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Iowa General Assembly · SF 2492 · Signed by Governor. S.J. 1033.

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

Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.

Officially: “An Act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions. Read the full text

Official title shown verbatim from the official record. Plain-language summary coming as coverage deepens. Not legal advice.
91st general assembly (2025-2026)

Where it is

Show all 20 actions
Committee report, approving bill. S.J. 807. · Apr 15, 2026
Introduced, placed on Ways and Means calendar. S.J. 804. · Apr 15, 2026
Fiscal note. · Apr 20, 2026
Message from Senate. H.J. 1011. · Apr 27, 2026
Immediate message. S.J. 890. · Apr 27, 2026
Passed Senate, yeas 46, nays 0. S.J. 889. · Apr 27, 2026
Read first time, referred to Ways and Means. H.J. 1013. · Apr 28, 2026
Subcommittee Meeting: 04/30/2026 8:30AM RM 102. · Apr 29, 2026
Subcommittee: Behn, Kurth and Siegrist. H.J. 1043. · Apr 29, 2026
Subcommittee recommends passage. · Apr 30, 2026
Placed on Ways and Means calendar. H.J. 1085. · May 1, 2026
Committee vote: Yeas, 24. Nays, 0. Excused, 1. H.J. 1085. · May 1, 2026
Committee report, recommending passage. H.J. 1085. · May 1, 2026
Message from House. S.J. 979. · May 2, 2026
Immediate message. H.J. 1118. · May 2, 2026
Explanations of votes. H.J. 1159. · May 2, 2026
Passed House, yeas 85, nays 0. H.J. 1113. · May 2, 2026
Reported correctly enrolled, signed by President and Speaker, and sent to Governor. S.J. 1028. · May 11, 2026
Fiscal note. · May 14, 2026
Signed by Governor. S.J. 1033. · May 15, 2026

The numbers

1
sponsor on the bill

Sponsors

COMMITTEE ON WAYS AND MEANS
Every fact on this page links to its source, starting with the official bill record. Last action: Signed by Governor. S.J. 1033. (May 15, 2026).