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89th General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 2051: Exempting from the individual income tax certain pay received by members of the national guard and including retroactive applicability provisions

Died when the session ended · The 2022 session adjourned on May 24, 2022, the General Assembly’s last regular session. Bills that didn’t pass both chambers died.

What it does

This bill exempts from the individual income tax up to $20,000 of pay received by a member of the national guard for any required drills, field exercises, or in the performance of any other orders under U.S.C §502. The bill applies retroactively to January 1, 2022, for tax years beginning on or after that date.

Sponsors

Not listed

Cost

Cost: up to $211,000

6 million for FY 2024. The reductions are projected to increase in future fiscal years by the annual rate of increase in the ECI. Fiscal Note Fiscal Services Division 2 The tax exemption is also projected to reduce the statewide yield from the local option inc…

House subcommittee · named February 3, 2022

  • Rep. Martin L. Graber (R)
  • Rep. Bruce Hunter (D)
  • Rep. Tom Jeneary (R) · tom.jeneary@legis.iowa.gov

Lobbying · 7 for, 0 against

For: American Legion of Iowa; Enlisted Association of the National Guard of Iowa; Iowa State Association of Counties; Iowa State Commission of Veterans Affairs; Veterans National Recovery Center; Veterans of Foreign Wars; Department of Iowa; Vietnam Veterans of America, Inc., State Council

In plain words

  1. January 13, 2021Filed in the House and sent to the Veterans Affairs committee · as HSB 47
  2. January 13, 2021House subcommittee named: Wills, Graber and Hunter · as HSB 47
  3. January 20, 2022Filed in the House and sent to the Ways and Means committee
  4. January 25, 2022House subcommittee named: Graber, Nordman and Staed
  5. February 2, 2022Subcommittee recommended passing it
  6. February 3, 2022House subcommittee named: Graber, Hunter and Jeneary · as HSB 47
  7. February 9, 2022Subcommittee recommended passing it with changes · as HSB 47
  8. February 15, 2022Approved by the House committee · as HSB 47
  9. February 16, 2022Cost estimate (fiscal note) posted
  10. February 21, 2022Approved by the House committee, and given a new number: HF 2051 · as HSB 47

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/89/HF2051