Business Law Section Legislative Report
Wednesday, April 15, 2026 12:38 PM
| BILL | TITLE | SUMMARY | STATUS | ISBA Status |
|---|---|---|---|---|
| SF 2492 - Dead | A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions.(Formerly SF 2292, SSB 3105.) | Introduced, placed on Ways and Means calendar. (4/15/26) | Monitor | |
| SF 2497 - Dead | A bill for an act providing for an assignment of assets for the benefit of creditors, exempting the related tax on the transfer of real estate, and including effective date provisions.(Formerly SF 2213.) | Introduced, placed on Ways and Means calendar. (4/15/26) | ||
| SF 629 | A bill for an act providing for an expedited filing service for filers of business documents administered by the secretary of state, and providing fees.(Formerly SF 285, SSB 1003.) | BACKGROUND. This bill amends a provision enacted in 2021 Iowa Acts, chapter 165, section 253, which requires the secretary of state (secretary) to establish and administer programs providing extra services to filers of documents under a number of Code sections regulating business entities. One such... Full Bill Text |
Read first time, referred to Ways and Means. (4/14/26) | Support |
| SF 2213 - Dead | A bill for an act providing for an assignment of assets for the benefit of creditors, exempting the related tax on the transfer of real estate, and including effective date provisions. | GENERAL. This bill is based on the "Uniform Assignment for Benefit of Creditors Act" approved and recommended by the uniform law commission in 2025 for enactment by all states. The bill repeals Code chapter 681 which governs the same subject. BACKGROUND. An assignment for the benefit of... Full Bill Text |
Committee report approving bill, renumbered as SF 2497 (4/14/26) | |
| SF 2292 - Dead | A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions.(Formerly SSB 3105.) | This bill creates a state corporate income tax deduction for net controlled foreign corporation tested income (NCTI). Currently, Code section 422.35(12) specifically references global intangible low-taxed income (GILTI) under section 951A of the Internal Revenue Code (IRC) for purposes of a state corporate income tax deduction... Full Bill Text |
Committee report approving bill, renumbered as SF 2492 (4/14/26) | Monitor |
| SF 2468 - Dead | A bill for an act providing for the conversion of partnerships into other forms of domestic or foreign organizations, and providing for fees.(Formerly SF 2363, SSB 3160.) | Message from Senate. (4/14/26) | Support | |
| HF 2678 | A bill for an act providing for certain persons acting under the jurisdiction of the secretary of state, including by providing for information from required filings, and the administrative dissolution of certain entities, and making penalties applicable. (Formerly HSB 665.) | BACKGROUND. This bill amends or enacts provisions relating to different types of business entities existing under the jurisdiction of the secretary of state (secretary), and specifically the secretary's filing office. A business entity is composed of one or more persons holding a legal interest in... Full Bill Text |
Read first time, attached to SF 2402 . (4/8/26) | Undecided |
| SF 2402 | A bill for an act providing for certain business entities acting under the jurisdiction of the secretary of state by providing for the removal of information from a filing based on a sworn affidavit and administrative dissolution based on the response to interrogatories.(Formerly SSB 3165.) | BACKGROUND. This bill amends or enacts provisions relating to different types of business entities existing under the jurisdiction of the secretary of state (secretary), and specifically the secretary's filing office. A business entity is composed of one or more persons holding a legal interest in... Full Bill Text |
Attached to HF 2678 . (4/8/26) | Undecided |
| SF 2448 | A bill for an act relating to residential real estate, including access to records of unit owners associations and the disclosure of home inspection information. (Formerly SSB 3144.) Effective date: 07/01/2026 | This bill relates to access to records of unit owners associations and the disclosure of home inspection information in residential real estate transactions. Code section 499C.2 (records and documents ?? access) requires a unit owners association, the association's designee, or the association's management company to make... Full Bill Text |
Message from Senate. (4/6/26) | Undecided |
| SF 2479 | A bill for an act relating to and making appropriations for state government administration and regulation, including the department of administrative services, auditor of state, ethics and campaign disclosure board, offices of governor and lieutenant governor, department of inspections, appeals, and licensing, department of insurance and financial services, department of management, Iowa public employees' retirement system, public information board, department of revenue, secretary of state, treasurer of state, and utilities commission.(Formerly SSB 3189.) | Committee report, approving bill. (4/2/26) | ||
| SSB 3189 - Dead | A bill for an act relating to and making appropriations for state government administration and regulation, including the department of administrative services, auditor of state, ethics and campaign disclosure board, offices of governor and lieutenant governor, department of inspections, appeals, and licensing, department of insurance and financial services, department of management, Iowa public employees' retirement system, public information board, department of revenue, secretary of state, treasurer of state, and utilities commission.(See SF 2479.) | Committee report approving bill, renumbered as SF 2479 (4/1/26) | Monitor | |
| HF 2695 | A bill for an act relating to the application of foreign law and limiting changes in venue of civil actions, and including applicability provisions.(Formerly HF 2554.) | This bill relates to the application of foreign law and limits the transfer of civil actions when application of foreign law would violate constitutional protections. The bill defines "foreign law" as law, legal codes, or legal systems of jurisdictions outside any state or territory of the... Full Bill Text |
Placed on calendar under unfinished business. (3/26/26) | Monitor |
| HF 2740 - Dead | A bill for an act relating to the confidentiality of certain information filed with the secretary of state by foreign persons holding agricultural land. | Introduced, referred to State Government. (3/17/26) | Monitor | |
| HF 2698 - Dead | A bill for an act relating to business entity-owned residential arrangements, and including effective date provisions.(Formerly HSB 750.) | This bill regulates certain business entity-owned residential arrangements. The bill defines "business entity", "managing entity", "residential arrangement", and "residential property". The bill requires that an agreement for the purchase of an interest in a managing entity must disclose to the purchaser that the agreement is for the... Full Bill Text |
Tabled until future meeting. (3/12/26) | Monitor |
| SF 2363 - Dead | A bill for an act providing for the conversion of partnerships into other forms of domestic or foreign organizations, and providing for fees.(Formerly SSB 3160; See SF 2468.) | Partnership Act" (Code chapter 486A) prepared and recommended by the national conference of commissioners of uniform state laws, and providing for partnership law in Iowa. A partnership refers to a general partnership which involves an association of individuals who assume co-ownership of business assets. Generally, the... Full Bill Text |
Committee report approving bill, renumbered as SF 2468 . (3/12/26) | Support |
| HSB 748 | A bill for an act relating to residential real estate, including access to records of unit owners associations and the disclosure of home inspection information. | This bill relates to access to records of unit owners associations and the disclosure of home inspection information in residential real estate transactions. Code section 499C.2 (records and documents ?? access) requires a unit owners association, the association's designee, or the association's management company to make... Full Bill Text |
Subcommittee Meeting: 03/11/2026 12:30PM RM 102 (Cancelled). (3/10/26) | Monitor |
| HF 2554 - Dead | A bill for an act relating to the application of foreign law and limiting changes in venue of civil actions, and including applicability provisions.(See HF 2695.) | This bill relates to the application of foreign law and limits the transfer of civil actions when application of foreign law would violate constitutional protections. The bill defines "foreign law" as law, legal codes, or legal systems of jurisdictions outside any state or territory of the... Full Bill Text |
Withdrawn. (3/9/26) | Monitor |
| HF 2536 | A bill for an act providing for the conversion of partnerships into other forms of domestic or foreign organizations, and providing for fees.(Formerly HSB 211.) | Partnership Act" (Code chapter 486A) prepared and recommended by the national conference of commissioners of uniform state laws, and providing for partnership law in Iowa. A partnership refers to a general partnership which involves an association of individuals who assume co-ownership of business assets. Generally, the... Full Bill Text |
Subcommittee recommends passage. (2/26/26) | Support |
| HSB 665 - Dead | A bill for an act providing for certain business entities acting under the jurisdiction of the secretary of state by providing for the removal of information from a filing based on a sworn affidavit and administrative dissolution based on the response to interrogatories.(See HF 2678.) | BACKGROUND. This bill amends or enacts provisions relating to different types of business entities existing under the jurisdiction of the secretary of state (secretary), and specifically the secretary's filing office. A business entity is composed of one or more persons holding a legal interest in... Full Bill Text |
Committee report approving bill, renumbered as HF 2678 (2/23/26) | Undecided |
| HSB 750 - Dead | A bill for an act relating to business entity-owned residential arrangements, and including effective date provisions.(See HF 2698.) | This bill regulates certain business entity-owned residential arrangements. The bill defines "business entity", "managing entity", "residential arrangement", and "residential property". The bill requires that an agreement for the purchase of an interest in a managing entity must disclose to the purchaser that the agreement is for the... Full Bill Text |
Committee report approving bill, renumbered as HF 2698 (2/23/26) | Monitor |
| SSB 3144 - Dead | A bill for an act relating to residential real estate, including access to records of unit owners associations and the disclosure of home inspection information.(See SF 2448.) | This bill relates to access to records of unit owners associations and the disclosure of home inspection information in residential real estate transactions. Code section 499C.2 (records and documents ?? access) requires a unit owners association, the association's designee, or the association's management company to make... Full Bill Text |
Committee report approving bill, renumbered as SF 2448 (2/19/26) | |
| SSB 3165 - Dead | A bill for an act providing for certain business entities acting under the jurisdiction of the secretary of state by providing for the removal of information from a filing based on a sworn affidavit and administrative dissolution based on the response to interrogatories.(See SF 2402.) | BACKGROUND. This bill amends or enacts provisions relating to different types of business entities existing under the jurisdiction of the secretary of state (secretary), and specifically the secretary's filing office. A business entity is composed of one or more persons holding a legal interest in... Full Bill Text |
Committee report approving bill, renumbered as SF 2402. (2/18/26) | Undecided |
| SSB 3160 - Dead | A bill for an act providing for the conversion of partnerships into other forms of domestic or foreign organizations, and providing for fees.(See SF 2363.) | Partnership Act" (Code chapter 486A) prepared and recommended by the national conference of commissioners of uniform state laws, and providing for partnership law in Iowa. A partnership refers to a general partnership which involves an association of individuals who assume co-ownership of business assets. Generally, the... Full Bill Text |
Committee report approving bill, renumbered as SF 2363 (2/17/26) | Support |
| HF 2475 - Dead | A bill for an act providing for the public examination of a record associated with a donation made to a government body by a nonprofit corporation. | BACKGROUND. Under Iowa's open records law, a person has a right to examine and copy a public record and to publish or otherwise disseminate a public record belonging to a government body (Code section 22.2) subject to narrow exceptions providing for the confidentiality of certain... Full Bill Text |
Introduced, referred to State Government. (2/16/26) | Monitor |
| HSB 211 - Dead | A bill for an act providing for the conversion of partnerships into other forms of domestic or foreign organizations, and providing for fees.(See HF 2536.) | Partnership Act" (Code chapter 486A) prepared and recommended by the national conference of commissioners of uniform state laws, and providing for partnership law in Iowa. A partnership refers to a general partnership which involves an association of individuals who assume co-ownership of business assets. Generally, the... Full Bill Text |
Committee report approving bill, renumbered as HF 2536. (2/16/26) | Support |
| SSB 3105 - Dead | A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions.(See SF 2292.) | This bill creates a state corporate income tax deduction for net controlled foreign corporation tested income (NCTI). Currently, Code section 422.35(12) specifically references global intangible low-taxed income (GILTI) under section 951A of the Internal Revenue Code (IRC) for purposes of a state corporate income tax deduction... Full Bill Text |
Committee report approving bill, renumbered as SF 2292 (2/11/26) | Monitor |
| HF 2196 - Dead | A bill for an act relating to proxy advisors and proxy advisory services, and including applicability provisions. | This bill relates to proxy advisors and proxy advisory The bill sets forth the requirements for a proxy advisor (advisor) that provides a proxy advisory service (service) to a shareholder or other person with authority to vote on behalf of a shareholder, or that makes... Full Bill Text |
Subcommittee recommends passage. (2/10/26) | Monitor |
| SF 578 - Dead | A bill for an act relating to record access by members of certain special districts and associations providing utility service.(Formerly SF 169.) | This bill provides that if a rural water district, rural water association, nonprofit cooperative association, or cooperative association provides utility service to members, the most recent biennial report and financial information, including the budget and balance sheet, for the rural water district, rural water association,... Full Bill Text |
Subcommittee recommends amendment and passage. (2/4/26) | Monitor |
| SF 639 | A bill for an act creating a specialty business court, and including effective date provisions.(Formerly SF 570, SSB 1203.) | This bill creates the business court of Iowa. The bill provides that the business court has jurisdiction over cases involving compensatory damages of $500,000 or more involving claims that arise from at least one of the following: technology licensing agreements; the internal affairs of business entities;... Full Bill Text |
Subcommittee recommends passage. (2/4/26) | Undecided |
| HF 985 | A bill for an act relating to services provided by the secretary of state, providing fees, and making appropriations.(Formerly HF 198, HSB 17.) | GENERAL. This bill amends several sections in Code chapter 9 that provides for the collection of fees by the secretary of state (secretary) and the appropriation of moneys from certain funds under the control of the secretary of state to support BUSINESS SERVICES MODERNIZATION. Code... Full Bill Text |
Subcommittee: Bousselot, Bisignano, and Schultz. (1/25/26) | Support |