Taxation Section Legislative Report
Wednesday, April 15, 2026 12:39 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 2495 - Dead | A bill for an act creating a maternity group home tax credit available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions.(Formerly SF 2279.) | Introduced, placed on Ways and Means calendar. (4/15/26) | Monitor | |
| SF 2279 - Dead | A bill for an act creating a maternity group home tax credit available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions. | This bill creates a maternity group home tax credit available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes. The bill defines "maternity group home" to mean a community-based residential home that provides room and board, personal care, supervision, training, support, and education... Full Bill Text |
Committee report approving bill, renumbered as SF 2495 (4/14/26) | Monitor |
| 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 |
| HF 1050 | A bill for an act relating to the assessment of property containing certain aboveground storage tanks and including effective date and retroactive applicability provisions.(Formerly HSB 238.) | Code section 427A.1 specifies that for the purposes of property taxation only, certain property shall be assessed and taxed, unless otherwise qualified for exemption, as real property, including buildings, structures, or improvements, any of which are constructed on or in the land, attached to the... Full Bill Text |
Referred to Ways and Means. (4/13/26) | |
| HF 2746 | A bill for an act relating to establishing a reciprocal tax agreement study by the department of revenue, and including effective date provisions.(Formerly HF 2028.) | Subcommittee: Schultz, Dotzler, and Green. (4/13/26) | Monitor | |
| HF 2748 | A bill for an act relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products; the regulation of the transportation of agricultural commodities; the use of agricultural land; and taxation, including property taxes, excise and sales taxes, and income taxes; making penalties applicable; and including effective date and applicability provisions. (Formerly HF 2340, HSB 588.) | Referred to Ways and Means. (4/13/26) | ||
| HF 2028 - Dead | A bill for an act relating to establishing a reciprocal tax agreement study by the department of revenue, and including effective date provisions.(See HF 2746.) | This bill relates to establishing a reciprocal tax agreement study by the department of revenue. Wisconsin, the bill directs the department of revenue (DOR) to study the feasibility of entering into a reciprocal tax agreement with the tax administration agencies of the state of Wisconsin that... Full Bill Text |
Withdrawn. (4/9/26) | Monitor |
| HF 2340 - Dead | A bill for an act relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products; the regulation of the transportation of agricultural commodities; the use of agricultural land; and taxation, including property taxes, excise and sales taxes, and income taxes; making penalties applicable; and including effective date and applicability provisions.(Formerly HSB 588; See HF 2748.) | GENERAL. This bill amends a number of Code chapters relating to agriculture, including providing for the powers and duties of the department of agriculture and land stewardship (DALS). The bill provides for the promotion and regulation of commodities and regulation by DALS, including fees, and... Full Bill Text |
Withdrawn. (4/9/26) | |
| SF 2137 | A bill for an act relating to the definition of qualified education expenses. (Formerly SSB 3027.) Effective date: 07/01/2026. | For purposes of the Iowa educational savings plan trust (Code chapter 12D), this bill strikes an unnecessary reference to a specific amendment to the Internal Revenue Code in the definition of "qualified education expenses". "Internal Revenue Code" is defined in Code chapter 12D to mean... Full Bill Text |
Signed by Governor . (4/9/26) | Monitor |
| SF 2231 | A bill for an act relating to eligibility and participation requirements for certain education programs, preschool programs, and tax provisions, and including retroactive applicability provisions.(Formerly SF 2060.) | This bill relates to eligibility and participation requirements for certain education programs, preschool programs, and tax provisions. Under current law, a school district may enter into a Code chapter 28E agreement with a community-based provider with respect to the statewide preschool program for four-year-old children. If... Full Bill Text |
Message from House, with amendment S-5177 . (4/9/26) | |
| HF 2183 | A bill for an act crediting excise taxes imposed upon the sale of aircraft to the aviation fund. | This bill credits excise taxes (use taxes) imposed upon the sale of aircraft to the state aviation fund. Currently, the use tax is imposed at a rate of 6 percent upon the sale of aircraft subject to registration under Code section 328.20, if the aircraft... Full Bill Text |
Subcommittee recommends passage. (3/11/26) | Monitor |
| HSB 758 | A bill for an act relating to evidence and burdens of proof in property tax assessment protests and appeals and including retroactive applicability provisions. | Under current law, for assessment years on or after January 1, 2018, the burden of proof shall be upon any complainant attacking a property valuation as excessive, inadequate, inequitable, or capricious. When the complainant offers competent evidence that the market value of the property is... Full Bill Text |
Subcommittee recommends passage. (3/3/26) | Monitor |
| HF 2280 | A bill for an act modifying the individual income tax credit for emergency medical services personnel, and including retroactive applicability provisions. | This bill modifies the individual income tax credit for emergency medical services personnel. Currently, an emergency medical services personnel member who is certified as a first responder under Code chapter 147A may claim an individual income tax credit for services performed in the amount of $250. The... Full Bill Text |
Subcommittee recommends passage. (2/26/26) | Monitor |
| SF 2250 | A bill for an act making modifications to tax deadlines and tax disputes. | This bill relates to the administration of the tax by making modifications to tax deadlines and tax disputes. Under the bill, if a due date has not yet passed, the running of the time period leading up to the due date shall be tolled on the... Full Bill Text |
Subcommittee: Driscoll, Bisignano, and Schultz. (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... Full Bill Text |
Committee report approving bill, renumbered as SF 2292 (2/11/26) | Monitor |
| SSB 3129 | A bill for an act providing for the beginning farmer tax credit program administered by the Iowa finance authority and department of revenue, providing for fees, and including effective date provisions. | BACKGROUND ?? GENERAL. This bill amends provisions in Code chapter 16 administered by the Iowa finance authority (IFA), which is a public instrumentality that acts to further a public purpose of promoting the state's economy (Code section 16.1A). The agricultural development division is created within the... Full Bill Text |
Subcommittee: Dawson, Bisignano, and Schultz. (2/10/26) | Monitor |
| SF 2060 - Dead | A bill for an act relating to eligibility standards for certain education programs and tax provisions based on religious or sectarian use or purpose, and including retroactive applicability provisions.(See SF 2231.) | This bill amends and strikes statutory language to remove exclusions and limitations based on religious or sectarian use from multiple state programs and tax provisions. The bill amends the higher education facilities program by removing the exclusion of property used for sectarian study from the definition... Full Bill Text |
Committee report approving bill, renumbered as SF 2231. (2/9/26) | Monitor |
| HSB 588 - Dead | A bill for an act relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products; the regulation of the transportation of agricultural commodities; the use of agricultural land; and taxation, including property taxes, excise and sales taxes, and income taxes; making penalties applicable; and including effective date and applicability provisions.(See HF 2340.) | GENERAL. This bill amends a number of Code chapters relating to agriculture, including providing for the powers and duties of the department of agriculture and land stewardship (DALS). The bill provides for the promotion and regulation of commodities and regulation by DALS, including fees, and... Full Bill Text |
Committee report approving bill, renumbered as HF 2340 (2/6/26) | Monitor |
| SF 2069 | A bill for an act imposing a tax on the transportation of liquefied carbon dioxide through pipelines, and providing for penalties. | This bill imposes a tax on the transportation of liquefied carbon dioxide (carbon dioxide) through pipelines. In addition to any other tax imposed in this state, the bill imposes a tax on a pipeline company at a rate of $2.50 per metric ton of carbon dioxide... Full Bill Text |
Subcommittee recommends passage. (2/4/26) | Monitor |
| HF 2265 - Dead | A bill for an act modifying provisions related to eligibility for payments under the education savings account program, and including effective date provisions. | This bill modifies provisions related to eligibility for payments under the education savings account program. Under current law, for school budget years beginning on or after July 1, 2025, resident pupils eligible to enroll in kindergarten through grade 12 who attend a nonpublic school for... Full Bill Text |
Introduced, referred to Education. (2/3/26) | Monitor |
| SJR 11 | A joint resolution proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes.(Formerly SSB 1221.) | This joint resolution proposes an amendment to the Constitution of the State of Iowa, for adoption by the second consecutive general assembly, relating to restrictions on certain tax law changes. The amendment requires a bill that increases the individual income tax rate or corporate income tax... Full Bill Text |
Subcommittee: Nordman, Jacoby and Wills, J. (1/29/26) | Monitor |
| HF 2186 - Dead | A bill for an act modifying provisions related to application periods for the education savings account program. | This bill modifies provisions related to application periods for the education savings account program. The education savings account program is a program that provides funds to pupils who attend nonpublic schools to pay for qualified educational expenses, including but not limited to tuition, tutoring or cognitive... Full Bill Text |
Introduced, referred to Education. (1/28/26) | Monitor |
| SSB 3027 - Dead | A bill for an act relating to the definition of qualified education expenses.(See SF 2137.) | For purposes of the Iowa educational savings plan trust (Code chapter 12D), this bill strikes an unnecessary reference to a specific amendment to the Internal Revenue Code in the definition of "qualified education expenses". "Internal Revenue Code" is defined in Code chapter 12D to mean... Full Bill Text |
Committee report approving bill, renumbered as SF 2137. (1/28/26) | Monitor |
| HF 2168 - Dead | A bill for an act creating a state remittance tax and including applicability provisions. | This bill creates a remittance transfer tax at a rate of 50 percent on the gross remittance transfer amount made by a sender in this state. The bill defines "remittance transfer" based upon the federal definition in 15 U.S.C. ?1693o-1(g), which generally defines remittance transfer to... Full Bill Text |
Introduced, referred to Commerce. (1/27/26) | Monitor |
| HF 2152 - Dead | A bill for an act repealing the school tuition organization tax credit available against the individual and corporate income taxes and including effective date provisions. | This bill repeals the school tuition organization (STO) tax credit available against the individual and corporate income DIVISION I. Under the bill, a contribution made by a taxpayer to an STO on or after July 1, 2026, shall not be used by the taxpayer as... Full Bill Text |
Introduced, referred to Education. (1/26/26) | Monitor |
| 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... Full Bill Text |
Subcommittee recommends passage. (1/22/26) | Monitor |
| HF 2095 - Dead | A bill for an act requiring the filing of a tax return when child support obligations are delinquent, and providing for penalties. | This bill requires the filing of a return when child support obligations are delinquent. The bill requires the director of health and human services (HHS) or the director's designee to notify the department of revenue (DOR) when a obligor's child support obligations are delinquent and referred... Full Bill Text |
Introduced, referred to Health and Human Services. (1/15/26) | Monitor |