SF 2050 (LSB 5668XS (2) 91)

SENATE FILE 2050

BY  SWEENEY

A BILL FOR

An Act relating to the individual income tax by allowing members of the general assembly to deduct unreimbursed mileage when performing constituent services under certain circumstances, and including retroactive applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 422.7, Code 2026, is amended by adding the following new subsection:
   NEW SUBSECTION.  46.  a.  A member of the general assembly may subtract unreimbursed mileage at the same amount per mile as determined by the director of the department of administrative services in section 8A.363, subsection 1, or by the established policies for expenses referenced in section 8A.363, subsection 2, if applicable, when performing services on behalf of constituents.
   b.  This subsection does not apply to any of the following circumstances:
   (1)  Mileage incurred on legislative days during a legislative session under section 2.10, subsection 1.
   (2)  Mileage incurred on legislative days during a special session under section 2.10, subsection 6.
   (3)  Mileage incurred for campaign functions.
   c.  As used in this subsection:
   (1)  “Campaign function” means the same as defined in section 68A.102.
   (2)  “Legislative day” means the same as defined in section 162(h)(2) of the Internal Revenue Code.
    Sec. 2.  RETROACTIVE APPLICABILITY.  This Act applies retroactively to January 1, 2026, for tax years beginning on or after that date.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill relates to the individual income tax by allowing members of the general assembly (members) to deduct unreimbursed mileage when performing constituent services under certain circumstances.
   The bill allows a member to subtract unreimbursed mileage at the same amount per mile as determined by the director of the department of administrative services in Code section 8A.363(1) or any reimbursement rate for expenses established by the general assembly for members.
   The bill does not apply to mileage incurred on legislative days during a legislative session or special session, or mileage incurred for campaign functions. The bill defines “legislative day” and “campaign function”.
   The bill applies retroactively to tax years beginning on or after January 1, 2026.