it

is

deemed

necessary

by

the

state

veterinarian

to

protect

the

public

health

or

the

health

or

well-being

of

animals

within

the

state.

DIVISION

IV

Senate

File

2465,

p.

9

DEPARTMENT

OF

AGRICULTURE

AND

LAND

STEWARDSHIP

——

REGULATION

——

WEIGHTS

AND

MEASURES

Sec.

20.

Section

210.1,

Code

2026,

is

amended

to

read

as

follows:

210.1

Standard

established

Weights

and

measures

standards

——

compliance

with

federal

law

.

The

weights

and

measures

which

have

been

presented

by

the

department

to

the

United

States

national

institute

of

standards

and

technology

and

approved,

standardized,

and

certified

by

the

institute

in

accordance

with

the

laws

of

the

Congress

of

the

United

States

shall

be

the

standard

weights

and

measures

throughout

the

state

regulated

under

this

chapter

shall

conform

with

Iowa’s

state

primary

standard

of

weights

and

measures

as

described

in

section

215.1B

.

Sec.

21.

Section

213.1,

Code

2026,

is

amended

to

read

as

follows:

213.1

State

metrologist.

The

department

secretary

of

agriculture

may

designate

one

of

its

assistants

the

bureau

chief

of

the

department’s

weights

and

measures

bureau

to

act

as

state

metrologist

of

weights

and

measures.

All

weights

and

measures

sealed

by

the

state

metrologist

shall

be

impressed

with

the

word

“Iowa.”

The

bureau

chief

is

the

appropriate

state

official

responsible

for

cooperating

with

the

national

institute

of

standards

and

technology

as

defined

in

section

215.1

and

in

the

administration

of

weights

and

measures

as

regulated

in

this

subtitle.

Sec.

22.

Section

213.2,

Code

2026,

is

amended

to

read

as

follows:

213.2

Physical

United

States

standards

——

conformity

.

Weights

and

measures

,

which

conform

to

the

standards

of

the

United

States

national

institute

of

standards

and

technology

existing

as

of

January

1,

1979,

that

are

metrologically

traceable

to

the

United

States

standards

supplied

by

the

federal

government

or

approved

as

being

in

compliance

with

its

standards

recognized

by

the

national

bureau

institute

of

standards

and

technology

shall

be

the

Iowa’s

state

primary

standard

of

weights

and

measures

as

verified

by

the

department

.

Such

The

traceable

standards

of

weights

and

measures

shall

Senate

File

2465,

p.

10

be

verified

upon

their

initial

receipt

of

same

by

the

department

and

as

often

as

deemed

necessary

by

the

secretary

of

agriculture

department

.

The

secretary

department

may

provide

for

the

alteration

in

revise

the

state

primary

standard

of

weights

and

measures

in

order

to

maintain

metrological

traceability

with

the

standard

standards

of

the

United

States

national

institute

of

standards

and

technology.

All

such

alterations

The

verification

or

revision

shall

be

made

pursuant

to

rules

promulgated

adopted

by

the

secretary

department

in

accordance

with

chapter

17A

.

Sec.

23.

Section

214.3,

subsection

1,

Code

2026,

is

amended

to

read

as

follows:

1.

A

license

fee

is

imposed

on

a

person

who

uses

or

displays

for

use

a

commercial

weighing

and

measuring

device.

The

license

fee

is

due

the

day

the

department

issues

the

license.

The

amount

of

the

license

fee

shall

be

calculated

in

accordance

with

the

class

or

section

for

devices

as

established

by

handbook

44

of

the

United

States

national

institute

of

standards

and

technology.

Sec.

24.

Section

215.1,

subsection

1,

Code

2026,

is

amended

to

read

as

follows:

1.

a.

“Commercial

weighing

and

measuring

device”

or

“device”

means

a

weight

or

measure

or

weighing

or

measuring

device

used

to

establish

size,

quantity,

area

or

other

quantitative

measurement

of

a

commodity

sold

by

weight

or

measurement,

or

where

when

the

price

to

be

paid

for

producing

the

commodity

is

based

upon

the

weight

or

measurement

of

the

commodity.

The

term

b.

“Commercial

weighing

and

measuring

device”

includes

an

any

of

the

following:

(1)

An

accessory

attached

to

or

used

in

connection

with

a

commercial

weighing

or

measuring

device

when

the

accessory

is

so

designed

or

installed

that

its

operation

may

affect

the

accuracy

of

the

device.

“Commercial

weighing

and

measuring

device”

includes

a

(2)

A

public

scale

or

a

commercial

scanner.

Sec.

25.

Section

215.1,

Code

2026,

is

amended

by

adding

the

following

new

subsection:

NEW

SUBSECTION

.

3A.

“National

institute

of

standards

and

Senate

File

2465,

p.

11

technology”

means

the

national

institute

of

standards

and

technology

established

within

the

United

States

department

of

commerce

pursuant

to

15

U.S.C.

§272.

Sec.

26.

Section

215.1A,

Code

2026,

is

amended

to

read

as

follows:

215.1A

Inspections.

1.

The

Except

as

otherwise

expressly

provided

by

statute,

the

department

shall

regularly

of

agriculture

and

land

stewardship

may

inspect

all

any

commercial

weighing

and

measuring

devices,

and

when

device.

If

the

department

receives

a

complaint

is

made

to

the

department

that

any

false

or

incorrect

alleging

weights

or

measures

are

being

made

inaccurately

recorded

by

a

device

,

the

department

shall

inspect

the

commercial

weighing

and

measuring

devices

which

caused

the

complaint

device

.

2.

The

department

may

inspect

a

prepackaged

goods

good

to

determine

the

accuracy

of

their

its

recorded

weights

weight

.

3.

a.

The

department

may

order

the

owner

of

the

device

or

a

service

agency

that

installed,

serviced,

or

repaired

the

device,

to

deliver

to

the

department

one

or

more

of

the

service

agency’s

most

recent

test

reports

documenting

the

device’s

accuracy.

b.

(1)

Except

as

provided

in

subparagraph

(2),

the

delivery

of

a

report

may

be

in

lieu

of

an

inspection.

(2)

The

department

shall

provide

for

an

inspection

of

any

of

the

following:

(a)

A

motor

fuel

pump

as

required

in

section

214.11.

(b)

A

moisture-measuring

device

as

required

in

section

215A.2.

(c)

A

charging

station

dispensing

electric

fuel

as

required

in

section

452A.41.

Sec.

27.

Section

215.14,

subsection

3,

Code

2026,

is

amended

to

read

as

follows:

3.

Before

approval

by

the

department,

the

specifications

for

a

commercial

weighing

and

measuring

device

shall

be

furnished

to

the

purchaser

of

the

device

by

the

manufacturer.

The

approval

shall

be

based

upon

the

recommendation

of

the

United

States

national

institute

of

standards

and

technology.

Sec.

28.

Section

215.19,

Code

2026,

is

amended

to

read

as

Senate

File

2465,

p.

12

follows:

215.19

Automatic

recorders

on

scales.

Except

for

scales

a

scale

used

by

packers

a

packer

slaughtering

fewer

than

one

hundred

twenty

head

of

livestock

per

day,

all

scales

a

scale

with

a

capacity

over

five

hundred

pounds,

which

are

used

for

commercial

purposes

,

in

this

state,

and

installed

after

January

1,

1981,

shall

be

equipped

with

a

type-registering

weigh

beam,

a

dial

with

a

mechanical

ticket

printer,

an

automatic

weight

recorder,

or

some

similar

commercial

weighing

and

measuring

device

,

which

shall

be

used

for

printing

or

stamping

the

weight

values

on

scale

tickets.

A

scale

or

similar

device

equipped

with

a

malfunctioning

automatic

weight

recorder

may

shall

not

be

used

for

not

more

than

seven

days

if

the

scale

or

similar

device

is

unable

to

print

or

stamp

the

ticket

so

long

as

and

only

if

a

repair

to

the

automatic

recorder

is

immediately

initiated

and

the

user

dates,

signs,

and

accurately

handwrites

the

required

information

on

the

ticket

until

the

scale

or

similar

device

is

operational.

Sec.

29.

Section

215.23,

subsection

2,

Code

2026,

is

amended

to

read

as

follows:

2.

In

determining

a

servicer’s

qualifications,

the

department

may

consider

the

specifications

of

the

United

States

national

institute

of

standards

and

technology,

handbook

44,

“Specifications,

Tolerances,

and

Technical

Requirements

for

Weighing

and

Measuring

Devices”,

or

the

current

successor

or

equivalent

specifications

adopted

by

the

United

States

national

institute

of

standards

and

technology.

Sec.

30.

Section

452A.40,

Code

2026,

is

amended

by

adding

the

following

new

subsection:

NEW

SUBSECTION

.

5A.

“National

institute

of

standards

and

technology”

means

the

same

as

defined

in

section

215.1.

Sec.

31.

REPEAL.

Sections

213.3

and

213.7,

Code

2026,

are

repealed.

Sec.

32.

CODE

EDITOR

DIRECTIVE.

1.

The

Code

editor

is

directed

to

make

the

following

transfers:

a.

Section

213.1

to

section

215.1B.

b.

Section

213.2

to

section

215.1C.

c.

Section

215.18

to

section

215.1D.

Senate

File

2465,

p.

13

d.

Section

215.1A

to

section

215.1E.

2.

The

Code

editor

shall

correct

internal

references

in

the

Code

and

in

any

enacted

legislation

as

necessary

due

to

the

enactment

of

this

section.

DIVISION

V

DEPARTMENT

OF

AGRICULTURE

AND

LAND

STEWARDSHIP

REGULATION

——

GRAIN

MARKETING

PART

A

GRAIN

DEALERS

Sec.

33.

Section

203.3,

subsection

4,

paragraph

b,

Code

2026,

is

amended

by

striking

the

paragraph

and

inserting

in

lieu

thereof

the

following:

b.

The

grain

dealer

shall

submit,

as

required

by

the

department,

a

financial

statement

that

is

accompanied

by

an

unqualified

opinion

based

upon

an

audit

performed

by

a

certified

public

accountant

licensed

in

this

state.

However,

the

department

may

accept

a

qualification

in

an

opinion

that

is

unavoidable

by

any

audit

procedure

that

is

permitted

under

generally

accepted

accounting

principles.

An

opinion

that

is

qualified

because

of

a

limited

audit

procedure

or

because

the

scope

of

an

audit

is

limited

shall

not

be

accepted

by

the

department.

The

department

shall

not

require

that

a

grain

dealer

submit

more

than

one

such

unqualified

opinion

per

year.

The

grain

dealer,

except

as

provided

in

section

203.15

,

may

elect

to

submit

a

financial

statement

that

is

accompanied

by

the

report

of

a

certified

public

accountant

licensed

in

this

state

that

is

based

upon

a

review

performed

by

the

certified

public

accountant

in

lieu

of

the

audited

financial

statement

specified

in

this

paragraph.

However,

at

any

time

the

department

may

require

a

financial

statement

that

is

accompanied

by

the

report

of

a

certified

public

accountant

licensed

in

this

state

that

is

based

upon

a

review

performed

by

a

certified

public

accountant

if

the

department

has

good

cause.

A

grain

dealer

shall

submit

financial

statements

to

the

department

in

addition

to

those

required

in

this

paragraph

if

the

department

determines

that

it

is

necessary

to

verify

the

grain

dealer’s

financial

status

or

compliance

with

this

subsection

.

Sec.

34.

Section

203.3,

subsection

5,

paragraph

b,

Code

Senate

File

2465,

p.

14

2026,

is

amended

by

striking

the

paragraph

and

inserting

in

lieu

thereof

the

following:

b.

The

grain

dealer

shall

submit,

as

required

by

the

department,

a

financial

statement

that

is

accompanied

by

an

unqualified

opinion

based

upon

an

audit

performed

by

a

certified

public

accountant

licensed

in

this

state.

However,

the

department

may

accept

a

qualification

in

an

opinion

that

is

unavoidable

by

any

audit

procedure

that

is

permitted

under

generally

accepted

accounting

principles.

An

opinion

that

is

qualified

because

of

a

limited

audit

procedure

or

because

the

scope

of

an

audit

is

limited

shall

not

be

accepted

by

the

department.

The

department

shall

not

require

that

a

grain

dealer

submit

more

than

one

such

unqualified

opinion

per

year.

The

grain

dealer

may

elect,

however,

to

submit

a

financial

statement

that

is

accompanied

by

the

report

of

a

certified

public

accountant

licensed

in

this

state

that

is

based

upon

a

review

performed

by

the

certified

public

accountant

in

lieu

of

the

audited

financial

statement

specified

in

this

paragraph.

However,

at

any

time

the

department

may

require

a

financial

statement

that

is

accompanied

by

the

report

of

a

certified

public

accountant

licensed

in

this

state

that

is

based

upon

a

review

performed

by

a

certified

public

accountant

if

the

department

has

good

cause.

A

grain

dealer

shall

submit

financial

statements

to

the

department

in

addition

to

those

required

in

this

paragraph

if

the

department

determines

that

it

is

necessary

to

verify

the

grain

dealer’s

financial

status

or

compliance

with

this

section

.

Sec.

35.

Section

203.8,

subsection

2,

paragraph

a,

Code

2026,

is

amended

to

read

as

follows:

a.

(1)

“Delivery”

Subject

to

subparagraph

(2),

“delivery”

means

the

transfer

of

title

to

and

possession

of

grain

by

a

seller

to

a

grain

dealer

or

to

another

person

in

accordance

with

the

terms

of

an

agreement

of

by

the

seller

and

the

grain

dealer.

(2)

Unless

title

to

grain

was

previously

transferred

pursuant

to

an

ordinary

cash-sale

contract,

title

to

grain

sold

by

credit-sale

contract

is

deemed

to

have

transferred

to

the

grain

dealer

when

all

of

the

following

occurs:

(a)

The

credit-sale

contract

is

signed

by

both

the

grain

Senate

File

2465,

p.

15

dealer

and

the

seller.

(b)

The

grain

dealer

has

possession

of

the

grain

or

another

person

has

possession

of

the

grain

in

accordance

with

the

terms

of

the

credit-sale

contract.

Sec.

36.

Section

203.12,

subsection

1,

Code

2026,

is

amended

to

read

as

follows:

1.

Upon

the

cessation

of

a

grain

dealer

license

by

revocation,

cancellation,

or

expiration

pursuant

to

section

203.10

or

upon

the

filing

of

a

petition

in

bankruptcy

by

a

grain

dealer

,

any

claim

for

the

purchase

price

of

grain

against

the

grain

dealer

shall

be

made

in

writing

and

filed

with

the

grain

dealer

and

with

the

issuer

of

a

deficiency

bond

or

of

an

irrevocable

letter

of

credit

and

with

the

department

within

one

hundred

twenty

days

after

the

date

of

the

cessation

or

the

filing

of

a

petition

in

bankruptcy,

whichever

occurs

earlier

.

A

failure

to

make

this

timely

claim

relieves

the

issuer

and

the

grain

depositors

and

sellers

indemnity

fund

provided

in

chapter

203D

of

all

obligations

to

the

claimant.

Sec.

37.

Section

203.12A,

subsection

5,

Code

2026,

is

amended

to

read

as

follows:

5.

The

Iowa

grain

indemnity

fund

board,

upon

written

demand

of

the

grain

dealer,

shall

file

a

termination

statement

with

the

secretary

of

state,

if

after

one

hundred

eighty

days

from

the

date

that

the

lien

is

perfected

the

grain

dealer’s

license

has

not

ceased

by

revocation,

cancellation,

or

expiration

pursuant

to

section

203C.10

.

Upon

filing

the

termination

statement,

the

lien

becomes

unperfected.

The

board

shall

also

deliver

a

copy

of

the

termination

statement

to

the

grain

dealer.

Sec.

38.

Section

203.15,

subsection

4,

Code

2026,

is

amended

by

striking

the

subsection

and

inserting

in

lieu

thereof

the

following:

4.

a.

A

grain

dealer

shall

not

purchase

grain

on

credit-sale

contract

during

any

time

period

in

which

the

grain

dealer

fails

to

maintain

fifty

cents

of

net

worth

for

each

outstanding

bushel

of

grain

purchased

under

credit.

The

grain

dealer

may

maintain

a

deficiency

bond

or

an

irrevocable

letter

of

credit

in

the

amount

of

two

thousand

dollars

for

each

one

thousand

dollars

or

fraction

thereof

of

deficiency

in

net

Senate

File

2465,

p.

16

worth.

b.

A

grain

dealer

who

is

also

a

warehouse

operator

licensed

by

the

department

under

chapter

203C

or

the

United

States

department

of

agriculture

under

the

United

States

Warehouse

Act,

and

who

does

not

have

a

sufficient

quantity

or

quality

of

grain

to

satisfy

the

warehouse

operator’s

obligations

based

on

an

examination

by

the

department

or

the

United

States

department

of

agriculture

shall

not

purchase

grain

on

credit-sale

contract

to

correct

the

shortage

of

grain.

c.

(1)

A

grain

dealer

must

meet

at

least

either

of

the

following

conditions:

(a)

The

grain

dealer’s

last

financial

statement

required

to

be

submitted

to

the

department

pursuant

to

section

203.3

is

accompanied

by

an

unqualified

opinion

based

upon

an

audit

performed

by

a

certified

public

accountant

licensed

in

this

state.

(b)

The

grain

dealer

files

a

bond

with

the

department

in

the

amount

of

one

hundred

thousand

dollars

payable

to

the

department.

(2)

(a)

The

bond

filed

with

the

department

under

this

paragraph

shall

be

used

to

indemnify

sellers

for

losses

resulting

from

a

breach

of

a

credit-sale

contract

as

provided

by

rules

adopted

by

the

department.

The

rules

shall

include

but

are

not

limited

to

procedures

and

criteria

for

providing

notice,

filing

claims,

valuing

losses,

and

paying

claims.

The

bond

provided

in

this

paragraph

shall

be

in

addition

to

any

other

bond

required

in

this

chapter

.

(b)

The

bond

shall

not

be

canceled

by

the

issuer

on

less

than

ninety

days’

notice

by

certified

mail

to

the

department

and

the

principal.

However,

if

an

adequate

replacement

bond

is

filed

with

the

department,

the

department

may

authorize

the

cancellation

of

the

original

bond

before

the

end

of

the

ninety-day

period.

(c)

If

an

adequate

replacement

bond

is

not

received

by

the

department

within

sixty

days

of

the

issuance

of

the

notice

of

cancellation,

the

department

shall

suspend

the

grain

dealer’s

license.

The

department

shall

cause

an

inspection

of

the

licensed

grain

dealer

immediately

at

the

end

of

the

sixty-day

period.

If

a

replacement

bond

is

not

filed

within

another

Senate

File

2465,

p.

17

thirty

days

following

the

suspension,

the

department

shall

revoke

the

grain

dealer’s

license.

(3)

When

a

license

is

revoked,

the

department

shall

provide

notice

of

the

revocation

by

ordinary

mail

to

the

last

known

address

of

each

holder

of

an

outstanding

credit-sale

contract

and

all

known

sellers.

PART

B

GRAIN

OPERATORS

Sec.

39.

Section

203C.6,

subsection

4,

paragraph

b,

Code

2026,

is

amended

by

striking

the

paragraph

and

inserting

in

lieu

thereof

the

following:

b.

The

warehouse

operator

shall

submit,

as

required

by

the

department,

a

financial

statement

that

is

accompanied

by

an

unqualified

opinion

based

upon

an

audit

performed

by

a

certified

public

accountant

licensed

in

this

state.

However,

the

department

may

accept

a

qualification

in

an

opinion

that

is

unavoidable

by

any

audit

procedure

that

is

permitted

under

generally

accepted

accounting

principles.

An

opinion

that

is

qualified

because

of

a

limited

audit

procedure

or

because

the

scope

of

an

audit

is

limited

shall

not

be

accepted

by

the

department.

The

department

shall

not

require

that

a

warehouse

operator

submit

more

than

one

such

unqualified

opinion

per

year.

The

warehouse

operator

may

elect,

however,

to

submit

a

financial

statement

that

is

accompanied

by

the

report

of

a

certified

public

accountant

licensed

in

this

state

that

is

based

upon

a

review

performed

by

the

certified

public

accountant

in

lieu

of

the

audited

financial

statement

specified

in

this

paragraph.

However,

at

any

time

the

department

may

require

a

financial

statement

that

is

accompanied

by

the

report

of

a

certified

public

accountant

licensed

in

this

state

that

is

based

upon

a

review

performed

by

a

certified

public

accountant

if

the

department

has

good

cause.

A

warehouse

operator

shall

submit

financial

statements

to

the

department

in

addition

to

those

required

in

this

paragraph

if

the

department

determines

that

it

is

necessary

to

verify

the

warehouse

operator’s

financial

status

or

compliance

with

this

subsection

.

Sec.

40.

Section

203C.6,

subsection

5,

paragraph

b,

Code

2026,

is

amended

by

striking

the

paragraph

and

inserting

in

lieu

thereof

the

following:

Senate

File

2465,

p.

18

b.

The

warehouse

operator

shall

submit,

as

required

by

the

department,

a

financial

statement

that

is

accompanied

by

an

unqualified

opinion

based

upon

an

audit

performed

by

a

certified

public

accountant

licensed

in

this

state.

However,

the

department

may

accept

a

qualification

in

an

opinion

that

is

unavoidable

by

any

audit

procedure

that

is

permitted

under

generally

accepted

accounting

principles.

An

opinion

that

is

qualified

because

of

a

limited

audit

procedure

or

because

the

scope

of

an

audit

is

limited

shall

not

be

accepted

by

the

department.

The

department

shall

not

require

that

a

warehouse

operator

submit

more

than

one

such

unqualified

opinion

per

year.

The

warehouse

operator

may

elect,

however,

to

submit

a

financial

statement

that

is

accompanied

by

the

report

of

a

certified

public

accountant

licensed

in

this

state

that

is

based

upon

a

review

performed

by

the

certified

public

accountant

in

lieu

of

the

audited

financial

statement

specified

in

this

paragraph.

However,

at

any

time

the

department

may

require

a

financial

statement

that

is

accompanied

by

the

report

of

a

certified

public

accountant

licensed

in

this

state

that

is

based

upon

a

review

performed

by

a

certified

public

accountant

if

the

department

has

good

cause.

A

warehouse

operator

shall

submit

financial

statements

to

the

department

in

addition

to

those

required

in

this

paragraph

if

the

department

determines

that

it

is

necessary

to

verify

the

warehouse

operator’s

financial

status

or

compliance

with

this

subsection

.

PART

C

GRAIN

DEPOSITORS

AND

SELLERS

INDEMNIFICATION

Sec.

41.

Section

203D.3A,

subsection

2,

Code

2026,

is

amended

by

adding

the

following

new

paragraph:

NEW

PARAGRAPH

.

e.

(1)

If

the

per-bushel

fee

is

passed

on

to

a

seller,

the

per-bushel

fee

shall

occur

at

the

time

of

payment.

(2)

As

used

in

subparagraph

(1),

“payment”

means

the

same

as

defined

in

section

203.8.

Sec.

42.

Section

203D.6,

subsection

8,

paragraph

a,

Code

2026,

is

amended

to

read

as

follows:

a.

Upon

a

determination

by

the

board

that

an

eligible

claim

satisfies

the

requirements

in

subsection

4

,

the

board

shall

indemnify

the

claimant

as

a

depositor

under

subsection

Senate

File

2465,

p.

19

5

,

and

a

seller

under

subsection

6

.

Upon

a

determination

by

the

board

that

an

eligible

repayment

claim

was

filed

by

that

seller

under

section

203D.6A

,

derives

from

the

same

covered

transaction

during

the

claim

period,

and

the

repayment

loss

incurred

for

that

claim,

the

board

shall

indemnify

the

claimant

as

a

seller

subject

to

the

requirements

of

this

section

and

section

203D.6A

.

Sec.

43.

Section

203D.6A,

subsection

2,

Code

2026,

is

amended

to

read

as

follows:

2.

To

be

timely,

a

seller

must

file

a

repayment

claim

with

the

department

not

later

than

sixty

days

after

the

amount

of

the

seller’s

loss

is

finalized

by

a

bankruptcy

court,

whether

by

an

order

issued,

judgment

entered,

or

settlement

agreement

approved.

However,

if

a

seller’s

loss

is

based

upon

a

bankruptcy

court’s

default

judgment,

to

be

timely,

the

seller

must

file

a

repayment

claim

with

the

department

not

later

than

sixty

days

after

the

bankruptcy

court’s

default

judgment

is

entered

or

a

subsequent

settlement

agreement

is

approved

and

entered,

whichever

is

later.

PART

D

EFFECTIVE

DATE

Sec.

44.

EFFECTIVE

DATE.

This

division

of

this

Act,

being

deemed

of

immediate

importance,

takes

effect

upon

enactment.

DIVISION

VI

DEPARTMENT

OF

TRANSPORTATION

——

IMPLEMENTS

OF

HUSBANDRY

Sec.

45.

Section

321.457,

subsection

2,

paragraph

f,

Code

2026,

is

amended

to

read

as

follows:

f.

(1)

A

trailer

or

semitrailer,

laden

or

unladen,

shall

not

have

an

overall

length

in

excess

of

fifty-three

feet

when

operating

in

a

truck

tractor-semitrailer

combination

exclusive

of

retractable

extensions

used

to

support

the

load.

However,

when

a

trailer

or

semitrailer

is

used

exclusively

for

the

transportation

of

passenger

vehicles,

light

delivery

trucks,

panel

delivery

trucks,

pickup

trucks,

recreational

vehicle

chassis,

or

boats,

the

load

carried

on

the

trailer

or

semitrailer

may

extend

up

to

three

feet

beyond

the

front

bumper

and

up

to

four

feet

beyond

the

rear

bumper

of

the

trailer

or

semitrailer.

(2)

A

lowboy

semitrailer,

laden

or

unladen,

which

that

is

Senate

File

2465,

p.

20

designed

and

exclusively

used

for

the

transportation

of

either

construction

equipment

or

an

implement

of

husbandry

shall

not

have

an

overall

length

in

excess

of

fifty-seven

feet

when

used

in

a

truck

tractor-semitrailer

combination.

DIVISION

VII

AGRICULTURAL

TOURISM

Sec.

46.

Section

673A.3,

subsection

6,

paragraph

b,

Code

2026,

is

amended

to

read

as

follows:

b.

“Farm”

includes

but

is

not

limited

to

a

farm

field,

orchard,

tree

farm,

nursery,

greenhouse,

garden,

elevator,

seedhouse,

barn,

warehouse,

animal

feeding

operation

structure,

winery,

brewery,

distillery,

or

any

personal

property

located

on

the

land

including

machinery

or

equipment

used

in

the

production

of

a

farm

commodity.

Sec.

47.

Section

673A.3,

subsection

9,

Code

2026,

is

amended

to

read

as

follows:

9.

“Farm

crop”

means

a

plant

or

fungus

used

for

food,

animal

feed,

fiber,

or

oil,

energy,

or

decoration,

including

any

of

the

following:

a.

A

forage

or

cereal

plant,

including

but

not

limited

to

alfalfa,

barley,

buckwheat,

corn,

flax,

forage,

millet,

oats,

popcorn,

rye,

sorghum,

soybeans,

sunflowers,

wheat,

and

grasses

used

for

forage

or

silage.

b.

Edible

or

ornamental

produce,

including

but

not

limited

to

fruit

such

as

apples,

cherries,

peaches,

pears,

berries,

and

grapes;

vegetables

such

as

asparagus,

broccoli,

and

carrots;

lentils;

tubers;

squashes

and

pumpkins;

gourds;

nuts;

maple

syrup;

mushrooms;

Christmas

trees;

and

flowers.

c.

Honey.

DIVISION

VIII

LAND

USE

Sec.

48.

Section

335.2,

Code

2026,

is

amended

by

adding

the

following

new

subsection:

NEW

SUBSECTION

.

4.

As

used

in

subsection

1,

an

agricultural

purpose

includes

but

is

not

limited

to

an

agricultural

tourism

activity

or

event,

value-added

agricultural

processing,

direct-to-consumer

marketing,

or

other

on-farm

enterprises

that

support

the

economic

viability

of

the

farm.

Sec.

49.

Section

335.28,

Code

2026,

is

amended

to

read

as

Senate

File

2465,

p.

21

follows:

335.28

Agricultural

experiences

experience

.

1.

a.

For

purposes

of

this

section

,

“agricultural

experience”

includes

but

is

not

limited

to

any

agriculture-related

activity

,

or

agriculture-related

event

,

as

a

that

constitutes

a

secondary

use

in

conjunction

with

agricultural

production,

on

a

farm

which

if

the

agriculture-related

activity

,

or

agriculture-related

event,

is

located

on

a

farm

and

open

to

the

public

with

for

the

intended

purpose

of

promoting

or

educating

the

public

about

agriculture,

agricultural

practices,

agricultural

activities,

or

agricultural

products.

b.

“Agricultural

experience”

also

includes

any

of

the

following:

(1)

Agricultural

tourism

activities,

such

as

recreational,

entertainment,

dining,

or

celebratory

events,

or

short-term

rental

opportunities

offered

on

a

working

farm,

so

long

as

the

farm’s

primary

use

remains

agricultural

production.

(2)

A

fair

event

conducted

on

a

fairgrounds

under

the

management

or

control

of

a

fair

as

defined

in

section

174.1.

2.

To

assist

in

the

promotion

of

agricultural

experiences,

a

county

shall

not

require

a

conditional

use

permit,

special

use

permit,

special

exception,

or

variance

for

an

agricultural

experiences

experience

on

property

of

which

the

primary

use

is

agricultural

production.

Sec.

50.

EFFECTIVE

DATE.

This

division

of

this

Act,

being

deemed

of

immediate

importance,

takes

effect

upon

enactment.

Sec.

51.

APPLICABILITY.

Any

conditional

use

permit,

special

use

permit,

special

exception,

or

variance

described

in

section

335.28,

as

amended

by

this

division

of

this

Act,

is

void

and

unenforceable.

DIVISION

IX

HONEYBEES

——

SALES

AND

USE

TAX

EXEMPTION

Sec.

52.

Section

423.3,

Code

2026,

is

amended

by

adding

the

following

new

subsection:

NEW

SUBSECTION

.

111.

The

sales

price

of

honeybees.

DIVISION

X

VETERINARY

PRACTICE

PART

A

Senate

File

2465,

p.

22

RURAL

VETERINARIAN

LOAN

REPAYMENT

PROGRAM

Sec.

53.

Section

256.226,

subsection

4,

paragraph

c,

Code

2026,

is

amended

to

read

as

follows:

c.

(1)

Secure

Subject

to

subparagraph

(2),

secure

an

offer

of

employment

or

establish

and

maintain

a

practice

in

a

veterinary

shortage

situation

or

rural

service

commitment

area

and

engage

in

the

full-time

practice

of

veterinary

medicine

for

a

period

of

four

consecutive

years

after

entering

into

the

agreement

in

the

veterinary

shortage

area

or

rural

service

commitment

area

,

unless

the

loan

repayment

recipient

receives

.

(2)

(a)

The

loan

repayment

recipient

may

notify

the

commission

that

the

loan

repayment

recipient

will

complete

the

years

of

full-time

practice

required

under

the

agreement

by

securing

new

employment,

or

establishing

and

maintaining

a

new

practice,

in

the

same

veterinary

shortage

area

or

rural

service

commitment

area,

according

to

rules

adopted

by

the

commission.

(b)

The

commission

may

grant

the

loan

repayment

recipient

a

waiver

from

the

commission

to

complete

the

years

of

full-time

practice

required

under

the

agreement

in

another

veterinary

shortage

area

or

rural

service

commitment

area

pursuant

to

subsection

7

.

PART

B

INCOME

TAX

EXEMPTION

Sec.

54.

Section

422.7,

Code

2026,

is

amended

by

adding

the

following

new

subsection:

NEW

SUBSECTION

.

46.

a.

Subtract,

to

the

extent

included,

loan

repayments

received

under

a

program

agreement

entered

into

by

a

taxpayer

who

is

a

loan

repayment

recipient

and

the

Iowa

college

student

aid

commission

pursuant

to

section

256.226,

if

the

taxpayer

fulfills

the

obligation

to

engage

in

the

practice

of

veterinary

medicine

according

to

terms

of

that

section

and

the

program

agreement.

b.

The

amount

subtracted

in

paragraph

“a”

shall

not

exceed

the

following

limits:

(1)

For

any

tax

year,

fifteen

thousand

dollars.

(2)

For

the

aggregate

of

all

tax

years,

sixty

thousand

dollars.

(3)

In

any

case,

the

amount

of

the

outstanding

eligible

loan.

Senate

File

2465,

p.

23

Sec.

55.

EFFECTIVE

DATE.

This

part

of

this

division

of

this

Act

takes

effect

January

1,

2027.

Sec.

56.

APPLICABILITY.

This

part

of

this

division

of

this

Act

applies

to

tax

years

beginning

on

or

after

January

1,

2027.

______________________________

AMY

SINCLAIR

President

of

the

Senate

______________________________

PAT

GRASSLEY

Speaker

of

the

House

I

hereby

certify

that

this

bill

originated

in

the

Senate

and

is

known

as

Senate

File

2465,

Ninety-first

General

Assembly.

______________________________

W.

CHARLES

SMITHSON

Secretary

of

the

Senate

Approved

_______________,

2026

______________________________

KIM

REYNOLDS

Governor