Iowa 91th General Assembly Status: Enacted

SSB3105 — A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions.

Last action — Introduced, placed on Ways and Means calendar. S.J. 804.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 03, 2026. Enacted.

Signed by Governor Kim Reynolds (Republican) on April 15, 2026.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions.

Bill Text

We don't have the full text on file for this bill yet.

Read SSB3105 on the official Iowa source →

Action History

  1. Committee report approving bill, renumbered as SF 2492. S.J. 807.

  2. Subcommittee recommends passage.

  3. Subcommittee Meeting: 03/04/2026 2:30PM Room 315.

  4. Subcommittee: Bousselot, Reichman, and Winckler. S.J. 314.

  5. Referred to Ways and Means. S.J. 289.

  6. Committee report, approving bill. S.J. 280.

  7. Introduced, placed on calendar. S.J. 268.

  8. Committee report approving bill, renumbered as SF 2292.

  9. Subcommittee recommends passage.

  10. Subcommittee Meeting: 02/09/2026 12:30PM Senate Lounge.

  11. Subcommittee: Bousselot, Bisignano, and Warme.

  12. Introduced, referred to Commerce.

  13. Summary of Legislation

  14. Acts Chapter 1098

  15. Signed Enrolled Bill (PDF)

  16. Signed by Governor. S.J. 1033.

  17. Fiscal note.

  18. Reported correctly enrolled, signed by President and Speaker, and sent to Governor. S.J. 1028.

  19. Message from House. S.J. 979.

  20. Immediate message. H.J. 1118.

  21. Explanations of votes. H.J. 1159.

  22. Passed House, yeas 85, nays 0. H.J. 1113.

  23. Placed on Ways and Means calendar. H.J. 1085.

  24. Committee vote: Yeas, 24. Nays, 0. Excused, 1. H.J. 1085.

  25. Committee report, recommending passage. H.J. 1085.

  26. Subcommittee recommends passage.

  27. Subcommittee Meeting: 04/30/2026 8:30AM RM 102.

  28. Subcommittee: Behn, Kurth and Siegrist. H.J. 1043.

  29. Read first time, referred to Ways and Means. H.J. 1013.

  30. Message from Senate. H.J. 1011.

  31. Immediate message. S.J. 890.

  32. Passed Senate, yeas 46, nays 0. S.J. 889.

  33. Fiscal note.

  34. Committee report, approving bill. S.J. 807.

  35. Introduced, placed on Ways and Means calendar. S.J. 804.

Sponsors

  • COMMITTEE ON WAYS AND MEANS · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 149 not signed on

Sponsors (1)

  • COMMITTEE ON WAYS AND MEANS

Co-sponsors (0)

None.

Not signed on (149)

149 members have not signed on to this bill.

Show all 149 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Subjects

taxation finance
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SSB3105 do?
A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions.
Who sponsors SSB3105?
SSB3105 is sponsored by COMMITTEE ON WAYS AND MEANS.
What is the current status of SSB3105?
This bill has been enacted into law. Introduced February 03, 2026. Enacted.
Where can I track SSB3105?
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