Iowa · 2025-2026 Regular Session · Bill

SF 2292: A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions.

In committee Last action April 15, 2026: Committee report approving bill, renumbered as SF 2492.

Plain-language summary

SF 2292 is a bill introduced in the Iowa Senate on February 12, 2026. According to its official title, it concerns: A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions. Primary sponsor: COMMITTEE ON COMMERCE. Most recent recorded action (April 15, 2026): Committee report approving bill, renumbered as SF 2492.

Sponsors

Primary sponsor: COMMITTEE ON COMMERCE.