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90th General Assembly · Iowa Funnel one-pager · Tuesday, November 10, 2026

SSB 3179: SSB 3179

Became SF 2427 · Its progress continues under the new number.

What it does

This bill relates to the duties and responsibilities of the department of revenue (department) including confidentiality of records, sports wagering, the lottery, cigarette and tobacco taxes, and alcoholic beverages. DIVISION I —— CONFIDENTIALITY OF RECORDS.19.72(8). _____ The division takes effect upon enactment. DIVISION II —— SPORTS WAGERING. The bill specifies all winnings from sports wagering are considered Iowa earned income and subject to Iowa and federal income tax laws. If sports wagering winnings exceed $5,000, the bill requires Iowa state income tax be withheld from the winnings.

Sponsors

Not listed

Cost

No fiscal note

Senate subcommittee · named February 13, 2024

  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. William A. Dotzler Jr. (D) · bill.dotzler@legis.iowa.gov
  • Sen. Carrie Koelker (R) · carrie.koelker@legis.iowa.gov

Lobbying · 3 for, 5 against

For: Department of Revenue; Elite Casino Resorts, LLC; Wine Institute

Against: Americans For Prosperity; Cedar Rapids Development Group LLC; Jackpocket; Lotto.com; Master Builders of Iowa

In plain words

  1. February 13, 2024Filed in the Senate and sent to the Ways and Means committee
  2. February 13, 2024Senate subcommittee named: Dawson, Dotzler and Koelker
  3. April 3, 2024Subcommittee recommended passing it with changes
  4. April 3, 2024Approved by the Senate committee, and given a new number: SF 2427

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/90/SSB3179