90th General Assembly · Iowa Funnel one-pager · Monday, November 9, 2026
SSB 3038: SSB 3038
Became SF 2398 · Its progress continues under the new number.
What it does
This bill relates to state taxation and appropriations by combining special purpose funds, modifying individual income tax rates, placing assessment limitations for property taxation purposes on commercial child care facilities, and modifying unemployment benefits. DIVISION I —— SPECIAL PURPOSE FUNDS.5 percent of the adjusted revenue estimate, and (3) authorizing moneys in the CRF to be used for purposes previously authorized for moneys in the EEF. These authorizations include (1) support of the executive council, (2) appropriations to the general fund of the state (GF) under emergency circumstances when the balance of the GF is negative, and (3) transfers of a budget surplus to the taxpayer relief fund and to the GF, as applicable.
Sponsors
Not listed
Cost
See the fiscal note
The individual income tax rate changes in Senate File 2398 are projected to decrease net individual income tax liability and State General Fund revenue by the following amounts: • FY 2024 = $279.3 million • FY 2025 = $1,627.4 million • FY 2026 = $901.3 million…
Senate subcommittee · named February 15, 2024
- Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
- Sen. Pam Jochum (D)
- Sen. Jason Schultz (R) · jason.schultz@legis.iowa.gov
Lobbying · 16 for, 6 against
For: Americans For Prosperity; Ames Regional Economic Alliance; Associated Builders & Contractors of Iowa; Associated General Contractors of Iowa; Dubuque Area Chamber of Commerce; Greater Des Moines Partnership; Iowa Association of Business and Industry (ABI); Iowa Bankers Association; Iowa Business Council; Iowa Chamber Alliance; Iowa State Treasurer's Office; Iowa Taxpayers Association; and 4 more
Against: AFSCME Iowa Council 61; Common Good Iowa; Rural School Advocates of Iowa; School Administrators of Iowa; UAW Region 4; Urban Education Network of Iowa
In plain words
- January 11, 2024Filed in the Senate and sent to the Ways and Means committee
- January 16, 2024Senate subcommittee named: Dawson, Jochum and Koelker
- February 15, 2024Senate subcommittee named: Dawson, Jochum and Schultz
- February 19, 2024Subcommittee recommended passing it with changes
- February 22, 2024Approved by the Senate committee, and given a new number: SF 2398
From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/SSB3038