---
type: "Bill"
title: "A bill for an act eliminating requirements providing for the payment of an outstanding tax liability by dissolved business entities as a condition to reinstatement. Effective date: 07/01/2024."
description: "A bill for an act eliminating requirements providing for the payment of an outstanding tax liability by dissolved business entities as a condition to reinstatement. Effective date: 07/01/2024."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2023-2024"
identifier: "SF 2054"
citation: "Iowa SF 2054 (2023-2024)"
classification: ["bill"]
subjects: ["business entities", "civil liability", "closed cooperatives", "cooperative associations", "corporations", "dissolutions of business", "limited liability companies", "nonprofit entities", "secretary of state", "taxation", "workforce development department"]
status: "enacted"
primary_sponsors: ["WEBSTER"]
version_count: 3
action_count: 23
vote_count: 2
first_action: "2024-01-17"
last_action: "2024-04-19"
source: "openstates"
source_identifier: "ocd-bill/4fca15a4-e29a-437e-bd3d-a80eb0341501"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=SF 2054&ga=90"
source_hash: "d068ad325f58e3233e749d11d8d6a26fad7e442c8db358463e47f8d004e53693"
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 2054 (2023-2024) — A bill for an act eliminating requirements providing for the payment of an outstanding tax liability by dissolved business entities as a condition to reinstatement. Effective date: 07/01/2024.

## 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/90/attachments/SF2054.html)
2. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/Attachments/SF2054_GovLetter.pdf)
3. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/attachments/SF2054.html)

## Votes

- Shall the bill pass? — **47–0** (pass) · upper
- Shall the bill pass? — **89–0** (pass) · lower

## Sponsors

- WEBSTER — primary (person)

## Timeline

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

- **2024-01-17** Introduced, referred to Commerce. `introduction, referral-committee`
- **2024-01-24** Subcommittee: Webster, Bisignano, and Dickey.
- **2024-01-25** Subcommittee Meeting: 01/29/2024 2:00PM Senate Lounge.
- **2024-01-29** Subcommittee recommends passage. []. `committee-passage-favorable`
- **2024-01-30** Committee report, recommending passage. `committee-passage`
- **2024-02-19** Fiscal note.
- **2024-02-19** Passed Senate, yeas 47, nays 0. `passage`
- **2024-02-19** Immediate message.
- **2024-02-19** Message from Senate.
- **2024-02-20** Read first time, referred to Commerce. `reading-1`
- **2024-02-21** Subcommittee: Bloomingdale, Nielsen and Wills, J.
- **2024-02-22** Subcommittee Meeting: 02/27/2024 12:00PM House Lounge.
- **2024-02-28** Subcommittee recommends passage. Vote Total: 3-0. `committee-passage-favorable`
- **2024-03-14** Committee report, recommending passage. `committee-passage`
- **2024-03-18** Placed on calendar.
- **2024-03-21** Placed on calendar under unfinished business.
- **2024-04-08** Passed House, yeas 89, nays 0. `passage`
- **2024-04-10** Explanation of vote.
- **2024-04-08** Immediate message.
- **2024-04-09** Message from House.
- **2024-04-17** Fiscal note.
- **2024-04-18** Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
- **2024-04-19** 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/4fca15a4-e29a-437e-bd3d-a80eb0341501`. Confidence: reported (aggregated from official Iowa legislature records).