Legislation / SF 657

SENATE FILE 657 Signed by Governor

Related to state taxation and finance and other related matters, by creating, modifying, and eliminating tax credits and tax incentive programs, providing for penalties, and including effective date and retroactive applicability provisions

Sponsor   Senate Ways & Means Committee Effective   06/06/2025, 07/01/2025, 12/31/2025, 01/01/2026 Formerly   SSB 1205 Last action   Explanation of vote. H.J. 1224. — June 27, 2025 Full text   Iowa Legislature ↗
✓
Introduced
✓
Passed subcommittee
✓
Passed committee
✓
Passed one chamber
✓
Passed both chambers
✓
Signed by Governor

Lobbyist declarations

19 declarations filed on this bill
● 10 For ● 1 Against ● 8 Undecided

Related legislation

Part of a group of 4 related bills
HSB 305 Matters under the purview of the Iowa economic development authority, including tax credit limits, targeted jobs tax credits, and the major economic growth attraction program; creation of the business incentives for growth program, the seed investor tax credit program, the Iowa film production incentive program, the research and development tax credit program, and the sustainable aviation fuel production tax credit program; elimination of the high quality jobs program, the investments in qualifying businesses tax credit, employer child care tax credits, assistive device tax credits, endow Iowa tax credits, and research activities tax credits; and criminal penalties.(See HF 1054.)
Passed committee
SSB 1205 Matters under the purview of the Iowa economic development authority, including tax credit limits, targeted jobs tax credits, and the major economic growth attraction program; creation of the business incentives for growth program, the seed investor tax credit program, the Iowa film production incentive program, the research and development tax credit program, and the sustainable aviation fuel production tax credit program; elimination of the high quality jobs program, the investments in qualifying businesses tax credit, employer child care tax credits, assistive device tax credits, endow Iowa tax credits, and research activities tax credits; and criminal penalties.(See SF 657.)
Passed committee
HF 1054 Matters under the purview of the Iowa economic development authority and the department of workforce development, including tax credit limits, the major economic growth attraction program, layoffs and facility closures, the brownfield redevelopment fund, and the Iowa economic emergency fund; creation of the business incentives for growth program, the seed investor tax credit program, the Iowa film production incentive program, the research and development tax credit program, and the sustainable aviation fuel production tax credit program; elimination of the high quality jobs program, the investments in qualifying businesses tax credit, employer child care tax credits, assistive device tax credits, endow Iowa tax credits, and research activities tax credits; and criminal penalties
Introduced
Date Chamber Action
May 12, 2025 Senate Introduced, placed on Ways and Means calendar. S.J. 976.
May 12, 2025 Senate Committee report, approving bill. S.J. 977.
May 13, 2025 Senate Fiscal note.
May 13, 2025 Senate Amendment S-3175 filed, adopted. S.J. 999.
May 13, 2025 Senate Passed Senate, yeas 44, nays 1. S.J. 999.
May 13, 2025 Senate Immediate message. S.J. 1001.
May 14, 2025 House Message from Senate. H.J. 1179.
May 14, 2025 House Fiscal note.
May 14, 2025 House Read first time, passed on file. H.J. 1179.
May 14, 2025 House Substituted for HF 1054. H.J. 1188.
May 14, 2025 House Amendment H-1351, yeas 29, nays 58, filed, lost. H.J. 1188.
Jun 27, 2025 House Explanation of vote. H.J. 1224.
May 14, 2025 House Passed House, yeas 84, nays 3. H.J. 1189.
May 20, 2025 House Explanation of vote. H.J. 1223.
Jun 27, 2025 House Explanations of votes. H.J. 1224.
May 14, 2025 House Immediate message. H.J. 1197.
May 14, 2025 Senate Message from House. S.J. 1010.
May 23, 2025 Senate Reported correctly enrolled, signed by President and Speaker, and sent to Governor. S.J. 1050.
Jun 6, 2025 Senate Fiscal note.
Jun 6, 2025 Senate Signed by Governor. S.J. 1053.

Vote summaries

Date Chamber Vote Result Yea Nay Not voting Democrats Republicans Pattern
May 13, 2025 Senate Floor Passage Passed 44 1 5 12–1 32–0 Bipartisan Support
May 14, 2025 House Amendment Failed 29 58 13 27–0 2–58 Bipartisan Support
May 14, 2025 House Floor Passage Passed 84 3 13 25–2 59–1 Bipartisan Support and Opposition
Party columns count yea–nay. Committee votes are not shown.

Individual votes

Shall the bill pass?
Passed 44 to 1 · Democrats 12 yea, 1 nay · Republicans 32 yea, 0 nay · 5 not voting
How each senator voted (50)
District Legislator Party Vote
1 Rocky De Witt Republican Absent
2 Jeff Taylor Republican Yea
3 Lynn Evans Republican Yea
4 Tim Kraayenbrink Republican Yea
5 Dave Rowley Republican Yea
6 Jason Schultz Republican Yea
7 Kevin Alons Republican Yea
8 Mark Costello Republican Yea
9 Tom Shipley Republican Yea
10 Dan Dawson Republican Yea
11 Julian Garrett Republican Yea
12 Amy Sinclair Republican Yea
13 Cherielynn Westrich Republican Yea
14 Sarah Trone Garriott Democrat Yea
15 Tony Bisignano Democrat Yea
16 Claire Celsi Democrat Yea
17 Izaah Knox Democrat Absent
18 Janet Petersen Democrat Yea
19 Ken Rozenboom Republican Yea
20 Mike Pike Republican Absent
21 Mike Bousselot Republican Yea
22 Matt Blake Democrat Yea
23 Jack Whitver Republican Yea
24 Jesse Green Republican Yea
25 Herman Quirmbach Democrat Nay
26 Kara Warme Republican Yea
27 Annette Sweeney Republican Yea
28 Dennis Guth Republican Yea
29 Sandy Salmon Republican Yea
30 Doug Campbell Republican Yea
31 William Dotzler Democrat Yea
32 Mike Klimesh Republican Yea
33 Carrie Koelker Republican Yea
34 Daniel Zumbach Republican Yea
35 Mike Zimmer Democrat Absent
36 Thomas Townsend Democrat Yea
37 Molly Donahue Democrat Yea
38 Dave Sires Republican Yea
39 Liz Bennett Democrat Yea
40 Art Staed Democrat Yea
41 Kerry Gruenhagen Republican Yea
42 Charlie McClintock Republican Yea
43 Zach Wahls Democrat Absent
44 Adrian Dickey Republican Yea
45 Janice Weiner Democrat Yea
46 Dawn Driscoll Republican Yea
47 Scott Webster Republican Yea
48 Mark Lofgren Republican Yea
49 Cindy Winckler Democrat Yea
50 Jeff Reichman Republican Yea
Shall amendment H–1351 be adopted?
Failed 29 to 58 · Democrats 27 yea, 0 nay · Republicans 2 yea, 58 nay · 13 not voting
How each representative voted (100)
District Legislator Party Vote
1 J.D. Scholten Democrat Yea
2 Robert Henderson Republican Nay
3 Thomas Jeneary Republican Nay
4 Skyler Wheeler Republican Absent
5 Zachary Dieken Republican Absent
6 Megan Hess Jones Republican Nay
7 Michael Sexton Republican Nay
8 Ann Meyer Republican Nay
9 Henry Stone Republican Nay
10 John Wills Republican Nay
11 Craig Williams Republican Nay
12 Steven Holt Republican Nay
13 Travis Sitzmann Republican Absent
14 Jacob Bossman Republican Nay
15 Matt Windschitl Republican Nay
16 David Sieck Republican Absent
17 Devon Wood Republican Nay
18 Tom Moore Republican Nay
19 Brent Siegrist Republican Absent
20 Josh Turek Democrat Yea
21 Brooke Boden Republican Nay
22 Samantha Fett Republican Nay
23 Ray Sorensen Republican Nay
24 Sam Wengryn Republican Nay
25 Hans Wilz Republican Nay
26 Austin Harris Republican Nay
27 Kenan Judge Democrat Yea
28 David Young Republican Nay
29 Brian Meyer Democrat Yea
30 Megan Srinivas Democrat Yea
31 Mary Madison Democrat Yea
32 Jennifer Konfrst Democrat Yea
33 Ruth Ann Gaines Democrat Absent
34 Rob Johnson Democrat Yea
35 Sean Bagniewski Democrat Yea
36 Austin Baeth Democrat Yea
37 Barb Kniff McCulla Republican Nay
38 Jon Dunwell Republican Nay
39 Rick Olson Democrat Yea
40 Bill Gustoff Republican Absent
41 Ryan Weldon Republican Nay
42 Heather Matson Democrat Yea
43 Eddie Andrews Republican Nay
44 Larry McBurney Democrat Yea
45 Brian Lohse Republican Nay
46 Dan Gehlbach Republican Nay
47 Carter Nordman Republican Nay
48 Chad Behn Republican Nay
49 Beth Wessel-Kroeschell Democrat Yea
50 Ross Wilburn Democrat Yea
51 Brett Barker Republican Nay
52 David Blom Republican Yea
53 Dean Fisher Republican Nay
54 Joshua Meggers Republican Nay
55 Shannon Latham Republican Nay
56 Mark Thompson Republican Nay
57 Pat Grassley Republican Nay
58 Charley Thomson Republican Nay
59 Christian Hermanson Republican Nay
60 Jane Bloomingdale Republican Nay
61 Timi Brown-powers Democrat Yea
62 Jerome Amos Democrat Yea
63 Michael Bergan Republican Nay
64 Jason Gearhart Republican Nay
65 Shannon Lundgren Republican Nay
66 Steven Bradley Republican Nay
67 Craig Johnson Republican Nay
68 Chad Ingels Republican Nay
69 Tom Determann Republican Nay
70 Norlin Mommsen Republican Nay
71 Lindsay James Democrat Yea
72 Jennifer Smith Republican Nay
73 Elizabeth Wilson Democrat Yea
74 Eric Gjerde Democrat Yea
75 Bob Kressig Democrat Yea
76 Derek Wulf Republican Nay
77 Jeff Cooling Democrat Yea
78 Angel Ramirez Democrat Yea
79 Tracy Ehlert Democrat Absent
80 Aime Wichtendahl Democrat Yea
81 Daniel Gosa Democrat Absent
82 Bobby Kaufmann Republican Nay
83 Cindy Golding Republican Nay
84 Thomas Gerhold Republican Nay
85 Amy Nielsen Democrat Yea
86 Dave Jacoby Democrat Absent
87 Jeff Shipley Republican Absent
88 Helena Hayes Republican Nay
89 Elinor Levin Democrat Absent
90 Adam Zabner Democrat Yea
91 Judd Lawler Republican Nay
92 Heather Hora Republican Nay
93 Gary Mohr Republican Nay
94 Mike Vondran Republican Nay
95 Taylor Collins Republican Nay
96 Mark Cisneros Republican Nay
97 Ken Croken Democrat Absent
98 Monica Kurth Democrat Yea
99 Matthew Rinker Republican Yea
100 Blaine Watkins Republican Nay
Shall the bill pass?
Passed 84 to 3 · Democrats 25 yea, 2 nay · Republicans 59 yea, 1 nay · 13 not voting
How each representative voted (100)
District Legislator Party Vote
1 J.D. Scholten Democrat Yea
2 Robert Henderson Republican Yea
3 Thomas Jeneary Republican Yea
4 Skyler Wheeler Republican Absent
5 Zachary Dieken Republican Absent
6 Megan Hess Jones Republican Yea
7 Michael Sexton Republican Yea
8 Ann Meyer Republican Yea
9 Henry Stone Republican Yea
10 John Wills Republican Yea
11 Craig Williams Republican Yea
12 Steven Holt Republican Yea
13 Travis Sitzmann Republican Absent
14 Jacob Bossman Republican Yea
15 Matt Windschitl Republican Yea
16 David Sieck Republican Absent
17 Devon Wood Republican Yea
18 Tom Moore Republican Yea
19 Brent Siegrist Republican Absent
20 Josh Turek Democrat Nay
21 Brooke Boden Republican Yea
22 Samantha Fett Republican Yea
23 Ray Sorensen Republican Yea
24 Sam Wengryn Republican Yea
25 Hans Wilz Republican Yea
26 Austin Harris Republican Yea
27 Kenan Judge Democrat Yea
28 David Young Republican Yea
29 Brian Meyer Democrat Yea
30 Megan Srinivas Democrat Yea
31 Mary Madison Democrat Yea
32 Jennifer Konfrst Democrat Yea
33 Ruth Ann Gaines Democrat Absent
34 Rob Johnson Democrat Yea
35 Sean Bagniewski Democrat Yea
36 Austin Baeth Democrat Yea
37 Barb Kniff McCulla Republican Yea
38 Jon Dunwell Republican Yea
39 Rick Olson Democrat Yea
40 Bill Gustoff Republican Absent
41 Ryan Weldon Republican Yea
42 Heather Matson Democrat Yea
43 Eddie Andrews Republican Yea
44 Larry McBurney Democrat Yea
45 Brian Lohse Republican Yea
46 Dan Gehlbach Republican Yea
47 Carter Nordman Republican Yea
48 Chad Behn Republican Yea
49 Beth Wessel-Kroeschell Democrat Yea
50 Ross Wilburn Democrat Yea
51 Brett Barker Republican Yea
52 David Blom Republican Yea
53 Dean Fisher Republican Yea
54 Joshua Meggers Republican Yea
55 Shannon Latham Republican Yea
56 Mark Thompson Republican Yea
57 Pat Grassley Republican Yea
58 Charley Thomson Republican Yea
59 Christian Hermanson Republican Yea
60 Jane Bloomingdale Republican Yea
61 Timi Brown-powers Democrat Yea
62 Jerome Amos Democrat Nay
63 Michael Bergan Republican Yea
64 Jason Gearhart Republican Yea
65 Shannon Lundgren Republican Yea
66 Steven Bradley Republican Yea
67 Craig Johnson Republican Yea
68 Chad Ingels Republican Yea
69 Tom Determann Republican Yea
70 Norlin Mommsen Republican Yea
71 Lindsay James Democrat Yea
72 Jennifer Smith Republican Yea
73 Elizabeth Wilson Democrat Yea
74 Eric Gjerde Democrat Yea
75 Bob Kressig Democrat Yea
76 Derek Wulf Republican Yea
77 Jeff Cooling Democrat Yea
78 Angel Ramirez Democrat Yea
79 Tracy Ehlert Democrat Absent
80 Aime Wichtendahl Democrat Yea
81 Daniel Gosa Democrat Absent
82 Bobby Kaufmann Republican Yea
83 Cindy Golding Republican Yea
84 Thomas Gerhold Republican Yea
85 Amy Nielsen Democrat Yea
86 Dave Jacoby Democrat Absent
87 Jeff Shipley Republican Absent
88 Helena Hayes Republican Yea
89 Elinor Levin Democrat Absent
90 Adam Zabner Democrat Yea
91 Judd Lawler Republican Yea
92 Heather Hora Republican Yea
93 Gary Mohr Republican Yea
94 Mike Vondran Republican Yea
95 Taylor Collins Republican Yea
96 Mark Cisneros Republican Nay
97 Ken Croken Democrat Absent
98 Monica Kurth Democrat Yea
99 Matthew Rinker Republican Yea
100 Blaine Watkins Republican Yea
Client Declaration Last updated
Common Good Iowa Against May 13, 2025
AMVC Management Services For May 13, 2025
Iowa Association of Business and Industry (ABI) For May 13, 2025
Iowa Biotechnology Association For May 13, 2025
Iowa Business Council For May 13, 2025
Iowa Renewable Fuels Association (IRF) For May 14, 2025
Iowa Taxpayers Association For May 13, 2025
Iowa Travel Industry Partners For May 13, 2025
Metropolitan Coalition For May 13, 2025
Petroleum Marketers Management Insurance Company (PMMIC) For May 14, 2025
Technology Association of Iowa For May 14, 2025
City of Cedar Rapids Undecided May 15, 2025
Coalition for Iowa Woodlands and Trees Undecided May 14, 2025
Corteva Agriscience Undecided May 13, 2025
Iowa Community Foundations Undecided May 13, 2025
Iowa Department of Agriculture & Land Stewardship Undecided May 14, 2025
Kemin Industries Undecided May 13, 2025
Linn County Board of Supervisors Undecided May 15, 2025
Urban County Coalition Undecided May 15, 2025
No hearings or meetings scheduled for this bill.