Iowa · 2025-2026 Regular Session · Proposed Bill

SSB 3105: 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 February 11, 2026: Committee report approving bill, renumbered as SF 2292.

Plain-language summary

SSB 3105 is a proposed bill introduced in the Iowa Senate on February 3, 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 (February 11, 2026): Committee report approving bill, renumbered as SF 2292.

Sponsors

Primary sponsor: COMMITTEE ON COMMERCE.