Iowa Education Legislative Watch
StateOther education

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. (Formerly SF 2292, SSB 3105.) Effective date: 07/01/2026. Applicability date: 01/01/2026.

Signed5 of 5

Where it stands

  1. Introduced
  2. Committee
  3. Senate
  4. House
  5. Governor

Last action, May 15: Signed by Governor. S.J. 1033.

Votes

On these agendas

  • Ways and Means CommitteeMay 1

    ub Committee as a whole: HSB 770 SF 469 SF 2497 Consideration of Bills: HSB 755 SF 2492 SF 469 SF 2465 SF 2497 HSB 770 HF 2343 Any other bills at the discretion of the

  • Ways and Means SubcommitteeApr 30

    epublished to add Webex camera ** ** Republished to add Webex camera ** Discuss SF 2492.

History

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