Sign in

Back to the bill

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

SF 96: Relating to the exclusion of certain retirement income from the calculation of net 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

F. This bill relates to the exclusion of certain retirement income from the calculation of net income. Currently, 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). The bill phases in over a five-year period an increase to the retirement income exclusion referenced above. The base retirement income exclusion amount for single filers ($6,000) and married filers ($12,000) increases for tax years beginning in 2021, 2022, 2023, and 2024 by percent, percent, percent, and percent, respectively.

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/SF96