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

SF 95: Providing an exemption from the computation of the individual income tax of certain amounts of retirement income 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 relates to the exclusion of retirement income from the computation of net income for purposes of the individual income tax. Under current law, a taxpayer may exclude all retirement pay, including certain survivor benefits, received from the federal government for military service performed in the armed forces, the armed forces military reserve, or national guard. In addition, a taxpayer who is disabled, who is at least years of age, or who is the surviving spouse or other specified survivor of that qualifying taxpayer, may exclude a maximum of $6,000 of other retirement income ($12,000 for married couples).

Sponsors

Not listed

Cost

No fiscal note

Senate subcommittee · named January 20, 2021

  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. William A. Dotzler Jr. (D) · bill.dotzler@legis.iowa.gov
  • Sen. Tim Goodwin (R)

In plain words

  1. January 19, 2021Filed in the Senate and sent to the Ways and Means committee
  2. January 20, 2021Senate subcommittee named: Dawson, Dotzler and Goodwin

From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Tuesday, November 10, 2026. https://iowafunnel.com/bills/89/SF95