Bills › 91st General Assembly
Modifying the major economic growth attraction program to include incentivizing the building of a professional sports stadium by a national football league franchise in the state
Sponsored by Sen. Mike Bousselot (R), Sen. Dan Dawson (R), Sen. Dawn Driscoll (R), Sen. Kerry Gruenhagen (R), Sen. Carrie Koelker (R), Sen. Scott Webster (R), Sen. Cherielynn Westrich (R)
Topics:Cities & countiesTax credits & incentives
Same legislation: SF 2373
Where it is now
- Done: IntroducedFebruary 10, 2026
- Done: SubcommitteeFebruary 11, 2026
- Done: Senate committeeFebruary 18, 2026
- Next: Passes the Senate
- Next: House committeeFunnel: by March 20, 2026
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Became SF 2373 → Its progress continues under the new number. Go to SF 2373 What’s a funnel?
What’s in it
This bill modifies the major economic growth attraction (MEGA) program to include incentivizing the building of a professional sports stadium by a national football league franchise in the state. Currently, the MEGA program provides economic development incentives designed to attract capital investments from businesses who invest at least $1 billion in the state and who are primarily engaged in advanced manufacturing, biosciences, or research and development. The bill expands the MEGA program to provide economic development incentives to a national football league franchise building a professional sports stadium in the state.
Read the full explanation
The business incentives include sales and use tax refunds, qualifying investment tax credits, withholding tax credits, and other state tax incentives if authorized by the economic development authority. The bill defines “sports stadium” to mean a facility, stadium, arena, or other structure where national football league games are held. Currently, tax incentives under the MEGA program may not be awarded for more than two eligible businesses or after January 1, 2027, whichever comes first.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
Senate subcommittee
Named February 11, 2026. On February 12, 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
Iowa Code it changes
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
2 for · 0 against · 8 undecided · Who →
Family tree
Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
91st General Assembly
Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.