---
type: "Bill"
title: "A bill for an act relating to the administration of the tax and related laws by the department of revenue by requiring composite returns for pass-through entities, restricting public disclosure of certain information, providing penalties, and including applicability provisions. (Formerly SSB 1268.) Effective date: 07/01/2021. Applicability date: 01/01/2022."
description: "A bill for an act relating to the administration of the tax and related laws by the department of revenue by requiring composite returns for pass-through entities, restricting public disclosure of certain information, providing penalties, and including applicability provisions. (Formerly SSB 1268.) Effective date: 07/01/2021. Applicability date: 01/01/2022."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2021-2022"
identifier: "SF 608"
citation: "Iowa SF 608 (2021-2022)"
classification: ["bill"]
subjects: ["banks", "loans", "nonresidents", "taxation"]
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 17
vote_count: 2
first_action: "2021-04-22"
last_action: "2021-06-08"
source: "openstates"
source_identifier: "ocd-bill/eb7e7baf-219b-44e6-a448-72ec3b54c429"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=SF 608&ga=89"
source_hash: "f18ae78470ca9a55711b2a39a4889394aab57b391a12adbd59bf97f3fefd0b24"
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 608 (2021-2022) — A bill for an act relating to the administration of the tax and related laws by the department of revenue by requiring composite returns for pass-through entities, restricting public disclosure of certain information, providing penalties, and including applicability provisions. (Formerly SSB 1268.) Effective date: 07/01/2021. Applicability date: 01/01/2022.

## 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/89/attachments/SF608.html)
2. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/89/Attachments/SF608_GovLetter.pdf)
3. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/89/attachments/SF608.html)

## Votes

- Shall the bill pass? — **48–0** (pass) · upper
- Shall the bill pass? — **86–0** (pass) · lower

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-04-22** Introduced, placed on Ways and Means calendar. `introduction`
- **2021-04-22** Committee report, approving bill.
- **2021-04-27** Fiscal note.
- **2021-04-28** Passed Senate, yeas 48, nays 0. `passage`
- **2021-04-28** Immediate message.
- **2021-04-28** Message from Senate.
- **2021-04-30** Fiscal note.
- **2021-05-03** Read first time, passed on file. `reading-1`
- **2021-05-07** Substituted for HF 890.
- **2021-05-07** Passed House, yeas 86, nays none. `passage`
- **2021-05-13** Explanation of vote.
- **2021-05-17** Explanation of vote.
- **2021-05-18** Explanation of vote.
- **2021-05-07** Immediate message.
- **2021-05-10** Message from House.
- **2021-06-03** Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
- **2021-06-08** 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/eb7e7baf-219b-44e6-a448-72ec3b54c429`. Confidence: reported (aggregated from official Iowa legislature records).