Stay Off the No Tax on Tips Bandwagon

The popularity of President Donald Trump is influencing state policy, as legislators and governors across the nation seek to replicate the Make America Great Again agenda. Some of the most prevalent fiscal initiatives include state-level versions of the Department of Government Efficiency (DOGE) and adopting tax proposals, such as “no tax on tips” and “no tax on overtime pay.” Currently, three “no tax on tips” bills and two “no tax on overtime pay” bills have been introduced in the Iowa legislature.

Iowa Must Increase Transparency on Federal Funds

Subheading 30-Second Summary: Iowa’s reliance on federal funds significantly impacts the state’s fiscal flexibility, often imposing restrictions and obligations that limit its ability to implement independent tax and budget policies. To address this challenge, Iowa must adopt two key legislative changes: creating a federal funds inventory and requiring agency guidance disclosure regarding federal funding. A comprehensive inventory of federal funds received by the state […]

Justice Should Be Blind—Not Biased Toward Bureaucrats

If you go to the Iowa Judicial Branch’s website, you will see photos that accompany the various announcements of what is going on with Iowa’s court systems. One of the photos depicts a statue of Lady Justice-the allegorical personification of the administration of justice. She is depicted blindfolded and holding a balanced set of scales.

The imagery is powerful: Justice is supposed to be delivered without regard to who the parties are and with a presumption of neutrality in the process. The scales start off even and it is up to the parties to convince Lady Justice of the merit of their case—facts and law (and nothing else) persuading her to deliver justice.

Iowa’s Franchise Fees: An Overview

Many cities are not content with the revenue provided to them by property taxes, sales taxes, and other revenue sources.  As a result, they are seeking more dollars from other sources. A franchise fee in Iowa is a charge that cities can impose on providers of utilities and other municipal services (such as gas, electricity, water, cable, and mass transit) for using public property to deliver them. These fees are passed on to consumers as part of their utility bills.