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IA HF2746
Bill
Status
Engrossed
4/6/2026
Primary Sponsor
Ways and Means
Click for details
AI Summary
- Iowa Department of Revenue is directed to study the feasibility of entering into a reciprocal income tax agreement with Wisconsin for cross-border workers.
- Under such an agreement, Iowa residents working in Wisconsin would pay income tax only to Iowa (not Wisconsin), and Wisconsin residents working in Iowa would pay tax only to Wisconsin.
- Department of Revenue must report findings to the General Assembly by December 1, 2026, including reasons why the agreement is or is not feasible.
- If determined feasible and mutually beneficial, the department must submit a proposed agreement in bill form to the Legislative Services Agency prior to the 2027 session of the 92nd General Assembly for authorization.
- 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.(Formerly HF 2028.)
Last Action
Subcommittee: Schultz, Dotzler, and Green. S.J. 775.
4/13/2026
Committee Referrals
Ways and Means4/7/2026
Ways and Means3/30/2026
Full Bill Text
No bill text available