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

HF 794: Relating to state income tax withholdings on winnings from sports wagering, and including effective date 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 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.

Sponsors

Ways and Means committee

Cost

No fiscal note

House subcommittee · named January 28, 2025

  • Rep. Michael V. Sexton (R)
  • Rep. Jane Bloomingdale (R) · jane.bloomingdale@legis.iowa.gov
  • Rep. Larry McBurney (D) · larry.mcburney@legis.iowa.gov

Lobbying · 1 for, 0 against

For: Department of Revenue

In plain words

  1. January 28, 2025Filed in the House and sent to the Ways and Means committee · as HSB 91
  2. January 28, 2025House subcommittee named: Sexton, Bloomingdale and McBurney · as HSB 91
  3. February 19, 2025Subcommittee recommended passing it · as HSB 91
  4. February 25, 2025Approved by the House committee · as HSB 91
  5. February 25, 2025Committee vote: 24–0 · as HSB 91
  6. March 5, 2025Filed in the House
  7. March 5, 2025Approved by the House committee, and given a new number: HF 794 · as HSB 91
  8. March 19, 2025Withdrawn

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/HF794