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

HSB 114: Relating to unemployment insurance taxes on employers

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 relates to unemployment insurance taxes on employers. The bill modifies the definition of “taxable wages” by eliminating the wages paid to an employee from another state from the calculation of wages upon which an employer is required to contribute to the unemployment compensation fund (fund) when the other state extends a like comity (reciprocity) to Iowa for employment purposes.1A(36).33 percent of the statewide average weekly wage used during the previous calendar year, which is then multiplied by and rounded to the nearest $100 to determine maximum weekly benefit amounts.

Sponsors

Not listed

Cost

See the fiscal note

Senate File 607 is estimated to decrease revenue to the Unemployment Compensation Trust Fund by the amounts listed under the Fiscal Impact column in Figure 2. Estimates of benefits paid and the balance of the Trust Fund are also included in Figure 2.

House subcommittee · named January 30, 2025

  • Rep. Barb Kniff McCulla (R) · barb.kniffmcculla@legis.iowa.gov
  • Rep. Jeff Cooling (D) · jeff.cooling@legis.iowa.gov
  • Rep. Joshua Meggers (R) · joshua.meggers@legis.iowa.gov

Lobbying · 33 for, 9 against

For: American Council of Engineering Companies; Americans For Prosperity; Ames Regional Economic Alliance; Arconic (Formerly Alcoa); Associated Builders & Contractors of Iowa; Associated General Contractors of Iowa; Council Bluffs Chamber of Commerce; FUELIowa (PMCI); Governor's Office; Greater Des Moines Partnership; Heavy Highway Contractors Association; Home Builders Association of Iowa; and 21 more

Against: AFSCME Council 61; Common Good Iowa; IBEW Iowa State Conference; Iowa Federation of Labor, AFL-CIO; Iowa State Building and Construction Trades; Laborers International Union of North America; Mid-American Carpenters Regional Council; Plumbers and Steam Fitters Local 33; United Professionals/UE

In plain words

  1. January 30, 2025Filed in the House and sent to the Labor and Workforce committee
  2. January 30, 2025House subcommittee named: Kniff McCulla, Cooling and Meggers

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/HSB114