Bills › 91st General Assembly
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
Sponsored by Sen. Annette Sweeney (R)
Where it is now
- Done: IntroducedJanuary 14, 2026
- Done: SubcommitteeJanuary 22, 2026
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: House committeeFunnel: by March 20, 2026
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary Iowa lawmakers could subtract the cost of driving for work from their income taxes if they aren't paid back for those miles. This rule only applies to travel for helping people in their districts and does not cover campaign trips or driving on official legislative days. The change would start for tax years beginning on or after January 1, 2026.1
Read the official explanation
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. It hasn’t reported yet.
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