SF 2050: Relating to the individual income tax by allowing members of the general assembly to deduct unreimbursed mileage when performing constituent services under certain circumstances, and including retroactive applicability provisions

What it does

This bill relates to the individual income tax by allowing members of the general assembly (members) to deduct unreimbursed mileage when performing constituent services under certain circumstances. The bill allows a member to subtract unreimbursed mileage at the same amount per mile as determined by the director of the department of administrative services in Code section 8A.363(1) or any reimbursement rate for expenses established by the general assembly for members. The bill does not apply to mileage incurred on legislative days during a legislative session or special session, or mileage incurred for campaign functions. The bill defines “legislative day” and “campaign function”. The bill applies retroactively to tax years beginning on or after January 1, 2026.

Senate subcommittee · named January 22, 2026

• Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
• Sen. Tony Bisignano (D) · tony.bisignano@legis.iowa.gov
• Sen. David D. Rowley (R) · david.rowley@legis.iowa.gov

In plain words

1. January 14, 2026Filed in the Senate and sent to the Ways and Means committee
2. January 22, 2026Senate subcommittee named: Dawson, Bisignano and Rowley