Legislation: batch A — AK AL AR AZ CO CT DE GA HI IA ID

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/ia/2025-2026/sf-2492.md

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+---
+type: "Bill"
+title: "A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions."
+description: "A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions."
+jurisdiction: "us/states/ia"
+legislature: "Iowa General Assembly"
+session: "2025-2026"
+identifier: "SF 2492"
+citation: "Iowa SF 2492 (2025-2026)"
+classification: ["bill"]
+subjects: ["corporate taxes", "foreign businesses", "income", "income taxes", "internal revenue code"]
+status: "enacted"
+primary_sponsors: []
+version_count: 4
+action_count: 20
+vote_count: 1
+first_action: "2026-04-15"
+last_action: "2026-05-15"
+source: "openstates"
+source_identifier: "ocd-bill/41188fba-ba3e-4f52-8e1a-cd01caa95632"
+source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=SF 2492&ga=91"
+source_hash: "1e1401ed6c55b6b06e6f19d1c20599a49960b5a4736a765f29c340578c24e670"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-ia"]
+---
+
+# Iowa SF 2492 (2025-2026) — A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Introduced** (filed) — [source](https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/SF2492.html)
+2. **Enrolled with Governor's Action** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGEG/91/attachments/SF2492.html)
+3. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/91/Attachments/SF2492_GovLetter.pdf)
+4. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/91/attachments/SF2492.html)
+
+## Votes
+
+- Shall the bill pass? — **46–0** (pass) · upper
+
+## Sponsors
+
+- COMMITTEE ON WAYS AND MEANS — primary (organization)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2026-04-15** Introduced, placed on Ways and Means calendar. `introduction`
+- **2026-04-15** Committee report, approving bill. `committee-passage`
+- **2026-04-20** Fiscal note.
+- **2026-04-27** Passed Senate, yeas 46, nays 0. `passage`
+- **2026-04-27** Immediate message.
+- **2026-04-27** Message from Senate.
+- **2026-04-28** Read first time, referred to Ways and Means. `reading-1`
+- **2026-04-29** Subcommittee: Behn, Kurth and Siegrist.
+- **2026-04-29** Subcommittee Meeting: 04/30/2026 8:30AM RM 102.
+- **2026-04-30** Subcommittee recommends passage. `committee-passage-favorable`
+- **2026-05-01** Committee report, recommending passage. `committee-passage`
+- **2026-05-01** Committee vote: Yeas, 24. Nays, 0. Excused, 1.
+- **2026-05-01** Placed on Ways and Means calendar.
+- **2026-05-02** Passed House, yeas 85, nays 0. `passage`
+- **2026-05-02** Explanations of votes.
+- **2026-05-02** Immediate message.
+- **2026-05-02** Message from House.
+- **2026-05-11** Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
+- **2026-05-14** Fiscal note.
+- **2026-05-15** Signed by Governor. `executive-signature`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/41188fba-ba3e-4f52-8e1a-cd01caa95632`. Confidence: reported (aggregated from official Iowa legislature records).
+