Relating to unemployment insurance taxes on employers

Where it is now

1. ✓
   Done: IntroducedMarch 4, 2025
2. ✓
   Done: SubcommitteeMarch 10, 2025
3. ✓
   Done: Senate committeeMarch 4, 2025
4. ✓
   Done: Passes the SenateMay 14, 202532–16
5. –
   Skipped: House committeeSkipped
6. ✓
   Done: Passes the HouseMay 14, 202560–27
7. ✓
   Done: To the GovernorMay 23, 2025
8. ✓
   Done: Signed into lawJune 5, 2025

Signed into law What’s a funnel?

Amendments · 11

2 adopted · 6 failed. Newest first.

• S-3186 · filed May 14, 2025 by Sen. Molly Donahue (D)

  AI summary This amendment changes the maximum amount of unemployment benefits an individual can receive and how their wage credits are calculated. It increases the number of weeks of benefits from sixteen to twenty-six for people laid off because their employer went out of business, provided a specific state indicator is in effect. The amendment also removes the phrase "taxes on employers" from the bill's title.
  Failed
  May 14, 2025
• S-3185 · filed May 14, 2025 by Sen. Sarah Trone Garriott (D)

  AI summary This amendment changes the bill's title to remove the phrase "taxes on employers." It also adds a rule that if a specific state "off" indicator is in effect, people laid off because their employer went out of business may have their maximum benefits extended to between twenty-six and thirty-nine times their weekly benefit amount.
  Failed
  May 14, 2025
• S-3184 · filed May 14, 2025 by Sen. Thomas Townsend (D)

  AI summary This amendment changes the bill's focus from employer taxes to rules regarding work search requirements for unemployment benefits. It allows the state to waive or change work search rules for people who expect to return to their jobs, such as those on short-term seasonal layoffs in highway construction or those whose employers temporarily closed due to unforeseen circumstances like cyberattacks.
  Failed
  May 14, 2025
• S-3181 · filed May 14, 2025 by Sen. Adrian Dickey (R)

  AI summary This amendment removes a large section of the bill regarding how unemployment insurance is calculated and managed. It effectively replaces the original rules proposed in the bill with a different set of provisions.
  Adopted
  May 14, 2025
• H-1323 · filed May 12, 2025 by

  AI summary This amendment changes the word "should" to "shall" in the bill. This makes the requirement mandatory rather than optional.
  Failed
  28–58
  May 14, 2025
• H-1322 · filed May 12, 2025 by

  AI summary This amendment adds a rule that all employers except small businesses must submit an annual report to the department of workforce development showing exactly how they used their savings. It also defines a small business as a for-profit enterprise under a single management with fewer than twenty employees or an average annual gross income of less than four million dollars.
  Failed
  26–60
  May 14, 2025
• H-1321 · filed May 12, 2025 by

  AI summary This amendment adds a rule that the new unemployment insurance tax changes only apply to employers who sign a written agreement with the state promising not to outsource jobs from Iowa to other countries. The tax changes would only last as long as the employer follows this agreement.
  Failed
  27–60
  May 14, 2025
• H-1320 · filed May 12, 2025 by

  AI summary This amendment adds a rule that increases taxable wages for employers if the statewide unemployment rate is higher than four percent. It also changes how much unemployment benefits an individual can receive by increasing the benefit amount based on the previous year's unemployment rate.
  Ruled not germane
  May 14, 2025
• H-1319 · filed May 12, 2025 by

  AI summary This amendment changes the bill so that people in approved training or apprenticeships can still receive unemployment benefits without being denied for not actively searching for work. It also adds a rule that an employer's account will not be charged for the benefits paid to these individuals. Finally, it removes the phrase "taxes on employers" from the bill's title.
  Ruled not germane
  May 14, 2025
• H-1318 · filed May 12, 2025 by

  AI summary This amendment changes the maximum amount of unemployment benefits an individual can receive from sixteen twenty-six times their weekly benefit amount to sixteen thirty-nine times that amount. It also increases the amount of wage credits given to people laid off because their employer went out of business from one-third to one-half of their wages. Finally, it changes the bill's title by removing the phrase "taxes on employers."
  Ruled not germane
  May 14, 2025
• H-1277 · filed April 23, 2025 by

  AI summary This amendment only changes the punctuation by adding a comma after the word employment.
  Adopted
  May 14, 2025