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IntroducedApr 15, 2026
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Passed SenateApr 27, 2026
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Passed HouseMay 02, 2026
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Became Law
Iowa Senate Bill
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.)
Last Action See all actions
Senate • May 02, 2026: Message from House.
Latest Bill Text See all bill texts
Summary
Comments on SF 2492
Tweets
Whip Lists
Sponsors
- COMMITTEE ON WAYS AND MEANSprimary


Votes
YES: 46
- Alons
- Bennett
- Bisignano
- Blake
- Bousselot
- Campbell
- Costello
- Dawson
- Dickey
- Donahue
- Dotzler
- Drey
- Driscoll
- Evans
- Green
- Gruenhagen
- Guth
- Hardman
- Klimesh
- Knox
- Koelker
- Kraayenbrink
- Lofgren
- Petersen
- Pike
- Quirmbach
- Reichman
- Rozenboom
- Salmon
- Schultz
- Shipley
- Sinclair
- Sires
- Staed
- Sweeney
- Taylor
- Townsend
- Trone
- Garriott
- Warme
- Webster
- Weiner
- Westrich
- Whitver
- Winckler
- Zimmer
- Zumbach
NO: 0
ABSENT: 4
YES: 85
- Baeth
- Bagniewski
- Barker
- Behn
- Bergan
- Blom
- Bloomingdale
- Boden
- Bossman
- Bradley
- Brown-Powers
- Cisneros
- Collins
- Cooling
- Croken
- Determann
- Dunwell
- Ehlert
- Fett
- Fisher
- Gehlbach
- Gerhold
- Golding
- Gosa
- Grassley
- Gustoff
- Harris
- Hayes
- Henderson
- Hermanson
- Holt
- Hora
- Ingels
- Jacoby
- Jeneary
- Johnson, C.
- Johnson, R.
- Jones
- Judge
- Kaufmann
- Kniff
- McCulla
- Konfrst
- Kressig
- Kurth
- Larson
- Lawler
- Levin
- Lohse
- Lundgren
- Matson
- McBurney
- Meggers
- Meyer, A.
- Meyer, B.
- Mohr
- Mommsen
- Moore
- Nielsen
- Nordman
- Ramirez
- Rinker
- Sieck
- Siegrist
- Sitzmann
- Smith
- Sorensen
- Srinivas
- Stone
- Thompson
- Thomson
- Vondran
- Watkins
- Weldon
- Wengryn
- Wessel-Kroeschell
- Wichtendahl
- Wilburn
- Williams
- Wilson
- Windschitl
- Wood
- Wulf
- Young
- Zabner
- Wills
NO: 0
ABSENT: 16
Actions
- May 02, 2026 | Senate
- Message from House.
- May 02, 2026 | House
- Passed House, yeas 85, nays 0.
- Explanations of votes. H.J. 05/02.
- Immediate message.
- May 01, 2026 | House
- Committee report, recommending passage.
- Committee vote: Yeas, 24. Nays, 0. Excused, 1.
- Placed on Ways and Means calendar.
- Apr 30, 2026 | House
- Subcommittee recommends passage.
- Apr 29, 2026 | House
- Subcommittee: Behn, Kurth and Siegrist.
- Subcommittee Meeting: 04/30/2026 8:30AM RM 102.
- Apr 28, 2026 | House
- Read first time, referred to Ways and Means.
- Apr 27, 2026 | House
- Message from Senate.
- Apr 27, 2026 | Senate
- Passed Senate, yeas 46, nays 0.
- Immediate message.
- Apr 20, 2026 | Senate
- Fiscal note.
- Apr 15, 2026 | Senate
- Introduced, placed on Ways and Means calendar.
- Committee report, approving bill.
Bill Texts
