IA HF831

Establishes two human trafficking prosecution units within the Department of Justice, with one serving the western half of Iowa and one serving the eastern half, divided by Interstate 35

Requires the Attorney General to develop multidisciplinary teams including criminal investigators, law enforcement, victim services representatives, health care representatives, community organizations, and survivor advocacy groups to identify, investigate, and prosecute human trafficking cases

Imposes a $5 fee on wire transmissions of $500 or less, plus an additional 2% fee on any amount exceeding $500, to be collected by licensed money transmitters

Directs collected fees to be remitted quarterly to the Department of Revenue by the 15th day of the month following each calendar quarter, with proceeds paid to the Office to Combat Human Trafficking

Provides an individual income tax credit equal to wire transmission fees paid during the tax year for customers who file returns with a valid Social Security number or taxpayer identification number