Bills › 91st General Assembly

SF 2492Signed by Governor · May 15, 2026

Creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions

Same legislation: SSB 3105, SF 2292

Also covers SSB 3105 and SF 2292.

Progress

  1. Introduced
    Apr 15, 2026
  2. Subcommittee
    Apr 30, 2026
  3. Committee
    Apr 15, 2026
  4. Passed Senate
    Apr 27, 2026 · 46–0
  5. Passed House
    May 2, 2026 · 85–0
  6. Signed
    May 15, 2026

Signed into law What’s a funnel?

History

2026 session · second year of the 91st General Assembly
May 15, 2026
Signed by Governor. S.J. 1033. Journal
May 11, 2026
Reported correctly enrolled, signed by President and Speaker, and sent to Governor. S.J. 1028. Journal
May 2, 2026
Passed House, yeas 85, nays 0. H.J. 1113. Journal
May 1, 2026
Committee vote: Yeas, 24. Nays, 0. Excused, 1. H.J. 1085. Journal
May 1, 2026
Committee report, recommending passage. H.J. 1085. Journal
Apr 30, 2026
Subcommittee recommends passage.
Apr 29, 2026
Subcommittee: Behn, Kurth and Siegrist. H.J. 1043. Journal
Apr 28, 2026
Read first time, referred to Ways and Means. H.J. 1013. Journal
Apr 27, 2026
Passed Senate, yeas 46, nays 0. S.J. 889. Journal
Apr 15, 2026
Committee report, approving bill. S.J. 807. Journal
Apr 15, 2026
Introduced, placed on Ways and Means calendar. S.J. 804. Journal

Meetings

Votes

Committee · May 1, 202624–0

Select a floor vote to see how each legislator voted.

Lobbyist declarations

For · 7Against · 0Undecided · 5
  • Anheuser BuschFor
  • CargillFor
  • Corteva AgriscienceFor
  • Iowa Association of Business and Industry (ABI)For
  • Iowa Business CouncilFor
  • Iowa Taxpayers AssociationFor
  • Principal Financial GroupFor
  • Bayer U.S. LLCUndecided
  • Cedar Rapids Metro Economic AllianceUndecided
  • Helena Agri-Enterprises, LLCUndecided
  • Iowa Society of Certified Public AccountantsUndecided
  • Smithfield Foods, Inc.Undecided

Grouped by organization.