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IA HF2028
Bill
Status
1/13/2026
Primary Sponsor
Shannon Lundgren
Click for details
AI Summary
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Iowa Department of Revenue must study the feasibility of entering into a reciprocal tax agreement with Wisconsin regarding income taxes on cross-border workers.
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Under a reciprocal agreement, Iowa residents working in Wisconsin would pay income tax only to Iowa, and Wisconsin residents working in Iowa would pay only to Wisconsin.
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The Department must report findings to the General Assembly by December 1, 2026, including reasons why the agreement is feasible or not feasible.
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If determined feasible and mutually beneficial, the Department must submit proposed legislation to the Legislative Services Agency before the 2027 regular session of the 92nd General Assembly.
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Iowa currently has one existing reciprocal tax agreement with Illinois; the bill takes effect immediately upon enactment.
Legislative Description
A bill for an act relating to establishing a reciprocal tax agreement study by the department of revenue, and including effective date provisions.
Last Action
Subcommittee recommends passage.
2/11/2026