SF2050 • 2026

A bill for an act relating to the individual income tax by allowing members of the general assembly to deduct unreimbursed mileage when performing constituent services under certain circumstances, and including retroactive applicability provisions.

Taxes

Passed Legislature

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

Sponsor: SWEENEY
Last action: 2026-01-22
Official status: Subcommittee: Dawson, Bisignano, and Rowley. S.J. 132 .
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 relating to the individual income tax by allowing members of the general assembly to deduct unreimbursed mileage when performing constituent services under certain circumstances, and including retroactive applicability provisions.

What This Bill Does

A bill for an act relating to the individual income tax by allowing members of the general assembly to deduct unreimbursed mileage when performing constituent services under certain circumstances, and including retroactive applicability provisions.

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

2026-01-22 Iowa Legislature
Subcommittee: Dawson, Bisignano, and Rowley. S.J. 132 .
2026-01-14 Iowa Legislature
Introduced, referred to Ways and Means. S.J. 85 .

Official Summary Text

A bill for an act relating to the individual income tax by allowing members of the general assembly to deduct unreimbursed mileage when performing constituent services under certain circumstances, and including retroactive applicability provisions.

Current Bill Text

Read the full stored bill text

Senate

File

2050

-

Introduced

SENATE

FILE

2050

BY

SWEENEY

A

BILL

FOR

An

Act

relating

to

the

individual

income

tax

by

allowing

1

members

of

the

general

assembly

to

deduct

unreimbursed

2

mileage

when

performing

constituent

services

under

certain

3

circumstances,

and

including

retroactive

applicability

4

provisions.

5

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

6

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S.F.

2050

Section

1.

Section

422.7,

Code

2026,

is

amended

by

adding

1

the

following

new

subsection:

2

NEW

SUBSECTION

.

46.

a.

A

member

of

the

general

assembly

3

may

subtract

unreimbursed

mileage

at

the

same

amount

per

4

mile

as

determined

by

the

director

of

the

department

of

5

administrative

services

in

section

8A.363,

subsection

1,

or

by

6

the

established

policies

for

expenses

referenced

in

section

7

8A.363,

subsection

2,

if

applicable,

when

performing

services

8

on

behalf

of

constituents.

9

b.

This

subsection

does

not

apply

to

any

of

the

following

10

circumstances:

11

(1)

Mileage

incurred

on

legislative

days

during

a

12

legislative

session

under

section

2.10,

subsection

1.

13

(2)

Mileage

incurred

on

legislative

days

during

a

special

14

session

under

section

2.10,

subsection

6.

15

(3)

Mileage

incurred

for

campaign

functions.

16

c.

As

used

in

this

subsection:

17

(1)

“Campaign

function”

means

the

same

as

defined

in

section

18

68A.102.

19

(2)

“Legislative

day”

means

the

same

as

defined

in

section

20

162(h)(2)

of

the

Internal

Revenue

Code.

21

Sec.

2.

RETROACTIVE

APPLICABILITY.

This

Act

applies

22

retroactively

to

January

1,

2026,

for

tax

years

beginning

on

23

or

after

that

date.

24

EXPLANATION

25

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

26

the

explanation’s

substance

by

the

members

of

the

general

assembly.

27

This

bill

relates

to

the

individual

income

tax

by

28

allowing

members

of

the

general

assembly

(members)

to

deduct

29

unreimbursed

mileage

when

performing

constituent

services

under

30

certain

circumstances.

31

The

bill

allows

a

member

to

subtract

unreimbursed

mileage

at

32

the

same

amount

per

mile

as

determined

by

the

director

of

the

33

department

of

administrative

services

in

Code

section

8A.363(1)

34

or

any

reimbursement

rate

for

expenses

established

by

the

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2

S.F.

2050

general

assembly

for

members.

1

The

bill

does

not

apply

to

mileage

incurred

on

legislative

2

days

during

a

legislative

session

or

special

session,

or

3

mileage

incurred

for

campaign

functions.

The

bill

defines

4

“legislative

day”

and

“campaign

function”.

5

The

bill

applies

retroactively

to

tax

years

beginning

on

or

6

after

January

1,

2026.

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