Creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions

Where it is now

1. ✓
   Done: IntroducedFebruary 3, 2026
2. ✓
   Done: SubcommitteeFebruary 3, 2026
3. ✓
   Done: Senate committeeFebruary 11, 2026
4. –
   Skipped: Passes the SenateContinued as SF 2292
5. Next: House committee
6. Next: Passes the House
7. Next: To the Governor
8. Next: Signed into law

Became SF 2292 → Its progress continues under the new number. Go to SF 2292 What’s a funnel?

Lobbyist declarations

• Anheuser BuschFor
• CargillFor
• Corteva AgriscienceFor
• Iowa Association of Business and Industry (ABI)For
• Iowa Business CouncilFor
• Iowa Taxpayers AssociationFor
• Principal Financial GroupFor
• Bayer U.S. LLCUndecided
• Cedar Rapids Metro Economic AllianceUndecided
• Corteva AgriscienceUndecided
• Helena Agri-Enterprises, LLCUndecided
• Iowa Chamber AllianceUndecided
• Iowa Primary Care AssociationUndecided
• Iowa Society of Certified Public AccountantsUndecided
• Smithfield Foods, Inc.Undecided

Lobbying overview →