Back to the bill

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

HSB 91: Relating to state income tax withholdings on winnings from sports wagering, and including effective date provisions

Became HF 794 · Its progress continues under the new number.

What it does

This bill specifies all winnings from sports wagering are S.F. _____ H.F. _____ 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

Not listed

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

  1. January 28, 2025Filed in the House and sent to the Ways and Means committee
  2. January 28, 2025House subcommittee named: Sexton, Bloomingdale and McBurney
  3. February 19, 2025Subcommittee recommended passing it
  4. February 25, 2025Approved by the House committee
  5. February 25, 2025Committee vote: 24–0
  6. March 5, 2025Approved by the House committee, and given a new number: HF 794

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/HSB91