IOWA CAPITOL DIGEST: Inheritance tax repeal advanced

INHERITANCE TAX REPEAL: A Senate Ways and Means subcommittee voted 3-0 Tuesday to remove Iowa from a list of six remaining states that impose an inheritance tax when someone dies who owned a farm, business or had other assets.

“Long time overdue,” said Sen. Annette Sweeney, R-Alden, in support Senate Study Bill 1026, which would repeal Iowa’s inheritance tax law effective July 1.

Iowa’s current law imposes a maximum rate of 15 percent but exempts children (biological and legally adopted), stepchildren, grandchildren, great-grandchildren and other lineal descendants.

Proponents of the repeal called the tax “a real small-business killer, especially in rural areas,” while a lobbyist for a religious organization called it “a fair tax, a needed tax and an essential tax” that has an equalizing effect.

“It’s time for Iowa to stop robbing the grave and taxing people after they’re dead,” said Victoria Sinclair of Iowans for Tax Relief.

Sen. Dan Dawson, R-Council Bluffs, chairman of the Senate Ways and Means Committee, said he expected the concept to be incorporated into a larger tax-policy legislative package to be taken up later this session rather than move as a stand-alone bill.

Sen. Janet Petersen, D-Des Moines, said the repeal should take effect upon enactment rather than wait until July 1.

SSB1026 now moves to the full committee for consideration.

SENSITIVE CONTENT: A bill creating a civil cause of action for the disclosure of private, sexually explicit images without consent moved forward Tuesday without opposition.

HSB 31 applies to “sensitive content” created or obtained under circumstances in which a person had a “reasonable expectation” of privacy.

According to the proposed legislation, which now goes to the full Public Safety Committee, a plaintiff could recover damages the greater of either economic or non-economic damages not to exceed $10,000 as well as an amount equal to any monetary gain made by the defendant and punitive damages.

Only the Motion Picture Association registered in opposition, but its lobbyist said it had removed its objection. There was some discussion whether the four-year statute of limitations in HSB 31 was appropriate.

HEALTH CARE RECRUITMENT: Graduates of Iowa regents universities and accredited private colleges would become eligible for loan repayment under HF 5, a bill that would expand the state health care professional recruitment program.

Currently, only graduates of the Des Moines University osteopathic medical center are eligible for help repaying their school loans if they practice in eligible rural communities.

The program applies to physicians, physician assistants, podiatrists and physical therapists. About $400,000 is appropriated to the program, said Rep. Jacob Bossman, R-Sioux City.

About 100 people used it last year. The Iowa Student Aid Commission estimates participation could double under the proposed legislation.

SEXUAL ACTIVITY CLARIFICATION: A Senate Judiciary subcommittee voted 3-0 Tuesday to advance two bills aimed at making it easier for prosecutors to convict offenders involved in committing sex crimes against children.

Senate Study Bill 1013 would amend definitions of a sex act or sexual activity in the Iowa Code to specify types of prohibited contact (excluding the course of a professional medical examination) to include more body parts and inappropriate circumstances.

Members of the Iowa County Attorneys Association and a representative of the Iowa Attorney General’s Office said the change is needed to protect children and close loopholes that are impeding the prosecution of crimes involving children.

Questions were raised whether the language was so broad that it might cause problems for “mall Santas” or people bumping into other patrons at crowded bars. But proponents said that was not the intent.

“We’re not trying to do some sweeping huge change and criminalize every single thing that happens in a bar or that sort of contact,” said Kristen Formanek, of the Story County Attorney’s Office, told subcommittee members.

The legislative panel also forwarded a bill (SSB1014) to full committee that would standardize penalties for sex-related offenses involving victims 11, 12 and 13 years old.

TOUGHER PENALTY FOR SPEEDERS: Drivers operating a motor vehicle at speeds topping the posted limit by 25 mph or more could face up to 10 years in prison if they cause an accident that results in death under a bill that cleared a House subcommittee Tuesday.

House Study Bill 5 would create a Class C felony for such instances where a driver is convicted of reckless driving while operating a vehicle at excessive speeds.

Proponents noted that more than 1,000 citations were issued last year where vehicles were clocked in excess of 100 mph on Iowa highways.

“Our high speed seems to go up and up and up,” said Susan Cameron Daemen, a lobbyist for the Iowa State Sheriffs’ & Deputies’ Association, who noted 69 people died in accidents involving excessive speeds in 2020.

Opponents countered that Iowa already has laws governing reckless driving and vehicular homicide that adequately address the offense.

The House bill, which moves to the full Public Safety Committee for consideration, would exempt public safety agencies performing official duties.

DRY CONDITIONS REMAIN IN IOWA: State officials say drought and abnormally dry conditions remain across Iowa with drought boundaries remaining status quo, following a 2020 that ranked as the 36th-driest year on record in Iowa.

According to the latest Water Summary Update issued Tuesday, statewide precipitation totaled slightly below normal at nearly a 1-inch average. Multiple winter systems moved through Iowa, leaving measurable snow statewide.

In 2020, precipitation was below normal for eight of the 12 months, and was significantly below normal during July and August.

Year-end precipitation totals showed a statewide average precipitation accumulation of 28.92 inches — 6.18 inches below normal. A drier year last occurred in 2012.

“As Iowa moved from a very wet 2019 through a very dry 2020, many of our hydrologic conditions have deteriorated,” said Tim Hall, the state Department of Natural Resources’ coordinator of hydrology resources.

“There is concern for dryness and drought as we move from winter to spring of 2021, and the DNR and our partners are watching conditions closely.”

To review Iowa’s water resource trends, go to iowadnr.gov/watersummaryupdate.