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

SF 504: Relating to unemployment insurance taxes on employers

Became SF 607 · Its progress continues under the new number.

What it does

This bill relates to unemployment insurance taxes on employers. The bill modifies the definition of “taxable wages” by eliminating the wages paid to an employee from another state from the calculation of wages upon which an employer is required to contribute to the unemployment compensation fund (fund) when the other state extends a like comity (reciprocity) to Iowa for employment purposes.1A(36).33 percent of the statewide average weekly wage used during the previous calendar year, which is then multiplied by and rounded to the nearest $100 to determine maximum weekly benefit amounts.

Cost

See the fiscal note

Senate File 607 is estimated to decrease revenue to the Unemployment Compensation Trust Fund by the amounts listed under the Fiscal Impact column in Figure 2. Estimates of benefits paid and the balance of the Trust Fund are also included in Figure 2.

Senate subcommittee · named March 10, 2025

Sen. Adrian Dickey (R) · adrian.dickey@legis.iowa.gov
Sen. Jason Schultz (R) · jason.schultz@legis.iowa.gov
Sen. Thomas Townsend (D) · thomas.townsend@legis.iowa.gov

Lobbying · 33 for, 9 against

For: American Council of Engineering Companies; Americans For Prosperity; Ames Regional Economic Alliance; Arconic (Formerly Alcoa); Associated Builders & Contractors of Iowa; Associated General Contractors of Iowa; Council Bluffs Chamber of Commerce; FUELIowa (PMCI); Governor's Office; Greater Des Moines Partnership; Heavy Highway Contractors Association; Home Builders Association of Iowa; and 21 more

Against: AFSCME Council 61; Common Good Iowa; IBEW Iowa State Conference; Iowa Federation of Labor, AFL-CIO; Iowa State Building and Construction Trades; Laborers International Union of North America; Mid-American Carpenters Regional Council; Plumbers and Steam Fitters Local 33; United Professionals/UE

In plain words

February 24, 2025Filed in the Senate and sent to the Workforce committee · as SSB 1173
February 24, 2025Senate subcommittee named: Dickey, Schultz and Wahls · as SSB 1173
March 3, 2025Subcommittee recommended passing it with changes · as SSB 1173
March 3, 2025Approved by the Senate committee, and given a new number: SF 504 · as SSB 1173
March 4, 2025Filed in the Senate
March 4, 2025Approved by the Senate committee
March 6, 2025Sent to the Senate Ways and Means committee
March 10, 2025Senate subcommittee named: Dickey, Schultz and Townsend
March 11, 2025Subcommittee recommended passing it
March 12, 2025Approved by the Senate committee, and given a new number: SF 607