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91st General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 110: Excluding overtime pay from the individual income tax, and including applicability provisions

Became HF 1024 · Its progress continues under the new number.

What it does

This bill excludes overtime pay from the individual income tax. The bill excludes from the individual income tax the portion of compensation that is authorized pursuant to U.S.C. §207 to be earned at not less than one and one-half times the regular rate at which the person is employed. The bill applies to tax years beginning on or after January 1, 2026.

Sponsors

Not listed

Cost

See the fiscal note

The exemption in HF 1024 will decrease revenue to the General Fund by the following amounts: • FY 2026 = $48.4 million • FY 2027 = $94.4 million • FY 2028 = $96.6 million • FY 2029 = $98.8 million • FY 2030 = $101.1 million • FY 2031 = $103.4 million The decre…

House subcommittee · named January 23, 2025

  • Rep. Michael V. Sexton (R)
  • Rep. Brooke Boden (R) · brooke.boden@legis.iowa.gov
  • Rep. Scheetz

Lobbying · 4 for, 1 against

For: Dr. Tanja Garrison; IBEW Iowa State Conference; Master Builders of Iowa; Mid-American Carpenters Regional Council

Against: Common Good Iowa

In plain words

  1. January 22, 2025Filed in the House and sent to the Ways and Means committee
  2. January 23, 2025House subcommittee named: Sexton, Boden and Scheetz
  3. January 29, 2025Subcommittee recommended passing it
  4. April 16, 2025Approved by the House committee
  5. April 16, 2025Committee vote: 24–0
  6. April 17, 2025Approved by the House committee, and given a new number: HF 1024

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/91/HF110