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SF 657IOWASession 2025-2026State BillSigned into law

Enacted

Iowa Senate File 657 modifies state tax credits and finance rules

Original title: A bill for an act related to state taxation and finance and other related matters, by creating, modifying, and eliminating tax credits and tax incentive programs, providing for penalties, and including effective date and retroactive applicability provisions. (Formerly SSB 1205 .) Effective date: 06/06/2025, 07/01/2025, 12/31/2025, 01/01/2026. Applicability date: 01/01/2017, 01/01/2025, 01/01/2026.

Last action · June 27, 2025: Explanations of votes. H.J. 1224 .

Bill progressHistory & official text ↓

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What This Bill Does

Iowa Senate File 657 creates, modifies, and eliminates various state and tax incentive programs, establishes associated penalties, and sets multiple effective dates and periods beginning in 2025 and 2026.

Why it matters

The measure alters eligibility and structures for state and incentives, directly affecting taxpayers and businesses participating in these programs across Iowa.

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Taxpayers

Taxpayers are subject to newly created, modified, or eliminated tax credits and associated penalties.

Directly affected

Businesses utilizing state tax credits and incentive programs

Businesses participating in state tax incentive programs experience changes in program availability and eligibility.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What changes does Senate File 657 make to state programs?

It creates, modifies, and eliminates state and tax incentive programs and provides for penalties.

When do the changes take effect?

The effective dates are 06/06/2025, 07/01/2025, 12/31/2025, and 01/01/2026, with dates starting from 01/01/2017, 01/01/2025, and 01/01/2026.

What else do you want to know?

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Votes, people, money & the original source

Where This Stands

Current status: Signed into law.

Procedural history

36 actions

Jun 27, 2025House
Explanations of votes. H.J. 1224 .
Jun 27, 2025House
Explanation of vote. H.J. 1224 .
Jun 6, 2025SenateEnrolled
Signed by Governor . S.J. 1053 .
Jun 6, 2025Iowa Legislature
Fiscal note .
May 23, 2025Senate
Reported correctly enrolled, signed by President and Speaker, and sent to Governor. S.J. 1050 .
May 20, 2025House
Explanation of vote. H.J. 1223 .

Show 30 earlier actions

May 14, 2025House
Withdrawn. H.J. 1198 .
May 14, 2025House
SF 657 substituted. H.J. 1188 .
May 14, 2025HouseFloor
Amendment H-1350 filed, adopted. H.J. 1187 .
May 14, 2025House
Message from House. S.J. 1010 .
May 14, 2025House
Immediate message. H.J. 1197 .
May 14, 2025HouseFloor
Passed House , yeas 84, nays 3. H.J. 1189 .
May 14, 2025House
Amendment H-1351 , yeas 29, nays 58, filed, lost. H.J. 1188 .
May 14, 2025House
Substituted for HF 1054 . H.J. 1188 .
May 14, 2025HouseIntroduced
Read first time, passed on file. H.J. 1179 .
May 14, 2025Iowa Legislature
Fiscal note .
May 14, 2025House
Message from Senate. H.J. 1179 .
May 13, 2025Iowa Legislature
Fiscal note.
May 13, 2025HouseIntroduced
Introduced, placed on Ways and Means calendar. H.J. 1155 .
May 13, 2025Iowa Legislature
Committee report approving bill, renumbered as HF 1054 .
May 13, 2025Senate
Immediate message. S.J. 1001 .
May 13, 2025SenateFloor
Passed Senate , yeas 44, nays 1. S.J. 999 .
May 13, 2025SenateFloor
Amendment S-3175 filed, adopted. S.J. 999 .
May 13, 2025Iowa Legislature
Fiscal note .
May 12, 2025House
Committee vote: Yeas, 17. Nays, 5. Excused, 3. H.J. 1145 .
May 12, 2025House
Committee report, recommending amendment and passage. H.J. 1144 .
May 12, 2025Iowa Legislature
Committee report approving bill, renumbered as SF 657 .
May 12, 2025Senate
Committee report, approving bill. S.J. 977 .
May 12, 2025SenateIntroduced
Introduced, placed on Ways and Means calendar. S.J. 976 .
Mar 27, 2025Iowa Legislature
Subcommittee recommends passage.
Mar 25, 2025Iowa Legislature
Subcommittee Meeting: 03/27/2025 8:45AM RM 102.
Mar 24, 2025Senate
Subcommittee Meeting: 03/27/2025 12:00PM Senate Lounge.
Mar 6, 2025House
Subcommittee: Kaufmann, McBurney, Nordman, Wilson and Wulf. H.J. 544 .
Mar 6, 2025HouseIntroduced
Introduced, referred to Ways and Means. H.J. 543 .
Mar 5, 2025Iowa Legislature
Subcommittee: Dawson, Dotzler, and Klimesh.
Mar 4, 2025Iowa LegislatureIntroduced
Introduced, referred to Ways and Means.

Version history

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Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

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