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IA SF2050
Bill
Status
1/14/2026
Primary Sponsor
Annette Sweeney
Click for details
AI Summary
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Iowa General Assembly members may deduct unreimbursed mileage from state individual income tax when performing constituent services, using the rate set by the Department of Administrative Services director.
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The deduction excludes mileage incurred on legislative days during regular or special sessions, as well as mileage for campaign functions.
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"Legislative day" is defined per Internal Revenue Code section 162(h)(2), and "campaign function" follows the definition in Iowa Code section 68A.102.
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The bill applies retroactively to tax years beginning on or after January 1, 2026.
Legislative Description
A bill for an act relating to the individual income tax by allowing members of the general assembly to deduct unreimbursed mileage when performing constituent services under certain circumstances, and including retroactive applicability provisions.
Last Action
Subcommittee: Dawson, Bisignano, and Rowley. S.J. 132.
1/22/2026