Exempting cash tips from the individual income tax, and including applicability provisions

Where it is now

1. ✓
   Done: IntroducedFebruary 12, 2025
2. ✕
   Stopped: SubcommitteeDied when the General Assembly ended
3. Next: House committeeFunnel: by February 20, 2026
4. Next: Passes the House
5. Next: Senate committeeFunnel: by March 20, 2026
6. Next: Passes the Senate
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill excludes from the individual income tax the amount of cash tips received and included on statements furnished to an employer as required by section 6053(a) of the Internal Revenue Code. The bill applies to tax years beginning on or after January 1, 2026.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

Iowa Code it changes

Amends§422.7

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Similar bills

• HF 268 Exempting cash tips from the individual income tax, and including applicability provisions
  91st General Assembly · Renumbered as HF 1030
  Nearly identical
• HF 293 Exempting cash tips from the individual income tax, and including applicability provisions
  91st General Assembly · In committee
  Nearly identical

Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.