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IA SF2373
Bill
Status
2/18/2026
Primary Sponsor
Local Government
Click for details
AI Summary
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Expands Iowa's Major Economic Growth Attraction (MEGA) program to allow economic development incentives for NFL franchises building professional sports stadiums in the state
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Adds "sports stadium" as a new eligible site category alongside existing requirements for certified sites greater than 250 acres or sites where a business has controlling interest
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Defines "sports stadium" as a facility, stadium, arena, or other structure where NFL games are held
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Includes "business affiliates" (entities that join with or invest in a business building a sports stadium) as eligible for program benefits
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Available incentives include sales and use tax refunds, qualifying investment tax credits, withholding tax credits, and other state tax incentives if authorized by the Economic Development Authority
Legislative Description
A bill for an act modifying the major economic growth attraction program to include incentivizing the building of a professional sports stadium by a national football league franchise in the state.(Formerly SF 2252.)
Last Action
Subcommittee: Dawson, Bisignano, and Gruenhagen. S.J. 393.
2/24/2026