Iowa legislation · 91st General Assembly
Iowa SF2050: 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
Status: In committee, January 22, 2026
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.
What the bill says
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.
From the introduced text, January 14, 2026:
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. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5668XS (2) jm/jh S.F. 2050 Section 1. Section 422.7, Code 2026, is amended by adding the following new subsection: NEW SUBSECTION. 46. a. A member of the general assembly may subtract unreimbursed mileage at the same amount per mile as determined by the director of the department of administrative services in section 8A.363, subsection 1, or by the established policies for expenses referenced in section 8A.363, subsection 2, if applicable, when performing services on behalf of constituents. b. This subsection does not apply to any of the following circumstances: (1) Mileage incurred on legislative days during a legislative session under section 2.10, subsection 1. (2) Mileage incurred on legislative days during a special session under section 2.10, subsection 6. (3) Mileage incurred for campaign functions. c. As used in this subsection: (1) "Campaign function" means the same as defined in section 68A.102. (2) "Legislative day" means the same as defined in section 162(h)(2) of the Internal Revenue Code. Sec. 2. RETROACTIVE APPLICABILITY. This Act applies retroactively to January 1, 2026, for tax years …
Sponsors
- Annette Sweeney (R, 27) · primary sponsor
Latest actions
- : Subcommittee: Dawson, Bisignano, and Rowley. S.J. 132 .
- : Introduced, referred to Ways and Means. S.J. 85 .
Subjects: income taxes, legislative branch, general assembly, administrative services department, mileage
Common questions
- What is SF2050?
- SF2050 is a bill in the Iowa Legislature (91st General Assembly): 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.
- What does SF2050 do?
- In its own words: 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.
- What is the status of SF2050?
- In committee as of January 22, 2026. Latest action: Subcommittee: Dawson, Bisignano, and Rowley. S.J. 132 . (January 22, 2026).
- Who sponsored SF2050?
- Annette Sweeney (R, 27).
- Where is the official record for SF2050?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=SF+2050&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.