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

HSB 315: Relating to unemployment insurance taxes on employers

Became HF 980 · Its progress continues under the new number.

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.

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 March 18, 2025

Rep. David E. Young (R) · david.young@legis.iowa.gov
Rep. Chad Behn (R) · chad.behn@legis.iowa.gov
Rep. Lindsay James (D) · lindsay.james@legis.iowa.gov
Rep. Scheetz
Rep. Michael V. Sexton (R)

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

March 11, 2025Filed in the House and sent to the Ways and Means committee
March 11, 2025House subcommittee named: Young, James, Scheetz, Sexton and Siegrist
March 18, 2025House subcommittee named: Young, Behn, James, Scheetz and Sexton
March 18, 2025Subcommittee recommended passing it
March 27, 2025Approved by the House committee
March 27, 2025Committee vote: 16–7
March 27, 2025Approved by the House committee, and given a new number: HF 980