Iowa · 2025-2026 Regular Session · Proposed Bill

HSB 306: A bill for an act modifying the research activities tax credit available against the individual and corporate income taxes, and including effective date and retroactive applicability provisions.

In committee Last action March 13, 2025: Subcommittee recommends passage.

Plain-language summary

HSB 306 is a proposed bill introduced in the Iowa House on March 6, 2025. According to its official title, it concerns: A bill for an act modifying the research activities tax credit available against the individual and corporate income taxes, and including effective date and retroactive applicability provisions. Primary sponsor: COMMITTEE ON WAYS AND MEANS. Most recent recorded action (March 13, 2025): Subcommittee recommends passage.

Sponsors

Primary sponsor: COMMITTEE ON WAYS AND MEANS.