Sign in

Back to the bill

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

SSB 1189: Relating to unemployment insurance taxes on employers

Died when the session ended · The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died.

What it does

This bill relates to unemployment insurance taxes on employers. The calculation of the unemployment contribution rate each year is a dynamic calculation dependent upon the calculation of the current reserve ratio, the benefit ratio rank, and the contribution rate table in effect for the rate year. The bill changes the current reserve ratio calculation, the number of benefit ratio ranks, the contribution rates, and the contribution rate table. The current reserve ratio (calculation of available benefit amount in fund) determines the contribution rate table in effect for the rate year following the computation date.

Sponsors

Not listed

Cost

No fiscal note

Senate subcommittee · named February 26, 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 · 0 for, 5 against

Against: AFSCME Council 61; IBEW Iowa State Conference; Iowa State Building and Construction Trades; Laborers International Union of North America; Mid-American Carpenters Regional Council

In plain words

  1. February 26, 2025Filed in the Senate and sent to the Workforce committee
  2. February 26, 2025Senate subcommittee named: Dickey, Schultz and Townsend
  3. March 3, 2025Subcommittee recommended passing it

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/91/SSB1189