The Rozenboom Report – April 24th, 2026

by Senator Ken Rozenboom
Going into Overtime

As we went past the 100th day of the session and headed into overtime, we continue working on big issues and important bills. Before I was in the Senate I often wondered why the legislature didn’t deal with the budget, meaning appropriations and taxes, earlier rather than waiting until the last minute. Well, the reason is that we must agree on all the policy bills so we know how much money we need to implement those policies and, until then, we cannot set a final budget. For example, the House sent bills over to us that would have required approximately $900 million in new spending this year alone. While some of those policies are good ideas, we clearly don’t have anywhere close to $900 million in new revenue, and that’s why the Senate did not pass most of those big-spending bills. And that’s what we’re negotiating on now so we can wrap the session up.

Pediatric Cancer Research

One big topic talked about this week was additional funding for pediatric cancer research. Senate File 2480 implements an additional tax on alternative nicotine or vapor products and appropriates $3 million to the University of Iowa Stead Family Children’s Hospital for conducting pediatric research. In multiple subcommittees on this bill we heard moving testimony from families that have seen miracles at the University of Iowa Stead Family Children’s Hospital, and we also heard from families who lost their children from cancer. SF 2480 creates a designated, sustainable funding source specific to pediatric cancer for research, clinical therapies, and physician-scientist leadership at the University of Iowa. The first $3 million raised under this new tax will fund those opportunities and give us the chance to get more information on how we can combat cancer in our state.

Better Discipline for Student-Caused Disruptions

This week we also passed Senate File 2428, which addresses discipline for student-caused nonviolent or violent disruptions in school classrooms. This bill came to us after hearing from teachers having issues in their own classrooms and getting hurt when all they want to do is focus on teaching. SF 2428 expands the definition for non-violent and violent interruptions and establishes policies for those students who cause disruptions to be admitted back into the classrooms. As teachers work to prepare Iowa students for success, it is crucial they can do so in a safe environment, for both themselves and their students. This bill is a great step forward to help protect students and teachers and ensure the classroom can be a safe place for learning.

Respecting the Religious Beliefs of Foster Parents

We have heard from constituents who are interested in becoming foster parents that they have ultimately decided against going through the training because of the cumbersome requirements. Senate File 473 adds new protections relating to a person’s sincerely held religious or moral beliefs and moves the focus to their ability to provide foster care or as a prospective adoptive parent. This bill does not assert or apply a single religious belief on any applicant or placement of a child within the system, but it does ensure that Iowa HHS does not set policy that may discriminate against certain individuals solely based on their sincerely held religious or moral beliefs. We want to encourage anyone who wants to become a foster parent or kinship caregiver to do so. This does not change any training requirements to become a foster parent or kinship caregiver, but ensures these individuals are able to foster and raise a child in a way that is consistent with their religious or moral beliefs.

Senate Focus on Real Property Tax Relief for Iowans

Progress continues on property tax reform with the House passing an amended version of our bill, Senate File 2472. The House amended their own proposal onto the bill and passed it out of their chamber on Wednesday. While this is a positive step forward to continue discussions, the House proposal has some features that make it problematic moving forward.

As we have said often before, because of decades of fixes and tweaks and carve-outs and exemptions, Iowa’s property tax system is too complicated. In 2023, the legislature passed the first step in major property tax reform, working to drive down levy rates and start simplifying the system.

A few weeks ago, the Senate passed Senate File 2472 on a bi-partisan 41-4 vote. It is a comprehensive property tax overhaul designed to replace a complicated, outdated system with permanent relief and predictability for taxpayers. The bill simplifies the tax code by replacing the variable rollback system with a constant 50 percent discount on the taxable value of their home. That discount increases ten percent every decade following age 60 to provide additional property tax relief to our seniors (60% at age 60, 70% at age 70 and so on). The bill also automatically lowers levy rates if property inflation exceeds 2 percent and implements strict local levy controls to rein in government spending.

The focus of the Senate property tax proposal has always been the Iowa homeowner. They deserve a better deal in our state. We want to encourage and help Iowans achieve the American dream right here in our state and homeownership must be more affordable. For months now, we have been talking about what the Senate’s vision is for property tax reform. We will continue to pursue real, permanent relief that targets Iowa homeowners, simplifies Iowa’s property tax system, and brings important reforms to an antiquated, patchworked system. I look forward to continuing these important conversations and talking about why the concepts in our bill are so important.

Finish our Work Next Week?

We received word that Senate and House leadership has reached agreement on a final budget number so that should move us forward and perhaps we can finish everything up next week.