Proyectos de ley › 91.ª Asamblea General
Relating to medical cannabidiol by providing deductions from the individual and corporate income taxes for expenses incurred by medical cannabidiol manufacturers and dispensaries, and including retroactive applicability provisions
Dónde está ahora
- Hecho: Presentado5 de febrero de 2026
- Hecho: Subcomité5 de febrero de 2026
- Se detuvo: Comité de la CámaraMurió al terminar la Asamblea General
- Sigue: Lo aprueba la Cámara
- Sigue: Comité del SenadoEmbudo: antes del 20 de marzo de 2026
- Sigue: Lo aprueba el Senado
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2026 terminó el 3 de mayo de 2026, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?
Qué contiene
Resumen con IA Licensed medical cannabidiol manufacturers and dispensaries would be allowed to subtract their business expenses when calculating their Iowa income taxes. Currently, these businesses cannot take these deductions because federal law prohibits them. This change would apply to taxes for years starting on or after January 1, 2026. (Todavía no está traducido al español.)1
Lea la explicación oficial (en inglés)
Under federal law, a medical cannabidiol manufacturer and a medical cannabidiol dispensary are prohibited from taking business expense deductions by section 280E of the Internal Revenue Code. _____ from taking business expense deductions as well because the deductions are not allowed at the federal level. This bill allows a medical cannabidiol manufacturer and a medical cannabidiol dispensary licensed pursuant to Code chapter 124E to deduct business expenses for purposes of the Iowa individual income tax or corporate income tax. 401 (prohibited acts) and is not otherwise authorized by law. The bill applies retroactively to tax years beginning on or after January 1, 2026.
House subcommittee
Named February 5, 2026. On March 10, 2026 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
1 comentario público por escrito a su subcomité: 10 de marzo de 2026 (1) · en el sitio de la Legislatura
Lo que cambia del Código de Iowa (Iowa Code)
Cabildeo
3 a favor · 0 en contra · 1 indecisos · Quiénes →
Family tree
Earlier and later bills are matched by wording or an identical title.
Tried before
This idea has been filed in 2 earlier General Assemblies. None got through a chamber.
- HF 2650 Relating to medical cannabidiol by providing deductions from the individual and corporate …90th General Assembly · In committee · very similarCleared committee
- HSB 709 HSB 70988th General Assembly · Subcommittee recommends passage · similarCleared committee
Matched by wording or an identical title.