89th General Assembly · Iowa Funnel one-pager · Tuesday, November 10, 2026
SSB 1145: SSB 1145
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 state taxation by authorizing future tax contingencies, excludes certain grants from the computation of net income for individual or corporate income tax, creates a new tax credit, and provides for an exemption from the state sales and use tax. DIVISION I —— FUTURE TAX CHANGES. The bill amends 2018 Iowa Acts, chapter 1161, section 133 (trigger), by striking the two conditions necessary for the trigger to occur, and specifies the provisions in 2018 Iowa Acts, chapter 1161, sections 99-132, take effect January 1, 2023.
Sponsors
Not listed
Cost
No fiscal note
Senate subcommittee · named February 2, 2021
- Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
- Sen. Pam Jochum (D)
- Sen. Roby Smith (R)
Lobbying · 9 for, 0 against
For: Department of Revenue; Governor's Office; Iowa Association of Business and Industry (ABI); Iowa Bankers Association; Iowa Dental Association; Iowa Society of Certified Public Accountants; Iowa Taxpayers Association; Iowans for Tax Relief; National Federation of Independent Business (NFIB /IA)
In plain words
- February 2, 2021Filed in the Senate and sent to the Ways and Means committee
- February 2, 2021Senate subcommittee named: Dawson, Jochum, Smith and R
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/SSB1145