Relating to state income tax withholdings on winnings from sports wagering, and including effective date provisions

Where it is now

1. ✓
   Done: IntroducedJanuary 28, 2025
2. ✓
   Done: SubcommitteeJanuary 28, 2025
3. ✓
   Done: House committeeFebruary 25, 2025
4. ✓
   Done: Passes the HouseMarch 19, 202596–0
5. –
   Skipped: Senate committeeSkipped
6. ✓
   Done: Passes the SenateMarch 18, 202548–0
7. ✓
   Done: To the GovernorMarch 28, 2025
8. ✓
   Done: Signed into lawMarch 28, 2025

SF 605 became law → The same legislation passed as SF 605, so this version was set aside. Go to SF 605 What’s a funnel?

What’s in it

This bill specifies all winnings from sports wagering are considered Iowa earned income and subject to Iowa and federal income tax laws. If sports wagering winnings are subject to federal income tax withholding, the bill requires Iowa state income tax be withheld from the winnings. The bill takes effect on 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 · What changed before it passed

House subcommittee

Named January 28, 2025 (as HSB 91). On February 19, 2025 it recommended passage.

• Rep. Michael V. Sexton R
• Rep. Jane Bloomingdale REmail
• Rep. Larry McBurney DEmail

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Iowa Code it changes

Amends§422.16§99F.18

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

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.