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

HF 360: Excluding overtime from the individual income tax, and including 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 excludes overtime pay from the individual income tax. The bill excludes from the individual income tax the portion of overtime compensation that is authorized pursuant to U.S.C. §207 to be earned at a rate of not less than one and one-half times but not exceeding twice the regular rate. The bill applies to tax years beginning on or after January 1, 2026.

Sponsors

Rep. Jeff Cooling (D)

Cost

No fiscal note

In plain words

  1. February 12, 2025Filed 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/HF360