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90th General Assembly · Funnel one-pager · Monday, November 9, 2026

SF 2152: Relating to employer recordkeeping and auditing requirements for purposes of unemployment insurance and including applicability provisions

Died when the session ended · The General Assembly adjourned on April 19, 2024. Bills that didn’t pass both chambers died.

What it does

This bill relates to employer recordkeeping and auditing requirements for purposes of unemployment insurance under Code chapter 96. Current requirements for these matters are largely set out in rules of the department of workforce development. The bill requires that an employing unit keep records regarding an employee that are required for purposes of unemployment compensation for three years after a calendar year in which remuneration that the records relate to was paid to the employee. If the employing unit did not pay remuneration, but remuneration was due, the employer shall keep records regarding an employee that are required for purposes of unemployment compensation for three years after the calendar year in which remuneration was due.

Sponsors

Not listed

Cost

Cost: up to $216,000

0%. 0 additional Field Auditor FTE positions at a total annual cost of $216,000. Source Iowa Workforce Development /s/ Jennifer Acton February 20, 2024 Doc ID 1446324 The fiscal note for this Bill was prepared pursuant to Joint Rule 17 and the Iowa Code. Data …

House subcommittee · named February 26, 2024

  • Rep. Barb Kniff McCulla (R) · barb.kniffmcculla@legis.iowa.gov
  • Rep. Jacob Bossman (R) · jacob.bossman@legis.iowa.gov
  • Rep. Molly Buck (D)

In plain words

  1. January 30, 2024Filed in the Senate and sent to the Workforce committee
  2. February 1, 2024Senate subcommittee named: Schultz, Boulton and Dickey
  3. February 6, 2024Subcommittee recommended passing it
  4. February 8, 2024Approved by the Senate committee
  5. February 20, 2024Cost estimate (fiscal note) posted
  6. February 21, 2024Passed the Senate, 45–0
  7. February 21, 2024Arrived in the House
  8. February 26, 2024House subcommittee named: Kniff McCulla, Bossman and Buck
  9. March 6, 2024Subcommittee recommended passing it with changes
  10. March 14, 2024Approved by the House committee

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/SF2152