Sign in

Back to the bill

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

HF 361: Exempting cash tips 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 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.

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/HF361