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