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Kim Reynolds
governor
Office of the Governor Chris Cournoyer
lt governor
June 02, 2026
The Honorable Paul Pate
Secretary of State of Iowa
State Capitol
Des Moines, Iowa 503 1 9
Dear Mr. Secretary,
I hereby transmit:
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.
The above Senate File is hereby approved on this date.
Sincejply.
Governor of Iowa
cc: Secretary of the Senate
Clerk of the House
STATE CAPITOL DES MOINES, IOWA 50319 515.281.5211 WWW.GOVERNOR.IOWA.GOV
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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:
. $ 34,234,969
. 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:
. $ 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:
. $ 199,907
5. For payment to the general fund of the state for indirect
cost recoveries:
. $ 90,000
6. For reimbursement to the auditor of state for audit
expenses as provided in section 11. 5B:
. $ 107,884
7. For automation, telecommunications, and related costs
associated with the county issuance of driver's licenses and
vehicle registrations and titles:
. $ 1,406,000
8. For costs associated with participation in the
Mississippi river parkway commission:
. $ 40,000
9. For costs associated with the traffic and criminal
software program and the mobile architecture and communications
handling program:
. $ 300,000
10. For motor vehicle division field facility maintenance
projects at various locations:
. $ 400,000
11. For costs associated with motor vehicle division
Senate File 2478 f p. 3
systems modernization:
. $ 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:
. $348,619,071
. FTEs 2,363.00
2. For payments to the department of administrative
services and the department of management for utility services:
. $ 11,200,563
3. For unemployment compensation:
. $ 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 :
. $ 4,835,877
5. For payment to the general fund of the state for indirect
cost recoveries:
. $ 660,000
6. For reimbursement to the auditor of state for audit
expenses as provided in section 11. 5B:
. $ 662,716
Senate File 2478, p. 4
7. For costs associated with producing transportation maps:
. $ 195,000
8. For inventory and equipment replacement:
. $ 23,623,165
9. For costs associated with the statewide interoperability
network :
. $ 442,162
10. For facility major maintenance and enhancement:
. $ 7,300,000
11. For facility routine maintenance and preservation:
. $ 8,050,000
12. For replacement of the Alton maintenance garage:
. $ 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
1-3 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 GRASSLE^
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.
r- 1
W. CHARLES SMITHSON
Approved , 2026
Governor