Bills › 91st General Assembly
Modifying the research activities tax credit available against the individual and corporate income taxes, and including effective date and retroactive applicability provisions
Where it is now
- Done: IntroducedMarch 6, 2025
- Done: SubcommitteeMarch 6, 2025
- Stopped: House committeeDied when the General Assembly ended
- Next: Passes the House
- Next: Senate committeeFunnel: by March 20, 2026
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
This bill modifies the research activities tax credit (credit) available against the individual and corporate income taxes.25 percent. The bill requires the department of revenue to review mass layoff notices provided pursuant to the department of workforce development under Code chapter 84C, and any other relevant information available, prior to allowing the credit.330(2). The bill takes effect upon enactment and applies retroactively to tax years beginning on or after January 1, 2024.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
House subcommittee
Named March 6, 2025. On March 13, 2025 it recommended passage.
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
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
2 for · 4 against · 12 undecided · Who →