Limiting the amount of research activities tax credit that is refundable and including retroactive applicability provisions

Where it is now

1. ✓
   Done: IntroducedJanuary 11, 2021
2. ✓
   Done: SubcommitteeJanuary 13, 2021
3. ✕
   Stopped: Senate committeeDied when the General Assembly ended
4. Next: Passes the Senate
5. Next: House committee
6. Next: Passes the House
7. Next: To the Governor
8. Next: Signed into law

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’s a funnel?

Senate subcommittee

Named January 13, 2021. It hasn’t reported yet.

• Sen. Dan Dawson REmail
• Sen. Joe Bolkcom D
• Sen. Tim Goodwin R

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Fiscal note

1 million per year, beginning FY 2023. Fiscal Note Fiscal Services Division 2 Additional Potential Fiscal Impact Existing Iowa law provides for a significant change to Iowa’s individual income tax system once two General Fund revenue triggers are met. The first year that the triggers may be met is at the conclusion of FY 2022. 0 million per tax year.

• Research Activities Tax Credit, Refund Limitation · February 1, 2021

Nonpartisan cost estimates from the Legislative Services Agency’s Fiscal Services Division. The newest is first. Reading a fiscal note

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.

Tried before

This idea has been filed in an earlier General Assembly. None got through a chamber.

• SF 23 Limiting the amount of research activities tax credit that is refundable and including ret…
  88th General Assembly · In committee · same title
  Cleared committee

Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.