91st General Assembly · Funnel one-pager · Monday, November 9, 2026
HF 2482: Exempting from state income tax income received by a certified public accountant performing certain audits or examinations of governmental subdivisions, and including retroactive applicability provisions
Died when the session ended · The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died.
What it does
This bill exempts from state income tax under Code sections 422.7 (individual) and 422.35 (corporate), as applicable, income received by a certified public accountant performing an audit or examination of a governmental subdivision under Code section 11.6. The bill applies retroactively to tax years beginning on or after January 1, 2026.
Sponsors
Rep. Elizabeth Wilson (D)
Cost
No fiscal note
In plain words
- February 16, 2026Filed in the House and sent to the Ways and Means 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/91/HF2482