Senate
File
2050
-
Introduced
SENATE
FILE
2050
BY
SWEENEY
A
BILL
FOR
An
Act
relating
to
the
individual
income
tax
by
allowing
1
members
of
the
general
assembly
to
deduct
unreimbursed
2
mileage
when
performing
constituent
services
under
certain
3
circumstances,
and
including
retroactive
applicability
4
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
TLSB
5668XS
(2)
91
jm/jh
S.F.
2050
Section
1.
Section
422.7,
Code
2026,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
46.
a.
A
member
of
the
general
assembly
3
may
subtract
unreimbursed
mileage
at
the
same
amount
per
4
mile
as
determined
by
the
director
of
the
department
of
5
administrative
services
in
section
8A.363,
subsection
1,
or
by
6
the
established
policies
for
expenses
referenced
in
section
7
8A.363,
subsection
2,
if
applicable,
when
performing
services
8
on
behalf
of
constituents.
9
b.
This
subsection
does
not
apply
to
any
of
the
following
10
circumstances:
11
(1)
Mileage
incurred
on
legislative
days
during
a
12
legislative
session
under
section
2.10,
subsection
1.
13
(2)
Mileage
incurred
on
legislative
days
during
a
special
14
session
under
section
2.10,
subsection
6.
15
(3)
Mileage
incurred
for
campaign
functions.
16
c.
As
used
in
this
subsection:
17
(1)
“Campaign
function”
means
the
same
as
defined
in
section
18
68A.102.
19
(2)
“Legislative
day”
means
the
same
as
defined
in
section
20
162(h)(2)
of
the
Internal
Revenue
Code.
21
Sec.
2.
RETROACTIVE
APPLICABILITY.
This
Act
applies
22
retroactively
to
January
1,
2026,
for
tax
years
beginning
on
23
or
after
that
date.
24
EXPLANATION
25
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
26
the
explanation’s
substance
by
the
members
of
the
general
assembly.
27
This
bill
relates
to
the
individual
income
tax
by
28
allowing
members
of
the
general
assembly
(members)
to
deduct
29
unreimbursed
mileage
when
performing
constituent
services
under
30
certain
circumstances.
31
The
bill
allows
a
member
to
subtract
unreimbursed
mileage
at
32
the
same
amount
per
mile
as
determined
by
the
director
of
the
33
department
of
administrative
services
in
Code
section
8A.363(1)
34
or
any
reimbursement
rate
for
expenses
established
by
the
35
-1-
LSB
5668XS
(2)
91
jm/jh
1/
2
S.F.
2050
general
assembly
for
members.
1
The
bill
does
not
apply
to
mileage
incurred
on
legislative
2
days
during
a
legislative
session
or
special
session,
or
3
mileage
incurred
for
campaign
functions.
The
bill
defines
4
“legislative
day”
and
“campaign
function”.
5
The
bill
applies
retroactively
to
tax
years
beginning
on
or
6
after
January
1,
2026.
7
-2-
LSB
5668XS
(2)
91
jm/jh
2/
2