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Bill > SF2050
IA SF2050
IA SF2050A 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.
summary
Introduced
01/14/2026
01/14/2026
In Committee
01/14/2026
01/14/2026
Crossed Over
Passed
Dead
Introduced Session
91st General Assembly
Bill Summary
This bill relates to the individual income tax by allowing members of the general assembly (members) to deduct unreimbursed mileage when performing constituent services under certain circumstances. The bill allows a member to subtract unreimbursed mileage at the same amount per mile as determined by the director of the department of administrative services in Code section 8A.363(1) or any reimbursement rate for expenses established by the general assembly for members. The bill does not apply to mileage incurred on legislative days during a legislative session or special session, or mileage incurred for campaign functions. The bill defines “legislative day” and “campaign function”. The bill applies retroactively to tax years beginning on or after January 1, 2026.
AI Summary
This bill allows members of the general assembly, which refers to the state legislators, to deduct the cost of unreimbursed mileage they incur while performing services for their constituents from their individual income taxes. The deduction rate for this mileage will be the same as the rate set by the director of the department of administrative services for state employee travel, or any other expense reimbursement rate established for legislators. However, this deduction is not permitted for mileage driven on legislative days during regular or special sessions of the general assembly, nor for mileage used for campaign functions, which are defined as activities related to seeking election or re-election. The bill also clarifies that a "legislative day" is defined according to federal tax law. This change will apply retroactively to tax years beginning on or after January 1, 2026.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Subcommittee: Dawson, Bisignano, and Rowley. S.J. 132. (on 01/22/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=SF2050 |
| BillText | https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/SF2050.html |
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