Corporate Counsel Section Legislative Report
Wednesday, April 15, 2026 12:38 PM


BILLTITLESUMMARYSTATUSISBA 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 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...

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Read first time, referred to Ways and Means. (4/14/26) Undecided
SF 2168 A bill for an act relating to programs and procedures of the department of workforce development and including effective date provisions. (Formerly SSB 3044.) This bill relates to programs and procedures of the department of workforce development (department). bill requires the department, as a required part of its administration of unemployment compensation benefits, to operate a reemployment case management program. The program shall provide individualized reemployment services to claimants who...

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Amendment H-8363 filed. (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...

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Committee report approving bill, renumbered as SF 2492 (4/14/26) Monitor
SF 2472 A bill for an act relating to state and local government taxes, fees, financial authority, and budgets, modifying divisions of revenue, establishing a program for first-time homebuyers, modifying appropriations, and including effective date, applicability, and retroactive applicability provisions. (Formerly SSB 3001.) Fiscal Note. (4/14/26) Monitor
SF 2485 A bill for an act relating to and making appropriations for the economic development of the state, including to the economic development authority, Iowa finance authority, department of workforce development, and state board of regents and certain regents institutions.(Formerly SSB 3188.) Committee report, approving bill. (4/9/26)
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...

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Attached to HF 2678 . (4/8/26) Undecided
SF 2467 A bill for an act concerning reimbursement of the attorney general for services relating to the second injury fund for workers' compensation.(Formerly SSB 3107.) Placed on Appropriations calendar. (4/8/26) Monitor
SSB 3188 - Dead A bill for an act relating to and making appropriations for the economic development of the state, including to the economic development authority, Iowa finance authority, department of workforce development, and state board of regents and certain regents institutions.(See SF 2485.) Committee report approving bill, renumbered as SF 2485 (4/8/26) Monitor
HF 2337 A bill for an act relating to fraudulent practices involving academic credentials or professional or occupational licenses, and making penalties applicable. (Formerly HF 2091.) Effective date: 07/01/2026 This bill relates to fraudulent practices involving academic credentials. The bill provides that a person who falsely represents oneself as possessing an academic degree or academic credentials for the purpose of obtaining employment or other personal gain is guilty of a fraudulent practice in the second...

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Message from House. (4/2/26)
HF 2384 - Dead A bill for an act relating to the maximum amount of unemployment benefits payable during a benefit year. This bill provides that the maximum total amount of unemployment benefits payable to an eligible individual during a benefit year shall not exceed 26 times the individual's weekly benefit amount, rather than 16 times the weekly benefit amount as provided under current law. The bill also...

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Rereferred to Labor and Workforce. (3/31/26) Monitor
HF 2385 - Dead A bill for an act prohibiting the misclassification of employees as independent contractors, providing penalties, and including applicability provisions. This bill prohibits an employer from willfully misclassifying an individual who performs services for the employer in return for remuneration as an independent contractor rather than an employee with the effect of denying the individual eligibility for an employment benefit provided by law or for...

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Rereferred to Labor and Workforce. (3/31/26) 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...

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Placed on calendar under unfinished business. (3/26/26) Monitor
SF 2089 A bill for an act relating to information provided to the department of workforce development during the fact-finding process for claims for unemployment benefits.(Formerly SSB 3003.) This bill requires the department of workforce development to establish a process whereby a claimant and an employer may each provide information to the department prior to the department's fact-finding process for a claim for unemployment benefits without the presence of or participation by the...

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Placed on calendar under unfinished business. (3/26/26) Monitor
SF 487 - Dead A bill for an act relating to employer recordkeeping and auditing requirements for purposes of unemployment insurance and including applicability provisions.(Formerly SSB 1165.) This bill relates to employer recordkeeping and auditing requirements for purposes of unemployment insurance under Code chapter 96. Current requirements for these matters are largely set out in rules of the department of workforce development. The bill requires that an employing unit keep records regarding an...

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Subcommittee recommends passage. (3/17/26) Monitor
HF 2091 - Dead A bill for an act relating to fraudulent practices involving academic credentials and providing penalties.(See HF 2337.) This bill relates to fraudulent practices involving academic credentials. The bill provides that a person who falsely represents oneself as possessing an academic degree or academic credentials for the purpose of obtaining employment or other personal gain is guilty of a fraudulent practice in the second...

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Withdrawn. (3/16/26)
HF 2327 A bill for an act relating to programs and procedures of the department of workforce development and including effective date provisions.(Formerly HSB 556.) This bill relates to programs and procedures of the department of workforce development (department). bill requires the department, as a required part of its administration of unemployment compensation benefits, to operate a reemployment case management program. The program shall provide individualized reemployment services to claimants who...

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Referred to Appropriations. (3/12/26)
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...

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Withdrawn. (3/9/26) Monitor
HF 2611 - Dead A bill for an act relating to unlawful practices involving providing a false social security number to an employer or prospective employer, or to a potential employee, and making penalties applicable.(Formerly HF 2088.) This bill relates to unlawful practices involving providing a false social security number to an employer or prospective employer, or to a potential employee. The bill provides that an employer may not hire or continue to employ an employee whom the employer knows to have provided...

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Fiscal Note. (3/6/26) Monitor
SF 2419 A bill for an act relating to third-party litigation funding and including applicability provisions.(Formerly SF 586, SF 54.) This bill creates the third-party litigation funding transparency Act, which provides the terms, conditions, and disclosures related to consumer litigation funding transactions. The bill defines "consumer litigation funding" to mean a nonrecourse transaction in which a consumer litigation funding company purchases, and a consumer assigns to...

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Subcommittee: Bousselot, Quirmbach, and Schultz. (3/5/26) Monitor
HSB 755 A bill for an act relating to matters under the purview of the economic development authority, the utilities commission, and the department of education, including creation of the headquarters expansion and development for growth and employment program, and the business incentives for growth program training fund; repeal of the new jobs tax credit program; the major economic growth attraction program; load forecasting and analysis of electric transmission system expansion plans; creation of the electric transmission system expansion planning and analysis and load forecasting fund; the industrial new jobs training program; and including effective date provisions. This bill relates to economic development authority programs and tax credits; load forecasting and the state electric transmission system expansion plans; and the industrial new jobs training program. DIVISION I ?? HEADQUARTERS EXPANSION AND DEVELOPMENT FOR GROWTH AND EMPLOYMENT PROGRAM. The bill creates a headquarters expansion...

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Subcommittee recommends passage. (3/4/26) Monitor
SF 2157 - Dead A bill for an act relating to malicious prosecution arising from civil actions between private parties. This bill relates to malicious prosecution arising from civil actions between private parties. The bill defines "malice" as the initiation of a civil action for a primary purpose other than securing a proper adjudication of the claim, and "probable cause" as the existence of reasonably known...

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Subcommittee recommends passage. (3/4/26)
SF 586 - Dead A bill for an act relating to third-party litigation funding and including applicability provisions.(Formerly SF 54; See SF 2419.) This bill creates the third-party litigation funding transparency Act, which provides the terms, conditions, and disclosures related to consumer litigation funding transactions. The bill defines "consumer litigation funding" to mean a nonrecourse transaction in which a consumer litigation funding company purchases, and a consumer assigns to...

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Committee report approving bill, renumbered as SF 2419 . (2/23/26) Monitor
SF 2414 - Dead A bill for an act relating to automated decision systems used by employers. This bill relates to automated decision systems used by employers. The bill requires an employer to provide a written notice that an automated decision system, as defined in the bill, is in use for the purpose of making employment-related decisions, other than hiring decisions, at the...

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Subcommittee: Driscoll, Donahue, and Pike. (2/23/26) Monitor
HF 2088 - Dead A bill for an act relating to fraudulent practices including providing a false social security number to an employer or prospective employer, and making penalties applicable.(See HF 2611.) This bill provides that it is a fraudulent practice for a person, for the purpose of retaining or obtaining employment, or any other thing of value, to provide the employer or prospective employer with a social security number that does not belong to that person. Penalties...

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Committee report approving bill, renumbered as HF 2611. (2/19/26) Monitor
HF 2480 - Dead A bill for an act providing for a veterans' benefits and services poster for employers to display in the workplace. This bill requires the director of the department of inspections, appeals, and licensing to consult with the Iowa department of veterans affairs to create a veterans' benefits and services poster for employers, as defined in the bill, to display in the workplace. The bill requires...

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Committee vote: Yeas, 16. Nays, 1. Excused, 0. (2/18/26) Monitor
SF 2301 A bill for an act relating to matters under the purview of the economic development authority, the utilities commission, and the department of education, including creation of the headquarters expansion and development for growth and employment program, and the business incentives for growth program training fund; repeal of the new jobs tax credit program; the major economic growth attraction program; load forecasting and analysis of electric transmission system expansion plans; creation of the electric transmission system expansion planning and analysis and load forecasting fund; the industrial new jobs training program; and including effective date provisions.(Formerly SSB 3103.) This bill relates to economic development authority programs and tax credits; load forecasting and the state electric transmission system expansion plans; and the industrial new jobs training program. DIVISION I ?? HEADQUARTERS EXPANSION AND DEVELOPMENT FOR GROWTH AND EMPLOYMENT PROGRAM. The bill creates a headquarters expansion...

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Subcommittee: Dawson, Gruenhagen, and Quirmbach. (2/18/26) Monitor
HF 2448 - Dead A bill for an act relating to the requirements for business entities' telephone communications with consumers in this state. This bill relates to the requirements for business entities' telephone communications with consumers in this state. Under the bill, except as otherwise provided by federal law, a business entity (business) shall maintain a telephone number that is available to consumers to contact the business regarding inquiries...

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Introduced, referred to Commerce. (2/16/26) Monitor
HF 2456 - Dead A bill for an act relating to employment of persons with disabilities. This bill provides that in order to ensure full participation in the social and economic life of Iowa by persons with disabilities, it is declared to be the policy of the state that competitive and integrated employment shall be considered the first and preferred option...

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Introduced, referred to Labor and Workforce. (2/16/26) Monitor
HF 2528 - Dead A bill for an act modifying the duties of the workforce development board, state board of education, and department of education related to cyber and artificial intelligence.(Formerly HSB 609.) This bill modifies the duties of the workforce development board, state board of education, and department of education related to cyber and artificial intelligence. The bill requires the workforce development board to establish a comprehensive initiative to address the state's cyber and artificial intelligence workforce needs....

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Introduced, placed on calendar. (2/16/26) Monitor
HSB 609 - Dead A bill for an act modifying the duties of the workforce development board, state board of education, and department of education related to cyber and artificial intelligence.(See HF 2528.) This bill modifies the duties of the workforce development board, state board of education, and department of education related to cyber and artificial intelligence. The bill requires the workforce development board to establish a comprehensive initiative to address the state's cyber and artificial intelligence workforce needs....

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Committee report approving bill, renumbered as HF 2528. (2/16/26) Monitor
SF 2239 - Dead A bill for an act relating to a family leave and medical leave insurance program that provides for paid, job-protected leave for certain family leave and medical leave reasons for eligible employees of specified employers. This bill relates to a family leave and medical leave insurance program (program), administered by the director of the department of workforce development, that provides for paid, job-protected leave for certain family leave and medical leave reasons for eligible employees of specified employers. An employee is...

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Subcommittee: Driscoll, Donahue, and Schultz. (2/12/26) Monitor
SF 2272 - Dead A bill for an act providing for a veterans' benefits and services poster for employers to display in the workplace. This bill requires the director of the department of inspections, appeals, and licensing to consult with the Iowa department of veterans affairs to create a veterans' benefits and services poster for employers, as defined in the bill, to display in the workplace. The bill requires...

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Subcommittee: Reichman, Costello, and Townsend. (2/12/26) Monitor
HF 2396 - Dead A bill for an act modifying provisions related to programs administered by the college student aid commission, including the skilled workforce shortage tuition grant program, Iowa workforce grant and incentive program, vocational-technical tuition grant program, the future ready Iowa skilled workforce last-dollar scholarship program, and the gap tuition assistance program, and making appropriations. This bill modifies provisions related to programs administered by the college student aid commission (CSAC), including the skilled workforce shortage tuition grant program, Iowa workforce grant and incentive program, vocational-technical tuition grant program, the future ready Iowa skilled workforce last-dollar scholarship program, and the gap...

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Introduced, referred to Higher Education. (2/11/26) Monitor
SF 2240 A bill for an act extending the deadline to enter into withholding agreements under the targeted jobs withholding credit pilot project. This bill extends, by three years, the deadline for entering into withholding agreements under the targeted jobs withholding credit pilot project from June 30, 2027, to June 30, 2030. Subcommittee: Dawson, Bisignano, and Gruenhagen. (2/11/26) Monitor
SSB 3103 - Dead A bill for an act relating to matters under the purview of the economic development authority, the utilities commission, and the department of education, including creation of the headquarters expansion and development for growth and employment program, and the business incentives for growth program training fund; repeal of the new jobs tax credit program; the major economic growth attraction program; load forecasting and analysis of electric transmission system expansion plans; creation of the electric transmission system expansion planning and analysis and load forecasting fund; the industrial new jobs training program; and including effective date provisions.(See SF 2301.) This bill relates to economic development authority programs and tax credits; load forecasting and the state electric transmission system expansion plans; and the industrial new jobs training program. DIVISION I ?? HEADQUARTERS EXPANSION AND DEVELOPMENT FOR GROWTH AND EMPLOYMENT PROGRAM. The bill creates a headquarters expansion...

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Committee report approving bill, renumbered as SF 2301 (2/11/26) Monitor
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...

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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...

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Subcommittee recommends passage. (2/10/26) Monitor
HSB 556 - Dead A bill for an act relating to programs and procedures of the department of workforce development and including effective date provisions.(See HF 2327.) This bill relates to programs and procedures of the department of workforce development (department). DIVISION I ?? REEMPLOYMENT CASE MANAGEMENT PROGRAM. The bill requires the department, as a required part of its administration of unemployment compensation benefits, to operate a reemployment case management program. The program...

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Committee report approving bill, renumbered as HF 2327 (2/6/26) 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;...

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Subcommittee recommends passage. (2/4/26) Oppose
HF 2266 - Dead A bill for an act providing for family medical leave for grandparents and providing penalties and remedies. This bill provides that an employee who is a grandparent shall have the same rights provided to an employee under the federal Family and Medical Leave Act of 1993 (the Act). The bill provides that an employer of such an employee shall be subject to...

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Introduced, referred to Labor and Workforce. (2/3/26) Monitor
HF 2267 - Dead A bill for an act relating to the maximum amount of unemployment benefits payable during a benefit year. This bill provides that the maximum total amount of unemployment benefits payable to an eligible individual during a benefit year shall not exceed 26 times the individual's weekly benefit amount, rather than 16 times the weekly benefit amount as provided under current law. The bill also...

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Introduced, referred to Labor and Workforce. (2/3/26) Monitor
HSB 576 - Dead A bill for an act relating to parties responsible for the confidentiality of information of participants in the address confidentiality program. Under current law, an assessor or the assessor's staff must redact the name of a participant in the address confidentiality program from documents displayed for public access on an internet site, upon the participant's request. This bill extends this requirement to recorders and requires recorders...

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Subcommittee Meeting: 02/03/2026 12:30PM RM 304 (Cancelled). (1/30/26) Monitor
HSB 563 A bill for an act relating to state and local government taxes, budgets, and authority, by modifying provisions relating to the assessment and taxation of property, funding from the secure an advanced vision for education fund, the election of certain county officers, urban renewal areas and urban revitalization areas, establishing a rent reimbursement program, establishing a program for certain first-time homebuyers, establishing a local government shared-services grant fund, making appropriations, and including effective date, applicability, and retroactive applicability provisions. Subcommittee recommends passage. (1/29/26) Monitor
SSB 3044 - Dead A bill for an act relating to programs and procedures of the department of workforce development and including effective date provisions.(See SF 2168.) This bill relates to programs and procedures of the department of workforce development (department). DIVISION I ?? REEMPLOYMENT CASE MANAGEMENT PROGRAM. The bill requires the department, as a required part of its administration of unemployment compensation benefits, to operate a reemployment case management program. The program...

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Committee report approving bill, renumbered as SF 2168 (1/29/26) Monitor
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...

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Subcommittee: Bousselot, Bisignano, and Schultz. (1/25/26) Undecided
HF 986 A bill for an act relating to matters under the purview of the department of insurance and financial services, the utilities commission, and the department of transportation, including financial literacy and exploitation, tax confidentiality, health insurance rates, health savings accounts, insurer withdrawals, property insurance, service contracts, the Iowa individual health benefit reinsurance association, and the Iowa cemetery Act, motor vehicle financial liability coverage, and including penalties and effective date provisions. (Formerly HF 911, HSB 256.) This bill relates to matters under the purview of the department of insurance and financial services including financial literacy and exploitation, tax confidentiality, health insurance rates, health savings accounts, insurer withdrawals, property insurance, and service contracts. DIVISION I ?? FINANCIAL LITERACY AND FINANCIAL EXPLOITATION. Division I appropriates...

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Subcommittee: Bousselot, Blake, and Rowley. (1/22/26) Undecided
HF 2017 - Dead A bill for an act creating a state work opportunity tax credit available against the individual and corporate income taxes, and including retroactive applicability provisions. This bill creates a state work opportunity tax credit available against the individual and corporate income taxes. The bill reduces individual or corporate income taxes, as applicable, by a work opportunity tax credit that is equal to 100 percent of the federal work opportunity tax credit...

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Subcommittee recommends passage. (1/22/26) Monitor
SF 2087 - Dead A bill for an act relating to work search requirements for unemployment benefits for certain individuals with disabilities.(Formerly SSB 3005.) This bill provides that weekly work search activities for purposes of eligibility for unemployment benefits include certain specified activities for certain individuals with disabilities. An individual with an intellectual disability, autism spectrum disorder, or traumatic brain injury may participate in a program offered or approved by...

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Committee report, approving bill. (1/22/26) Monitor
SSB 3003 - Dead A bill for an act relating to information provided to the department of workforce development during the fact-finding process for claims for unemployment benefits.(See SF 2089.) This bill requires the department of workforce development to establish a process whereby a claimant and an employer may each provide information to the department prior to the department's fact-finding process for a claim for unemployment benefits without the presence of or participation by the...

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Committee report approving bill, renumbered as SF 2089 (1/21/26) Monitor
HF 2048 - Dead A bill for an act relating to personal data processing practices for companies, and making civil penalties applicable. This bill relates to personal data (data) processing practices for companies. The bill defines "automated decision making" as a process that uses data to make decisions, including but not limited to profiling, risk scoring, and determining eligibility, without human involvement. The bill defines "company" as a person...

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Introduced, referred to Economic Growth and Technology. (1/14/26) Monitor
SF 2045 - Dead A bill for an act increasing the state minimum hourly wage and providing for subsequent increases by the same percentage as the increase in federal social security benefits. This bill increases the state minimum hourly wage to $15.00 as of July 1, 2026. The bill increases the state minimum hourly wage for employees employed for less than 90 days to $14.10 as of July 1, 2026. The bill also increases the state minimum hourly...

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Subcommittee: Driscoll, Donahue, and Pike. (1/14/26) Monitor
SF 2046 - Dead A bill for an act relating to wage payment collection issues arising between employers and employees, providing penalties and remedies, and including effective date provisions. This bill relates to the collection of wages from employers by employees under Code chapter 91A, the "Iowa Wage Payment Collection Law". The bill provides that an employer has the burden to establish that a deduction from employees' wages is lawful and that the employer must...

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Subcommittee: Driscoll, Donahue, and Pike. (1/14/26) Monitor