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HF110 • 2026

A bill for an act excluding overtime pay from the individual income tax, and including applicability provisions.(See HF 1024 .)

A bill for an act excluding overtime pay from the individual income tax, and including applicability provisions.(See HF 1024 .)

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
SEXTON
Last action
2025-04-17
Official status
Committee report approving bill, renumbered as HF 1024 .
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act excluding overtime pay from the individual income tax, and including applicability provisions.(See HF 1024 .)

A bill for an act excluding overtime pay from the individual income tax, and including applicability provisions.(See HF 1024 .)

What This Bill Does

  • A bill for an act excluding overtime pay from the individual income tax, and including applicability provisions.(See HF 1024 .)

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-04-17 Iowa Legislature

    Committee report approving bill, renumbered as HF 1024 .

  2. 2025-04-16 Iowa Legislature

    Committee vote: Yeas, 24. Nays, 0. Excused, 1. H.J. 990 .

  3. 2025-04-16 Iowa Legislature

    Committee report, recommending passage. H.J. 989 .

  4. 2025-01-29 Iowa Legislature

    Subcommittee recommends passage.

  5. 2025-01-27 Iowa Legislature

    Subcommittee Meeting: 01/29/2025 3:45PM House Lounge.

  6. 2025-01-23 Iowa Legislature

    Subcommittee: Sexton, Boden and Scheetz. H.J. 123 .

  7. 2025-01-22 Iowa Legislature

    Introduced, referred to Ways and Means. H.J. 110 .

Official Summary Text

A bill for an act excluding overtime pay from the individual income tax, and including applicability provisions.(See HF 1024 .)

Current Bill Text

Read the full stored bill text 
House

File

110

-

Introduced

HOUSE

FILE

110

BY

SEXTON

A

BILL

FOR

An

Act

excluding

overtime

pay

from

the

individual

income

tax,

1

and

including

applicability

provisions.

2

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

3

TLSB

2256YH

(2)

91

jm/jh

H.F.

110

Section

1.

Section

422.7,

Code

2025,

is

amended

by

adding

1

the

following

new

subsection:

2

NEW

SUBSECTION

.

45.

Subtract,

to

the

extent

included,

3

the

portion

of

compensation

that

is

authorized

pursuant

to

29

4

U.S.C.

§207

to

be

earned

at

not

less

than

one

and

one-half

5

times

the

regular

rate

at

which

the

person

is

employed.

6

Sec.

2.

APPLICABILITY.

This

Act

applies

to

tax

years

7

beginning

on

or

after

January

1,

2026.

8

EXPLANATION

9

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

10

the

explanation’s

substance

by

the

members

of

the

general

assembly.

11

This

bill

excludes

overtime

pay

from

the

individual

income

12

tax.

The

bill

excludes

from

the

individual

income

tax

the

13

portion

of

compensation

that

is

authorized

pursuant

to

29

14

U.S.C.

§207

to

be

earned

at

not

less

than

one

and

one-half

15

times

the

regular

rate

at

which

the

person

is

employed.

16

The

bill

applies

to

tax

years

beginning

on

or

after

January

17

1,

2026.

18

-1-

LSB

2256YH

(2)

91

jm/jh

1/

1