March 19, 202691GA
Bill History for Senate File 657 - Status: Signed by Governor
A bill for an act related to state taxation and finance and other related matters, by creating, modifying, and eliminating tax credits and tax incentive programs, providing for penalties, and including effective date and retroactive applicability provisions. (Formerly SSB 1205.) Effective date: 06/06/2025, 07/01/2025, 12/31/2025, 01/01/2026. Applicability date: 01/01/2017, 01/01/2025, 01/01/2026.
| May 12, 2025 | Introduced, placed on Ways and Means calendar. S.J. 976. | |
| May 12, 2025 | Committee report, approving bill. S.J. 977. | |
| May 13, 2025 | Fiscal note. | |
| May 13, 2025 | Amendment S-3175 filed, adopted. S.J. 999. | |
| May 13, 2025 | video | Passed Senate, yeas 44, nays 1. S.J. 999. |
| May 13, 2025 | Immediate message. S.J. 1001. | |
| May 14, 2025 | Message from Senate. H.J. 1179. | |
| May 14, 2025 | Fiscal note. | |
| May 14, 2025 | Read first time, passed on file. H.J. 1179. | |
| May 14, 2025 | Substituted for HF 1054. H.J. 1188. | |
| May 14, 2025 | Amendment H-1351, yeas 29, nays 58, filed, lost. H.J. 1188. | |
| June 27, 2025 | Explanation of vote. H.J. 1224. | |
| May 14, 2025 | video | Passed House, yeas 84, nays 3. H.J. 1189. |
| May 20, 2025 | Explanation of vote. H.J. 1223. | |
| June 27, 2025 | Explanations of votes. H.J. 1224. | |
| May 14, 2025 | Immediate message. H.J. 1197. | |
| May 14, 2025 | Message from House. S.J. 1010. | |
| May 23, 2025 | Reported correctly enrolled, signed by President and Speaker, and sent to Governor. S.J. 1050. | |
| June 06, 2025 | Fiscal note. | |
| June 06, 2025 | Signed by Governor. S.J. 1053. | |
| Signed Enrolled Bill (PDF) | ||
| Acts Chapter 136 | ||
| Summary of Legislation |
Bill History for Senate Study Bill 1205
A bill for an act relating to matters under the purview of the Iowa economic development authority, including tax credit limits, targeted jobs tax credits, and the major economic growth attraction program; creation of the business incentives for growth program, the seed investor tax credit program, the Iowa film production incentive program, the research and development tax credit program, and the sustainable aviation fuel production tax credit program; elimination of the high quality jobs program, the investments in qualifying businesses tax credit, employer child care tax credits, assistive device tax credits, endow Iowa tax credits, and research activities tax credits; and including effective date provisions and criminal penalties.(See SF 657.)
| March 04, 2025 | Introduced, referred to Ways and Means. | |
| March 05, 2025 | Subcommittee: Dawson, Dotzler, and Klimesh. | |
| March 24, 2025 | Subcommittee Meeting: 03/27/2025 12:00PM Senate Lounge. | |
| May 12, 2025 | Committee report approving bill, renumbered as SF 657. |
Bill History for House Study Bill 305
A bill for an act relating to matters under the purview of the Iowa economic development authority, including tax credit limits, targeted jobs tax credits, and the major economic growth attraction program; creation of the business incentives for growth program, the seed investor tax credit program, the Iowa film production incentive program, the research and development tax credit program, and the sustainable aviation fuel production tax credit program; elimination of the high quality jobs program, the investments in qualifying businesses tax credit, employer child care tax credits, assistive device tax credits, endow Iowa tax credits, and research activities tax credits; and including effective date provisions and criminal penalties.(See HF 1054.)
| March 06, 2025 | Introduced, referred to Ways and Means. H.J. 543. | |
| March 06, 2025 | Subcommittee: Kaufmann, McBurney, Nordman, Wilson and Wulf. H.J. 544. | |
| March 25, 2025 | Subcommittee Meeting: 03/27/2025 8:45AM RM 102. | |
| March 27, 2025 | Subcommittee recommends passage. | |
| May 12, 2025 | Committee report, recommending amendment and passage. H.J. 1144. | |
| May 12, 2025 | Committee vote: Yeas, 17. Nays, 5. Excused, 3. H.J. 1145. | |
| May 13, 2025 | Committee report approving bill, renumbered as HF 1054. |
Bill History for House File 1054
A bill for an act relating to matters under the purview of the Iowa economic development authority and the department of workforce development, including tax credit limits, the major economic growth attraction program, layoffs and facility closures, the brownfield redevelopment fund, and the Iowa economic emergency fund; creation of the business incentives for growth program, the seed investor tax credit program, the Iowa film production incentive program, the research and development tax credit program, and the sustainable aviation fuel production tax credit program; elimination of the high quality jobs program, the investments in qualifying businesses tax credit, employer child care tax credits, assistive device tax credits, endow Iowa tax credits, and research activities tax credits; and including effective date provisions and criminal penalties.(Formerly HSB 305.)
| May 13, 2025 | Introduced, placed on Ways and Means calendar. H.J. 1155. | |
| May 13, 2025 | Fiscal note. | |
| May 14, 2025 | Amendment H-1350 filed, adopted. H.J. 1187. | |
| May 14, 2025 | SF 657 substituted. H.J. 1188. | |
| May 14, 2025 | Withdrawn. H.J. 1198. |
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