Iowa
Gov. Kim Reynolds signs a new Iowa income tax cut into law. What that means for you:
Iowans will pay a 3.8% flat income tax rate starting next year after Gov. Kim Reynolds signed a law Wednesday lowering the state’s rate and speeding up a series of cuts.
The law builds on a 2022 tax cut that was already set to take Iowa to a 3.9% flat income tax rate in 2026.
Iowa’s top income tax rate this year is 5.7%. Under the new law, all Iowans will pay a 3.8% income tax rate next year.
Reynolds, a Republican, signed Senate File 2442 Wednesday afternoon in the governor’s formal office in the Iowa State Capitol.
It’s the latest in a series of tax cuts Reynolds and Republican majorities in the Iowa Legislature have passed since 2018. Those cuts have brought Iowa from a top individual income tax rate of 8.98% to next year’s 3.8% flat rate, which will apply to Iowans across the board.
“Simply put, we’ve comprehensively transformed our tax code and dramatically increased our competitiveness within a few short years,” Reynolds said. “At the same time, conservative budgeting practices have kept us living within our means and allowed us to continue making historic investments in key priorities of Iowans.”
The latest changes to Iowa’s tax code are expected to reduce state revenues by more than $1 billion over the first three years, and more than $1.3 billion through fiscal year 2030.
Reynolds said when added together all the tax cuts she has signed into law as governor will save Iowa taxpayers $24 billion over a decade.
More: Iowa’s income tax rate is dropping to 3.8%. See how that stacks up against other states
Individual income taxes made up 46.8% of Iowa’s revenues in fiscal year 2023, the most recent year for which complete data is available.
The new law will give Iowa the sixth-lowest income tax rate in the country among states that impose an income tax. Nine states have no income tax for individuals.
Democrats have criticized the flat tax, saying most of the benefits go to the wealthiest Iowans.
There are also around half a million Iowans who do not receive any benefit because their income is low enough that they do not pay income taxes.
Instead, House Democrats this year proposed cutting the state’s sales tax by 1 cent, which they say would disproportionately benefit lower-income Iowans.
“As opposed to the legislation we’re considering, which will be a tax cut for about two-thirds of Iowans, this will be a tax cut for 100% of Iowans,” Rep. Sami Scheetz, D-Cedar Rapids, said April 19 during debate in the Iowa House. “And as so many people in this state know, the sales tax is the most regressive form of taxation. It hits the people in the state who need help the most, the hardest.”
More: What’s in Iowa’s $8.9 billion state budget for the coming year? We break it down:
Law taps Taxpayer Relief Fund to make up shortfall if state revenues fall below spending
If state revenues drop below state spending during a fiscal year, the law says 50% of the costs will be covered using the Taxpayer Relief Fund. The other half would come from the state’s ending balance.
That part of the law will be repealed on July 1, 2029.
The LSA analysis of the legislation says state revenues are not estimated to fall below the state’s spending levels through fiscal year 2029, meaning the relief fund would not need to be tapped.
The state ended the previous fiscal year with $2.74 billion in the Taxpayer Relief Fund. The amount is expected to rise to about $3.6 billion in July, when the fiscal year ends.
More: All-night marathon caps Iowa Legislature’s 2024 session. What’s changing: AEAs, your taxes
What else does the tax law do?
The law also allows county boards of supervisors to eliminate their county compensation boards, which review salaries for elected officials and recommend increases.
And it makes changes to a property tax law last year that limits how much city and property tax revenue can grow. The new law tweaks how much a community’s assessed property value can grow before the government must use a portion of its excess revenue to lower property taxes.
The legislation also repeals an 1848 law requiring Lee County, the only county in Iowa with two courthouses, to maintain courthouses in both Fort Madison and Keokuk.
Reynolds signs law authorizing tax credits for large projects
Reynolds on Wednesday also signed Senate File 574, which creates a new tax credit program for large manufacturing and research projects that cost at least $1 billion.
The new program, called the Major Economic Growth Attraction Program, applies to businesses “primarily engaged in advanced manufacturing, biosciences or research and development.” Data centers and retail businesses are not eligible for the tax credit.
Companies seeking the tax credit must demonstrate that their project will create jobs that pay benefits and meet a certain wage threshold.
The program allows the Iowa Economic Development Authority to authorize a tax credit for up to 5% of the cost of the businesses’ investment in the project. Companies cannot claim the credit until the project is in service and at least half of the jobs specified in the company’s contract have been created.
The tax credit can offset taxes paid by the company, and will be spread out over five years.
More: Kim Reynolds signs Iowa farmland law regulating foreign ownership. Here’s what it does:
The law also authorizes businesses to claim a withholding tax credit of up to 3% of gross wages paid to employees on the qualifying project.
And businesses can qualify for a sales tax refund on taxes paid on electricity, water, gas and sewer utilities, property or services performed by subcontractors. The Department of Revenue will pay the refund to the business over five years.
Reynolds signed a law in April strengthening disclosure requirements for foreign ownerships of Iowa farmland and stepping up penalties for owners that fail to comply.
Senate File 574 allows the tax credits to go to a foreign business as long as the business qualifies for the program and can establish that it is not associated with a foreign adversary and is not actively engaged in farming.
Stephen Gruber-Miller covers the Iowa Statehouse and politics for the Register. He can be reached by email at sgrubermil@registermedia.com or by phone at 515-284-8169. Follow him on Twitter at @sgrubermiller.
IOWA CITY, Iowa (KCRG) – The Iowa City Community School District Board of Education has hired Amy Kortemeyer as the district’s new interim superintendent, effective July 1, 2026.
Kortemeyer brings more than three decades of experience in education, including several leadership roles within ICCSD.
She previously served as the district’s deputy superintendent from 2021 to 2023, assistant superintendent from 2016 to 2021, and director of elementary schools in 2015.
As of recent, Kortemeyer served as superintendent of the Linn-Mar Community School District.
Background and qualifications
Kortemeyer has held leadership roles in both Iowa City and Linn-Mar, serving as a superintendent, district-level curriculum leader, elementary principal and a classroom teacher.
She holds a superintendent’s certification and a master’s degree in elementary reading and language arts from the University of Northern Iowa, and a bachelor’s degree in elementary education from the University of Iowa.
In 2020, Kortemeyer was named a School Administrators of Iowa Central Office Administrator.
In 2016, she was selected for the American Association of School Administrators Aspiring Women Leaders Program.
Board response
“Amy brings a wealth of experience, a deep understanding of our district, and a proven record of educational leadership,” said Ruthina Malone, president of the Iowa City Community School District Board of Directors.
“We are confident her leadership will bring stability to the district and gain confidence back from the community in our financial situation. Amy has the skillset to really serve our district well as our interim superintendent, and we are excited to work with her.”
Kortemeyer said she is honored to return to the district.
“I am honored by the opportunity to return to the Iowa City Community School District as interim superintendent,” Kortemeyer said. “Having previously served here, I know firsthand the dedication of our educators, staff, students, families, and community members. I am grateful to work in collaboration with the Board and our employees to provide leadership during this time of transition as we support student success, strengthen relationships, and prepare the district for its next leader.”
Role and responsibilities
As interim superintendent, Kortemeyer will work with the Board of Directors, district staff, students, families and community partners.
Her role will include supporting the district’s strategic priorities and preparing for the transition to a permanent superintendent.
Copyright 2026 KCRG. All rights reserved.
Wells Fargo Arena signage removed in preparation for Casey’s Center
See Wells Fargo Arena signage be removed from the arena in preparation for the venue’s renaming to the Casey’s Center on July 1, 2025.
The Iowa Events Center could soon get a new operator as Polk County leaders consider putting the complex’s management contract up for bid for the first time since its opening.
Polk County officials are poised to bid out a management contract for the Iowa Events Center complex in downtown Des Moines as its current agreement with the Oak View Group expires this year.
Polk County supervisors in mid-June voted 3-2 to hire the event center’s representative, JLL Consulting, to help select and oversee its next operator during the first year. That agreement will cost $197,500, county documents show. Outgoing supervisors Angela Connolly and Tom Hockensmith voted against the move.
Connolly said the county could use a consultant to better understand the complex’s operations and budget. Still, she and Hockensmith agreed it would be difficult for a new firm to outdo Oak View Group’s success.
“And it just seems to me that we are trying to fix something here that is not broken,” Hockensmith said.
The county-owned Iowa Events Center complex is Des Moines’ primary convention center and arena. The complex includes the EMC Expo Center — previously Hy-Vee Hall — Community Choice Convention Center and the Casey’s Center. Formerly the Wells Fargo Arena, the nearly 17,000-seat arena was renamed the Casey’s Center in July 2025.
The events center has hosted acts such as Paul McCartney, Taylor Swift and The Eagles.
Oak View Group has managed the events center since acquiring in 2021 its original contractor, Global Spectrum/Spectra, which had held the contract since 2004. The firm describes itself as a full-service venue management company that helps clients host sports, live entertainment and conventions, according to the complex’s website.
The Iowa Events Center brought in about $1.8 million to the county in fiscal year 2025, which began July 1, 2024, general manager Chris Connolly told the Des Moines Register. As they close out the 2026 fiscal year, they’re projecting about $2 million in revenue. In the 2024 fiscal year, the events center had its best operating year, raking in more than $3 million, Connolly said.
He points to the firm’s role in selling the naming rights of the arena to Casey’s and the expo center to EMC Insurance. Before the arena opened in 2005, Wells Fargo paid $11.5 million for the naming rights for 20 years. Casey’s paid $18.3 million to have the rights for 10 years.
Beyond the numbers, “we’ve forged relationships with these people for years and think that that is huge,” he said of partnerships with corporations like Casey’s and EMC.
Connolly said the Oak View Group was told last fall that the county would likely hire a consultant and the management contract could be out for bid. That’s standard practice, he said.
“None of it was a surprise. We get it,” Connolly said. “Like I said, I think our performance speaks for itself, so I’m not worried about that. If a consultant wants to come in and take a look at it, maybe there’s some efficiencies that can be improved.”
He said Oak View Group would bid on the contract should the county issue a request for proposals.
“I almost see this as going through a process … and whatever direction that goes, we’ll be ready for it,” Connolly said.
Outgoing supervisor chair Matt McCoy told colleagues that bringing in JLL Consulting to help oversee a competitive bid process affirms the county’s responsibility to be transparent with taxpayers about its contracts.
“You do RFPs with long-term partners to keep each other honest and to make sure that you’re getting a rigorous review of investment of Polk County taxpayer dollars,” he said.
“And to just say we’re not going to do that, to me, it shorts the taxpayer. It tells the taxpayer that, you know, we have such a cozy relationship that we don’t even need to go out and check our numbers,” McCoy added.
Hockensmith pushed back, saying that Oak View Group’s revenue numbers are undisputed and calling McCoy’s comments vindictive.
Supervisor Mark Holm said he views the action as primarily bringing JLL on board to evaluate operations and budgeting for the future.
JLL Consulting will help Polk County build a framework for the new operator contract, which includes ways to measure the complex’s success and details on monitoring the facility’s condition, according to county documents.
Virginia Barreda is the Des Moines and Polk County government reporter for the Register. She can be reached at vbarreda@dmreg.com.
With June rapidly finishing up, that means the Iowa high school softball season is preparing to enter the stretch run of the year.
The Iowa Girls High School Athletic Union State Softball Tournament will begin Monday, July 20, in Fort Dodge at Rogers Park, bringing together many of the top teams and players in the state. High School On SI Iowa currently provides a Top 25 state softball power rankings, so now, we need to see who the top players are.
Below are the nominees for the High School On SI Iowa Class 1A Softball Midseason Player of the Year in each classification. Stats listed with the player are from Bound and based on those numbers imputed as of June 26, 2026 at noon CT.
Feel free to vote as many times as you like, with voting set to close on Friday, July 3, 2026 at 11:59 p.m. CT.
High School On SI Iowa Class 1A Softball Midseason Player Of The Year Nominees
Rachel Eglseder, Edgewood-Colesburg, Senior
Eglseder owns a 16-5 record, striking out 225 batters with a 1.66 earned run average while adding 11 extra-base hits and 40 RBI at the plate.
Rylee Mudderman, Kee, Junior
Mudderman continues to be a difficult out, batting .488 this season with two homers, 11 doubles and four triples. She has driven in 38 and scored 35 times, stealing 10 bases.
Faith Shirbroun, St. Edmond, Senior
Speaking of tough outs, Shirbroun owns a batting average of .606 this season, recording seven homers, 17 doubles and five triples. She has driven in 36 and scored 37 times, stealing 22 bases while setting several school records for hitting.
Sydney Lovrien, Clarksville, Senior
The ace for the defending state champions, Lovrien is 13-5 with 100 strikeouts in 86 innings pitched. She also has 23 hits and 21 RBI at the plate.
Sam Kruckenberg, Mason City Newman Catholic, Senior
A veteran now, Kruckenberg owns an 18-4 record with 227 strikeouts and a 1.23 earned run average. She is batting .440 with five homers, 11 doubles and 23 RBI at the plate.
About Our Midseason Player of the Year Voting
High School on SI voting polls are meant to be a fun, lighthearted way for fans to show support for their favorite athletes and teams. Our goal is to celebrate all of the players featured, regardless of the vote totals. Sometimes one athlete will receive a very large number of votes — even thousands — and that’s okay! The polls are open to everyone and are simply a way to build excitement and community around high school sports. Unless we specifically announce otherwise, there are no prizes or official awards for winning. The real purpose is to highlight the great performances of every athlete included in the poll.
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