a43f31b272
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
81 lines
4.0 KiB
Markdown
81 lines
4.0 KiB
Markdown
---
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type: "Bill"
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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."
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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."
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jurisdiction: "us/states/ia"
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legislature: "Iowa General Assembly"
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session: "2023-2024"
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identifier: "SF 2054"
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citation: "Iowa SF 2054 (2023-2024)"
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classification: ["bill"]
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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"]
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status: "enacted"
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primary_sponsors: ["WEBSTER"]
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version_count: 3
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action_count: 23
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vote_count: 2
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first_action: "2024-01-17"
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last_action: "2024-04-19"
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source: "openstates"
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source_identifier: "ocd-bill/4fca15a4-e29a-437e-bd3d-a80eb0341501"
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source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=SF 2054&ga=90"
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source_hash: "d068ad325f58e3233e749d11d8d6a26fad7e442c8db358463e47f8d004e53693"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ia"]
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---
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# 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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](https://www.legis.iowa.gov/docs/publications/LGI/90/attachments/SF2054.html)
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2. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/Attachments/SF2054_GovLetter.pdf)
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3. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/90/attachments/SF2054.html)
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## Votes
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- Shall the bill pass? — **47–0** (pass) · upper
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- Shall the bill pass? — **89–0** (pass) · lower
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## Sponsors
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- WEBSTER — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2024-01-17** Introduced, referred to Commerce. `introduction, referral-committee`
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- **2024-01-24** Subcommittee: Webster, Bisignano, and Dickey.
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- **2024-01-25** Subcommittee Meeting: 01/29/2024 2:00PM Senate Lounge.
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- **2024-01-29** Subcommittee recommends passage. []. `committee-passage-favorable`
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- **2024-01-30** Committee report, recommending passage. `committee-passage`
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- **2024-02-19** Fiscal note.
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- **2024-02-19** Passed Senate, yeas 47, nays 0. `passage`
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- **2024-02-19** Immediate message.
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- **2024-02-19** Message from Senate.
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- **2024-02-20** Read first time, referred to Commerce. `reading-1`
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- **2024-02-21** Subcommittee: Bloomingdale, Nielsen and Wills, J.
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- **2024-02-22** Subcommittee Meeting: 02/27/2024 12:00PM House Lounge.
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- **2024-02-28** Subcommittee recommends passage. Vote Total: 3-0. `committee-passage-favorable`
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- **2024-03-14** Committee report, recommending passage. `committee-passage`
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- **2024-03-18** Placed on calendar.
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- **2024-03-21** Placed on calendar under unfinished business.
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- **2024-04-08** Passed House, yeas 89, nays 0. `passage`
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- **2024-04-10** Explanation of vote.
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- **2024-04-08** Immediate message.
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- **2024-04-09** Message from House.
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- **2024-04-17** Fiscal note.
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- **2024-04-18** Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
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- **2024-04-19** Signed by Governor. `executive-signature`
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## Source
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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).
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