The Rozenboom Report – March 27th, 2026
by Senator Ken Rozenboom
Policy Committee Work is Finished
As I look forward to retirement, I take note of activities that I’m doing for the last time. Week 10 (last week) marked the last time I had deal with the pressure of a funnel deadline as a committee chairman. This was Week 11 and I celebrated the last two committee meetings after hundreds of such meetings over the last 14 years. Because I no longer serve on the Appropriations Committee, the rest of the session for me will be limited to floor debate along with floor management of a few bills.
Protections for Farmers
Because Iowa is an agricultural state, it seems like we need to constantly protect Iowa farmers and the agriculture industry from bad actors trying to harm their way of life while they provide food for the world. Senate File 2427 limits liability on human and natural producers of greenhouse gas against civil or criminal actions related to any alleged effect on the climate. It also places the burden of proof on the person bringing civil or criminal action.
We also unanimously passed House File 2227, which establishes mandatory land restoration standards for the construction of electric transmission lines. The bill requires transmission owners to repair drainage tiles, remove rocks, and perform deep tillage up to 18 inches deep on agricultural land to return the property to its original condition. Additionally, it mandates the filing of restoration plans and empowers the Iowa Utilities Commission to inspect properties and order corrective actions for violations. This topic has been talked about for many years in the Capitol and implements important protections for landowners for these utilities. It now goes to the governor for her signature.
Similarly, we passed House File 2583 unanimously, which requires electric transmission owners to file emergency response plans with the Iowa Utilities Commission (IUC) by December 31, 2026, including 24-hour contact details and methods for prioritizing restoration to essential facilities like hospitals. The bill mandates owners notify the IUC of significant service interruptions exceeding six hours and coordinate repairs during proclaimed disaster emergencies. The legislation aims to apply uniform safety standards to all operators, drawing on lessons from the 2020 derecho.
Protections for Seniors
We see news headlines all the time of new scams targeting Iowans and older adults, and we provided another tool to help protect against these kinds of scams. The Senate unanimously passed House File 2232, helping protect Iowans against financial exploitation, specifically relating to life insurance. The bill sets up a framework to delay disbursements when suspected abuse or fraud is occurring of a vulnerable adult.
Hoover Uncommon Public Service Award
Each year, the Hoover Presidential Foundation chooses a recipient for the Hoover Presidential Uncommon Public Service Award, an award that I was privileged to win in 2019. The Uncommon Public Service Award was created to honor those public servants who demonstrate uncommon service to the people of Iowa above and beyond their legislative responsibilities. The Hoover Presidential Foundation requests the public nominate legislators who exemplify Herbert Hoover’s ideals of honesty, integrity, and uncommon public service. The nominees are judged on their public service and humanitarian projects. This year, the recipient in the Senate was Senator Dave Rowley. Dave has been a member of our caucus for the past several years and has dedicated himself to public service and advocating for his district, most notably during the severe storms and flooding that swept through his district. We are so proud of all the work he’s done, and he is the perfect recipient for this award.
Eliminating Tax on Tips & Overtime
One bill you may have heard about in the legislature is House File 2379. There has been a lot of misinformation about what this bill does and fearmongering by its opponents. This bill was passed to protect the interests of Iowa taxpayers. House File 2379 matches up with recent federal legislation that eliminates taxes on tips and overtime, and invests over $500 million in health care and rural hospitals through Medicaid.
Additionally, the bill implements a temporary tax to bring in additional federal dollars to help fund required spending in Medicaid and comply with provisions in the One Big Beautiful Bill Act (OBBA). HF 2379 enacts a temporary premium tax on insurance companies. It is not a tax on employers or employees covered by an insurance policy. It is simply a federal tool that many other states are also using to help offset Medicaid costs. After these temporary adjustments in the bill, Iowa’s 0.95 percent rate remains the most competitive in the country, significantly lower than rates in Massachusetts (1.2 percent), Minnesota (3.5 percent), and Illinois (6 percent). To put it simply, at the beginning of this year, Iowa had the lowest tax rate for insurance companies in the country, and at the end of the year, Iowa will continue having the lowest tax rate for insurance companies in the country.
Despite claims from special interest groups and liberals that this bill will raise insurance premiums, Iowa’s largest health insurance company itself said it has made no determination about the bill’s impact on premiums. Further, the Iowa Insurance Division has rate review and approval authority over rates for individual health insurance plans. They have previously stated, “The standard of rate review for any health insurance rate review requires a determination that the rates are not inadequate, not excessive, and do not unfairly discriminate. Further, the rates must be actuarially sound.”
The primary goal of HF 2739 is to eliminate tax on tips in alignment with President Trump’s promise to working Americans. It also protects Iowa taxpayers from the significant increases in required Medicaid funding by using more federal dollars and less Iowa money. Finally, the passage of this bill gives our state the tools and resources to manage health care costs for Iowans.
