Iowa legislation · 91st General Assembly
Iowa HF2198: A BILL FOR An Act relating to the disclosure of tax incentives provided to web search portal businesses and data center businesses, and including effective date provisions
Status: In committee, January 29, 2026
An Act relating to the disclosure of tax incentives provided to web search portal businesses and data center businesses, and including effective date provisions.
What the bill says
A bill FOR An Act relating to the disclosure of tax incentives provided to web search portal businesses and data center businesses, and including effective date provisions.
From the introduced text, January 29, 2026:
A BILL FOR An Act relating to the disclosure of tax incentives provided to web search portal businesses and data center businesses, and including effective date provisions. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5416YH (2) jm/jh H.F. 2198 Section 1. Section 422.20, subsection 3, paragraph a, Code 2026, is amended to read as follows: a. Unless otherwise expressly permitted by section 8G.4, section 11.41, section 96.11, subsection 6, section 421.17, subsections 22, 23, and 26, section 421.17, subsection 27, paragraph "k", section 421.17, subsection 31, section 252B.9, section 321.40, subsection 6, sections 321.120, 421.19, 421.28, 421.59, 421.65, 422.72, section 423.3, subsections 92, 93, and 95, section 423.4, subsections 7 and 8, section 452A.63, and 556.19, subsection 2, this section, or another provision of law, a tax return, return information, or investigative or audit information shall not be divulged to any person or entity, other than the taxpayer, the department, or internal revenue service for use in a matter unrelated to tax administration. Sec. 2. Section 423.3, subsection 92, paragraph b, subparagraph (5), Code 2026, is amended to read as follows: (5) (a) The web search portal business shall register with the department as a web search portal. To maintain its registration, the web search portal business shall file an annual report with the …
Sponsors
- Adam Zabner (D, 90) · primary sponsor
Latest actions
- : Introduced, referred to Ways and Means. H.J. 173 .
Subjects: business entities, taxation, internet, tax credits, disclosure, business assistance
Common questions
- What is HF2198?
- HF2198 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act relating to the disclosure of tax incentives provided to web search portal businesses and data center businesses, and including effective date provisions.
- What does HF2198 do?
- In its own words: A bill FOR An Act relating to the disclosure of tax incentives provided to web search portal businesses and data center businesses, and including effective date provisions.
- What is the status of HF2198?
- In committee as of January 29, 2026. Latest action: Introduced, referred to Ways and Means. H.J. 173 . (January 29, 2026).
- Who sponsored HF2198?
- Adam Zabner (D, 90).
- Where is the official record for HF2198?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=HF+2198&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.