89th General Assembly · Iowa Funnel one-pager · Tuesday, November 10, 2026

SF 214: Relating to the exclusion of certain unemployment compensation from the individual income tax, and including effective date and 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 relates to the exclusion of certain unemployment compensation from the individual income tax. Under the bill, a taxpayer who has received compensation authorized pursuant to certain federal programs shall not include in the taxpayer’s Iowa net income any of the following: pandemic unemployment assistance; pandemic emergency unemployment compensation; pandemic unemployment compensation received through the memorandum issued by the president of the United States on August 8, 2020; and the extension of pandemic unemployment compensation. The bill takes effect upon enactment and applies retroactively to January 1, 2020, for tax years beginning on or after that date but before January 1, 2022.

Cost

See the fiscal note

6 million There is no projected impact beyond FY 2022. 5 million across the two fiscal years. Tax returns for TY 2020 filing season begins in mid-February 2021. Exempting the UI income from income tax for TY 2020 will require changes to tax forms, instructions…

Senate subcommittee · named February 8, 2021

Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
Sen. Joe Bolkcom (D)
Sen. Tim Goodwin (R)

Lobbying · 2 for, 0 against

For: Iowa Federation of Labor, AFL-CIO; UAW Region 4

In plain words

February 2, 2021Filed in the Senate and sent to the Ways and Means committee
February 8, 2021Senate subcommittee named: Dawson, Bolkcom and Goodwin
February 15, 2021Cost estimate (fiscal note) posted