Legislation / SF 2292

SENATE FILE 2292 Passed committee

Creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions

Sponsor   Senate Commerce Committee Formerly   SSB 3105; See SF 2492 Last action   Committee report approving bill, renumbered as SF 2492. S.J. 807. — April 15, 2026 Full text   Iowa Legislature ↗
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Introduced
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Passed subcommittee
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Passed committee
Passed one chamber
Passed both chambers
Signed by Governor

Lobbyist declarations

13 declarations filed on this bill
● 7 For ● 0 Against ● 6 Undecided

Related legislation

Part of a group of 3 related bills
SF 2492 Creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions
Signed by Governor
SSB 3105 Creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions.(See SF 2292, SF 2492.)
Passed committee
Date Chamber Action
Feb 12, 2026 Senate Introduced, placed on calendar. S.J. 268.
Feb 12, 2026 Senate Committee report, approving bill. S.J. 280.
Feb 16, 2026 Senate Referred to Ways and Means. S.J. 289.
Feb 18, 2026 Senate Subcommittee: Bousselot, Reichman, and Winckler. S.J. 314.
Mar 3, 2026 Senate Subcommittee Meeting: 03/04/2026 2:30PM Room 315.
Mar 4, 2026 Senate Subcommittee recommends passage.
Apr 15, 2026 Senate Committee report approving bill, renumbered as SF 2492. S.J. 807.
No floor votes on this bill yet.
Client Declaration Last updated
Anheuser Busch For Feb 13, 2026
Cargill For Apr 15, 2026
Corteva Agriscience For Feb 13, 2026
Iowa Association of Business and Industry (ABI) For Feb 19, 2026
Iowa Business Council For Feb 16, 2026
Iowa Taxpayers Association For Feb 12, 2026
Principal Financial Group For Mar 27, 2026
Bayer U.S. LLC Undecided Feb 13, 2026
Cedar Rapids Metro Economic Alliance Undecided Apr 15, 2026
Helena Agri-Enterprises, LLC Undecided Feb 13, 2026
Iowa Primary Care Association Undecided Mar 4, 2026
Iowa Society of Certified Public Accountants Undecided Feb 13, 2026
Smithfield Foods, Inc. Undecided Feb 13, 2026
Date Time Type Description Location
Mar 4, 2026 2:30 PM Hearing Senate Ways and Means Subcommittee Room 315
Apr 14, 2026 1:00 PM Hearing Senate Ways and Means Committee RM 116