---
type: "Bill"
title: "A bill for an act relating to unemployment insurance taxes on employers."
description: "A bill for an act relating to unemployment insurance taxes on employers."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2025-2026"
identifier: "SF 607"
citation: "Iowa SF 607 (2025-2026)"
classification: ["bill"]
subjects: ["administrative rules", "labor and employment", "salaries and wages", "savings", "surcharges", "taxation", "unemployment", "unemployment compensation"]
status: "enacted"
primary_sponsors: []
version_count: 10
action_count: 21
vote_count: 5
first_action: "2025-03-12"
last_action: "2025-06-27"
source: "openstates"
source_identifier: "ocd-bill/243db135-9917-40e5-b7d2-f9d8e4780430"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=SF 607&ga=91"
source_hash: "d48468d923e8a23fb85c491dba2252fcc4b0c88d7684c67a62abda09eabcb6bb"
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 607 (2025-2026) — A bill for an act relating to unemployment insurance taxes on employers.

## 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/SF607.html)
2. **Amendment S-3181** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/S3181.pdf)
3. **Amendment S-3184** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/S3184.pdf)
4. **Amendment S-3185** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/S3185.pdf)
5. **Amendment S-3186** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/S3186.pdf)
6. **Enrolled with Governor's Action** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGEG/91/attachments/SF607.html)
7. **Reprinted** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGR/91/attachments/SF607.html)
8. **Reprinted Marked Up** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGRM/91/attachments/SF607.html)
9. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/91/Attachments/SF607_GovLetter.pdf)
10. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/91/attachments/SF607.html)

## Votes

- Shall amendment S-3185 be adopted? — **16–32** (fail) · upper
- Shall amendment S-3184 be adopted? — **16–31** (fail) · upper
- Shall amendment S-3186 be adopted? — **16–32** (fail) · upper
- Shall the bill pass? — **60–27** (pass) · lower
- Shall the bill pass? — **32–16** (pass) · upper

## Sponsors

- COMMITTEE ON WAYS AND MEANS — primary (organization)

## Timeline

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

- **2025-03-12** Introduced, placed on Ways and Means calendar. `introduction`
- **2025-03-12** Committee report, approving bill. `committee-passage`
- **2025-03-25** Fiscal note.
- **2025-05-14** Amendment S-3181 filed, adopted. `amendment-introduction, amendment-passage`
- **2025-05-14** Amendment S-3184 filed, lost. `amendment-introduction`
- **2025-05-14** Amendment S-3185 filed, lost. `amendment-introduction`
- **2025-05-14** Amendment S-3186 filed, lost. `amendment-introduction`
- **2025-05-14** Passed Senate, yeas 32, nays 16. `passage`
- **2025-05-14** Immediate message.
- **2025-05-14** Message from Senate.
- **2025-05-14** Fiscal note.
- **2025-05-14** Read first time, passed on file. `reading-1`
- **2025-05-14** Substituted for HF 980.
- **2025-05-14** Passed House, yeas 60, nays 27. `passage`
- **2025-05-20** Explanation of vote.
- **2025-06-27** Explanations of votes.
- **2025-05-14** Immediate message.
- **2025-05-14** Message from House.
- **2025-05-23** Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
- **2025-06-05** Signed by Governor. `executive-signature`
- **2025-06-06** Fiscal note.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/243db135-9917-40e5-b7d2-f9d8e4780430`. Confidence: reported (aggregated from official Iowa legislature records).