Legislation / SSB 3105

SENATE STUDY BILL 3105 Passed committee

Creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions.(See SF 2292, SF 2492.)

Sponsor   Senate Commerce Committee Last action   Committee report approving bill, renumbered as SF 2292. — February 11, 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

11 declarations filed on this bill
● 4 For ● 0 Against ● 7 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
SF 2292 Creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions
Passed committee
Date Chamber Action
Feb 3, 2026 Senate By COMMITTEE ON COMMERCE
Feb 3, 2026 Senate Introduced, referred to Commerce.
Feb 3, 2026 Senate Subcommittee: Bousselot, Bisignano, and Warme.
Feb 5, 2026 Senate Subcommittee Meeting: 02/09/2026 12:30PM Senate Lounge.
Feb 9, 2026 Senate Subcommittee recommends passage.
Feb 11, 2026 Senate Committee report approving bill, renumbered as SF 2292.
No floor votes on this bill yet.
Client Declaration Last updated
Anheuser Busch For Feb 4, 2026
Iowa Association of Business and Industry (ABI) For Feb 4, 2026
Iowa Business Council For Feb 5, 2026
Iowa Taxpayers Association For Feb 4, 2026
Bayer U.S. LLC Undecided Feb 4, 2026
Cedar Rapids Metro Economic Alliance Undecided Feb 4, 2026
Corteva Agriscience Undecided Feb 9, 2026
Helena Agri-Enterprises, LLC Undecided Feb 4, 2026
Iowa Chamber Alliance Undecided Feb 4, 2026
Iowa Society of Certified Public Accountants Undecided Feb 4, 2026
Smithfield Foods, Inc. Undecided Feb 4, 2026
Date Time Type Description Location
Feb 9, 2026 12:30 PM Hearing Senate Commerce Subcommittee Senate Lounge
Feb 11, 2026 1:00 PM Hearing Senate Commerce Committee RM 116