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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill A bill for an act relating to an entity-level taxation election for pass-through entities and allowing a partner or shareholder to claim a credit against the individual and corporate income taxes and the franchise tax, and including effective date and retroactive applicability provisions. A bill for an act relating to an entity-level taxation election for pass-through entities and allowing a partner or shareholder to claim a credit against the individual and corporate income taxes and the franchise tax, and including effective date and retroactive applicability provisions. us/states/ia Iowa General Assembly 2023-2024 HF 352 Iowa HF 352 (2023-2024)
bill
claims
credit
elections and politics
franchise taxes
income
income taxes
internal revenue code
partnerships
pass-through entities
shares (securities)
tax credits
taxation
enacted
5 20 2 2023-02-20 2023-05-16 openstates ocd-bill/32e2fe7e-d27a-4be0-b1a4-a03f820ab6b2 https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF 352&ga=90 9f24cfba983151ec42b0f194fa5a843ef154c0d5eb9b8b5512f762009ea08b77 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-ia

Iowa HF 352 (2023-2024) — A bill for an act relating to an entity-level taxation election for pass-through entities and allowing a partner or shareholder to claim a credit against the individual and corporate income taxes and the franchise tax, and including effective date and retroactive applicability provisions.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

  1. Introduced (filed) — source
  2. Amendment H-1199 (committee substitute) — source
  3. Reprinted (committee substitute) — source
  4. Signed Enrolled Bill (PDF) (committee substitute) — source
  5. Enrolled (enrolled) — source

Votes

  • Shall the bill pass? — 990 (pass) · lower
  • Shall the bill pass? — 463 (pass) · upper

Sponsors

  • COMMITTEE ON WAYS AND MEANS — primary (organization)

Timeline

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

  • 2023-02-20 Introduced, placed on Ways and Means calendar. introduction
  • 2023-03-15 Fiscal note.
  • 2023-04-11 Amendment H-1199 filed. amendment-introduction
  • 2023-04-13 Amendment H-1199 adopted. amendment-passage
  • 2023-04-13 Passed House, yeas 99, nays 0. passage
  • 2023-04-13 Immediate message.
  • 2023-04-17 Message from House.
  • 2023-04-17 Fiscal note.
  • 2023-04-17 Read first time, passed on file. reading-1
  • 2023-04-18 Referred to Ways and Means. referral-committee
  • 2023-04-20 Subcommittee: Schultz, Quirmbach, and Zaun.
  • 2023-04-20 Subcommittee Meeting: 04/24/2023 11:30AM Senate Lounge.
  • 2023-04-24 Subcommittee recommends passage. []. committee-passage-favorable
  • 2023-04-25 Committee report, recommending passage. committee-passage
  • 2023-04-26 Passed Senate, yeas 46, nays 3. passage
  • 2023-04-26 Immediate message.
  • 2023-04-27 Message from Senate.
  • 2023-05-09 Reported correctly enrolled, signed by Speaker and President, and sent to Governor.
  • 2023-05-11 Signed by Governor. executive-signature
  • 2023-05-16 Fiscal note.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/32e2fe7e-d27a-4be0-b1a4-a03f820ab6b2. Confidence: reported (aggregated from official Iowa legislature records).