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SF2478 • 2026

A bill for an act relating to transportation and other infrastructure-related appropriations to the department of transportation, including allocation and use of moneys from the road use tax fund and the primary road fund. (Formerly SSB 3186 .) Effective date: 07/01/2026

A bill for an act relating to transportation and other infrastructure-related appropriations to the department of transportation, including allocation and use of moneys from the road use tax fund and the primary road fund. (Formerly SSB 3186 .) Effective date: 07/01/2026

Budget 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
2026-05-11
Official status
Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details on how citizens will be affected, nor does it specify the exact nature of all initiatives beyond those explicitly listed in the bill text.

Transportation and Infrastructure Funding Act

This act provides funding for the Department of Transportation from the Road Use Tax Fund and Primary Road Fund to support various transportation-related projects and operations in fiscal year 2026-2027.

What This Bill Does

  • Allocates money from the Road Use Tax Fund to cover salaries, maintenance, and other expenses for the Department of Transportation in fiscal year 2026-2027.
  • Appropriates funds from the Primary Road Fund to support transportation operations, utility services, equipment replacement, major maintenance activities, and facility routine maintenance.

Who It Names or Affects

  • The Department of Transportation receives funding for its projects and operations.

Terms To Know

Road Use Tax Fund
A fund that collects taxes from road users to support transportation-related expenses.
Primary Road Fund
A fund dedicated to financing major road projects and maintenance activities.

Limits and Unknowns

  • The bill does not specify how much money will be available beyond the fiscal year 2026-2027.
  • It is unclear what happens if funds are not used by their designated deadlines.

Bill History

  1. 2026-05-11 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. 996 .

  3. 2026-05-02 Iowa Legislature

    Immediate message. H.J. 1131 .

  4. 2026-05-02 Iowa Legislature

    Passed House , yeas 85, nays 1. H.J. 1130 .

  5. 2026-05-02 Iowa Legislature

    Amendment H-8437 withdrawn. H.J. 1130 .

  6. 2026-04-29 Iowa Legislature

    Placed on Appropriations calendar. H.J. 1045 .

  7. 2026-04-29 Iowa Legislature

    Committee amendment H-8437 filed. H.J. 1045 .

  8. 2026-04-29 Iowa Legislature

    Committee vote: Yeas,16. Nays, 7. Excused, 2. H.J. 1045 .

  9. 2026-04-29 Iowa Legislature

    Committee report, recommending amendment and passage. H.J. 1045 .

  10. 2026-04-28 Iowa Legislature

    Read first time, referred to Appropriations. H.J. 1013 .

  11. 2026-04-27 Iowa Legislature

    Message from Senate. H.J. 1011 .

  12. 2026-04-27 Iowa Legislature

    Immediate message. S.J. 890 .

  13. 2026-04-27 Iowa Legislature

    Passed Senate , yeas 46, nays 0. S.J. 886 .

  14. 2026-04-02 Iowa Legislature

    Committee report, approving bill. S.J. 713 .

  15. 2026-04-02 Iowa Legislature

    Introduced, placed on Appropriations calendar. S.J. 712 .

Official Summary Text

A bill for an act relating to transportation and other infrastructure-related appropriations to the department of transportation, including allocation and use of moneys from the road use tax fund and the primary road fund. (Formerly SSB 3186 .) Effective date: 07/01/2026

Current Bill Text

Read the full stored bill text
Senate

File

2478

-

Enrolled

Senate

File

2478

AN

ACT

RELATING

TO

TRANSPORTATION

AND

OTHER

INFRASTRUCTURE-RELATED

APPROPRIATIONS

TO

THE

DEPARTMENT

OF

TRANSPORTATION,

INCLUDING

ALLOCATION

AND

USE

OF

MONEYS

FROM

THE

ROAD

USE

TAX

FUND

AND

THE

PRIMARY

ROAD

FUND.

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

Section

1.

ROAD

USE

TAX

FUND

——

FY

2026-2027.

There

is

appropriated

from

the

road

use

tax

fund

created

in

section

312.1

to

the

department

of

transportation

for

the

fiscal

year

beginning

July

1,

2026,

and

ending

June

30,

2027,

the

following

amounts,

or

so

much

thereof

as

is

necessary,

to

be

used

for

the

Senate

File

2478,

p.

2

purposes

designated:

1.

For

salaries,

support,

maintenance,

and

miscellaneous

purposes,

and

for

not

more

than

the

following

full-time

equivalent

positions:

a.

Transportation

operations:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

17,723,539

b.

Motor

vehicles:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

.

.

.

.

.

.

.

.

.

.

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.

.

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.

.

.

.

$

34,234,969

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

.

.

.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

FTEs

294.00

2.

For

payments

to

the

department

of

administrative

services

and

the

department

of

management

for

utility

services:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

1,823,348

3.

For

unemployment

compensation:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

7,000

4.

For

payments

to

the

department

of

administrative

services

for

paying

workers’

compensation

claims

under

chapter

85

on

behalf

of

employees

of

the

department

of

transportation:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

199,907

5.

For

payment

to

the

general

fund

of

the

state

for

indirect

cost

recoveries:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

90,000

6.

For

reimbursement

to

the

auditor

of

state

for

audit

expenses

as

provided

in

section

11.5B

:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

107,884

7.

For

automation,

telecommunications,

and

related

costs

associated

with

the

county

issuance

of

driver’s

licenses

and

vehicle

registrations

and

titles:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

1,406,000

8.

For

costs

associated

with

participation

in

the

Mississippi

river

parkway

commission:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

40,000

9.

For

costs

associated

with

the

traffic

and

criminal

software

program

and

the

mobile

architecture

and

communications

handling

program:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

300,000

10.

For

motor

vehicle

division

field

facility

maintenance

projects

at

various

locations:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

400,000

11.

For

costs

associated

with

motor

vehicle

division

Senate

File

2478,

p.

3

systems

modernization:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

20,000,000

For

purposes

of

section

8.33

,

unless

specifically

provided

otherwise,

moneys

appropriated

in

subsections

10

and

11

that

remain

unencumbered

or

unobligated

shall

not

revert

but

shall

remain

available

for

expenditure

for

the

purposes

designated

until

the

close

of

the

fiscal

year

that

ends

three

years

after

the

end

of

the

fiscal

year

for

which

the

appropriation

was

made.

However,

if

the

project

or

projects

for

which

the

appropriation

was

made

are

completed

in

an

earlier

fiscal

year,

unencumbered

or

unobligated

moneys

shall

revert

at

the

close

of

that

same

fiscal

year.

Sec.

2.

PRIMARY

ROAD

FUND

——

FY

2026-2027.

There

is

appropriated

from

the

primary

road

fund

created

in

section

313.3

to

the

department

of

transportation

for

the

fiscal

year

beginning

July

1,

2026,

and

ending

June

30,

2027,

the

following

amounts,

or

so

much

thereof

as

is

necessary,

to

be

used

for

the

purposes

designated:

1.

For

transportation

operations

salaries,

support,

maintenance,

and

miscellaneous

purposes,

and

for

not

more

than

the

following

full-time

equivalent

positions:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$348,619,071

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

FTEs

2,363.00

2.

For

payments

to

the

department

of

administrative

services

and

the

department

of

management

for

utility

services:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

11,200,563

3.

For

unemployment

compensation:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

138,000

4.

For

payments

to

the

department

of

administrative

services

for

paying

workers’

compensation

claims

under

chapter

85

on

behalf

of

the

employees

of

the

department

of

transportation:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

4,835,877

5.

For

payment

to

the

general

fund

of

the

state

for

indirect

cost

recoveries:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

660,000

6.

For

reimbursement

to

the

auditor

of

state

for

audit

expenses

as

provided

in

section

11.5B

:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

.

.

.

.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

662,716

Senate

File

2478,

p.

4

7.

For

costs

associated

with

producing

transportation

maps:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

195,000

8.

For

inventory

and

equipment

replacement:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

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.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

23,623,165

9.

For

costs

associated

with

the

statewide

interoperability

network:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

.

.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

442,162

10.

For

facility

major

maintenance

and

enhancement:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

7,300,000

11.

For

facility

routine

maintenance

and

preservation:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

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.

.

.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

8,050,000

12.

For

replacement

of

the

Alton

maintenance

garage:

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

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.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

$

13,000,000

For

purposes

of

section

8.33

,

unless

specifically

provided

otherwise,

moneys

appropriated

in

subsections

10

through

12

that

remain

unencumbered

or

unobligated

shall

not

revert

but

shall

remain

available

for

expenditure

for

the

purposes

designated

until

the

close

of

the

fiscal

year

that

ends

three

years

after

the

end

of

the

fiscal

year

for

which

the

appropriation

was

made.

However,

if

the

project

or

projects

for

which

such

appropriation

was

made

are

completed

in

an

earlier

fiscal

year,

unencumbered

or

unobligated

moneys

shall

revert

at

the

close

of

that

same

fiscal

year.

Sec.

3.

2023

Iowa

Acts,

chapter

117,

section

2,

unnumbered

paragraph

2,

is

amended

to

read

as

follows:

For

purposes

of

section

8.33

,

unless

specifically

provided

otherwise,

moneys

appropriated

in

subsections

10

through

13

12

that

remain

unencumbered

or

unobligated

shall

not

revert

but

shall

remain

available

for

expenditure

for

the

purposes

designated

until

the

close

of

the

fiscal

year

that

ends

three

years

after

the

end

of

the

fiscal

year

for

which

the

appropriation

was

made.

For

purposes

of

section

8.33,

unless

specifically

provided

otherwise,

moneys

appropriated

in

subsection

13

that

remain

unencumbered

or

unobligated

shall

not

revert

but

shall

remain

available

for

expenditure

for

the

purposes

designated

until

the

close

of

the

fiscal

year

that

ends

four

years

after

the

end

of

the

fiscal

year

for

which

the

appropriation

was

made.

However,

if

the

project

or

projects

for

which

such

appropriation

was

made

are

completed

in

an

Senate

File

2478,

p.

5

earlier

fiscal

year,

unencumbered

or

unobligated

moneys

shall

revert

at

the

close

of

that

same

fiscal

year.

______________________________

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

2478,

Ninety-first

General

Assembly.

______________________________

W.

CHARLES

SMITHSON

Secretary

of

the

Senate

Approved

_______________,

2026

______________________________

KIM

REYNOLDS

Governor