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SF657 • 2026

A bill for an act related to state taxation and finance and other related matters, by creating, modifying, and eliminating tax credits and tax incentive programs, providing for penalties, and including effective date and retroactive applicability provisions. (Formerly SSB 1205 .) Effective date: 06/06/2025, 07/01/2025, 12/31/2025, 01/01/2026. Applicability date: 01/01/2017, 01/01/2025, 01/01/2026.

A bill for an act related to state taxation and finance and other related matters, by creating, modifying, and eliminating tax credits and tax incentive programs, providing for penalties, and including effective date and retroactive applicability provisions. (Formerly SSB 1205 .) Effective date: 06/06/2025, 07/01/2025, 12/31/2025, 01/01/2026. Applicability date: 01/01/2017, 01/01/2025, 01/01/2026.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
COMMITTEE ON WAYS AND MEANS
Last action
2025-06-06
Official status
Signed by Governor . S.J. 1053 .
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 related to state taxation and finance and other related matters, by creating, modifying, and eliminating tax credits and tax incentive programs, providing for penalties, and including effective date and retroactive applicability provisions. (Formerly SSB 1205 .) Effective date: 06/06/2025, 07/01/2025, 12/31/2025, 01/01/2026. Applicability date: 01/01/2017, 01/01/2025, 01/01/2026.

A bill for an act related to state taxation and finance and other related matters, by creating, modifying, and eliminating tax credits and tax incentive programs, providing for penalties, and including effective date and retroactive applicability provisions.

What This Bill Does

  • A bill for an act related to state taxation and finance and other related matters, by creating, modifying, and eliminating tax credits and tax incentive programs, providing for penalties, and including effective date and retroactive applicability provisions.
  • (Formerly SSB 1205 .) Effective date: 06/06/2025, 07/01/2025, 12/31/2025, 01/01/2026.
  • Applicability date: 01/01/2017, 01/01/2025, 01/01/2026.

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. 2025-06-27 Iowa Legislature

    Explanations of votes. H.J. 1224 .

  2. 2025-06-27 Iowa Legislature

    Explanation of vote. H.J. 1224 .

  3. 2025-06-06 Iowa Legislature

    Signed by Governor . S.J. 1053 .

  4. 2025-06-06 Iowa Legislature

    Fiscal note .

  5. 2025-05-23 Iowa Legislature

    Reported correctly enrolled, signed by President and Speaker, and sent to Governor. S.J. 1050 .

  6. 2025-05-20 Iowa Legislature

    Explanation of vote. H.J. 1223 .

  7. 2025-05-14 Iowa Legislature

    Message from House. S.J. 1010 .

  8. 2025-05-14 Iowa Legislature

    Immediate message. H.J. 1197 .

  9. 2025-05-14 Iowa Legislature

    Passed House , yeas 84, nays 3. H.J. 1189 .

  10. 2025-05-14 Iowa Legislature

    Amendment H-1351 , yeas 29, nays 58, filed, lost. H.J. 1188 .

  11. 2025-05-14 Iowa Legislature

    Substituted for HF 1054 . H.J. 1188 .

  12. 2025-05-14 Iowa Legislature

    Read first time, passed on file. H.J. 1179 .

  13. 2025-05-14 Iowa Legislature

    Fiscal note .

  14. 2025-05-14 Iowa Legislature

    Message from Senate. H.J. 1179 .

  15. 2025-05-13 Iowa Legislature

    Immediate message. S.J. 1001 .

  16. 2025-05-13 Iowa Legislature

    Passed Senate , yeas 44, nays 1. S.J. 999 .

  17. 2025-05-13 Iowa Legislature

    Amendment S-3175 filed, adopted. S.J. 999 .

  18. 2025-05-13 Iowa Legislature

    Fiscal note .

  19. 2025-05-12 Iowa Legislature

    Committee report, approving bill. S.J. 977 .

  20. 2025-05-12 Iowa Legislature

    Introduced, placed on Ways and Means calendar. S.J. 976 .

Official Summary Text

A bill for an act related to state taxation and finance and other related matters, by creating, modifying, and eliminating tax credits and tax incentive programs, providing for penalties, and including effective date and retroactive applicability provisions. (Formerly SSB 1205 .) Effective date: 06/06/2025, 07/01/2025, 12/31/2025, 01/01/2026. Applicability date: 01/01/2017, 01/01/2025, 01/01/2026.