Iowa  ·  Ledger

SF 2492

signed by governor · signed 05/15/2026 · full text and history at the Legislature

A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions. (Formerly SF 2292 , SSB 3105 .) Effective date: 07/01/2026. Applicability date: 01/01/2026.

Recorded floor votes

Date Chamber Result Yea Nay Source
04/27/2026 Senate not stated on the roll call 46 0 PDF
05/02/2026 House PASSED 85 0 PDF

yea · nay · per-member votes appear on each legislator's page.

Who lobbied this bill

7 registered interests lobbied for, 0 against , and 6 registered on the bill without taking a side , from official declarations filed with the Legislature. Each organization is counted once, under its most recent filing on this bill .

7 for
6 no side

For (7)

Against (0)

No side declared (6)

Iowa lets a lobbyist register on a bill as for, against, or undecided — "no side declared" means the interest was working the bill without a public position on the record.