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Iowa 2025-2026

SF 2492

A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions.

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Source: Open States / PluralUpdated 2026-09-11 04:11:03 UTC.

Official record

Measure details

Jurisdiction
Iowa
Session
2025-2026
Chamber
upper
Classification
bill
Subjects
corporate taxes, foreign businesses, income, income taxes, internal revenue code
Introduced / first action
2026-04-15 00:00:00

Sponsors

  • COMMITTEE ON WAYS AND MEANS (primary), primary

Source-supplied history

Actions

  1. Signed by Governor.

    executive-signature

  2. Fiscal note.

  3. Reported correctly enrolled, signed by President and Speaker, and sent to Governor.

  4. Message from House.

  5. Immediate message.

  6. Explanations of votes.

  7. Passed House, yeas 85, nays 0.

    passage

  8. Placed on Ways and Means calendar.

  9. Committee vote: Yeas, 24. Nays, 0. Excused, 1.

  10. Committee report, recommending passage.

    committee-passage

  11. Subcommittee recommends passage.

    committee-passage-favorable

  12. Subcommittee Meeting: 04/30/2026 8:30AM RM 102.

  13. Subcommittee: Behn, Kurth and Siegrist.

  14. Read first time, referred to Ways and Means.

    reading-1

  15. Message from Senate.

  16. Immediate message.

  17. Passed Senate, yeas 46, nays 0.

    passage

  18. Fiscal note.

  19. Committee report, approving bill.

    committee-passage

  20. Introduced, placed on Ways and Means calendar.

    introduction

When supplied by the API

Related measures

No resolvable related measure is supplied.