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SF 2468IOWASession 2025-2026State BillSigned into law

Enacted

Iowa Senate File 2468 authorizes partnership conversions to other organization types and sets a $50 filing fee

Original title: A bill for an act providing for the conversion of partnerships into other forms of domestic or foreign organizations, and providing for fees. (Formerly SF 2363 , SSB 3160 .) Effective date: 07/01/2026.

Last action · May 15, 2026: Signed by Governor . S.J. 1032 .

Bill progressHistory & official text ↓

Introduced

Committee

Floor Vote

Passed

Law

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What This Bill Does

Iowa law now permits domestic partnerships to convert into other domestic or foreign business entities, such as limited liability companies or corporations, provided the new entity's governing laws allow it. The measure outlines requirements for conversion plans, partner approvals, and articles of conversion, and establishes a $50 fee for filing articles of conversion with the secretary of state starting July 1, 2026.

Why it matters

Business entities operating in Iowa gain a statutory mechanism to restructure their legal form without dissolving, establishing clear liability continuation and property transfer rules while introducing a $50 administrative fee for filing conversions.

Background

Senate File 2468 modernizes Iowa's Uniform Partnership Act provisions governing business conversions, aligning them with frameworks available to other entity types. context

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

Partnerships

Domestic partnerships gain the statutory authority to convert into other types of domestic or foreign organizations under established procedures and fee requirements.

Directly affected

General partners

General partners remain liable for partnership obligations incurred before a conversion takes effect and must participate in approving plans of conversion.

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 is required to convert a partnership into another organization type?

The conversion requires an approved plan of conversion by all partners or the percentage specified in the partnership agreement, compliance with the new organization's governing statute, and filing articles of conversion with the secretary of state.

Does a partnership dissolve when it converts into a new organization?

No, except as otherwise agreed, the conversion does not dissolve a partnership, and the remains for all purposes the same organization that existed before the conversion.

What is the filing fee for articles of conversion?

The filing fee for articles of conversion is $50.

What else do you want to know?

News Coverage

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Where This Stands

Current status: Signed into law.

Procedural history

25 actions

May 15, 2026SenateEnrolled
Signed by Governor . S.J. 1032 .
May 5, 2026Senate
Reported correctly enrolled, signed by President and Speaker, and sent to Governor. S.J. 1028 .
May 1, 2026House
Explanation of vote. H.J. 1082 .
Apr 27, 2026House
Message from House. S.J. 896 .
Apr 27, 2026House
Immediate message. H.J. 1011 .
Apr 27, 2026HouseFloor
Passed House , yeas 89, nays 0. H.J. 1005 .

Show 19 earlier actions

Apr 27, 2026House
Substituted for HF 2776 . H.J. 1005 .
Apr 20, 2026HouseIntroduced
Read first time, passed on file. H.J. 935 .
Apr 14, 2026House
Message from Senate. H.J. 890 .
Apr 14, 2026Senate
Immediate message. S.J. 785 .
Apr 14, 2026SenateFloor
Passed Senate , yeas 47, nays 0. S.J. 783 .
Mar 12, 2026Senate
Committee report approving bill, renumbered as SF 2468 . S.J. 563 .
Mar 12, 2026Iowa Legislature
Subcommittee recommends passage.
Mar 12, 2026Senate
Committee report, approving bill. S.J. 563 .
Mar 12, 2026SenateIntroduced
Introduced, placed on Ways and Means calendar. S.J. 559 .
Mar 5, 2026Iowa Legislature
Subcommittee Meeting: [].
Feb 24, 2026Senate
Subcommittee: Taylor, Green, and Quirmbach. S.J. 393 .
Feb 24, 2026SenateCommittee
Referred to Ways and Means. S.J. 376 .
Feb 18, 2026Senate
Committee report, approving bill. S.J. 316 .
Feb 18, 2026SenateIntroduced
Introduced, placed on calendar. S.J. 310 .
Feb 17, 2026Iowa Legislature
Committee report approving bill, renumbered as SF 2363 .
Feb 12, 2026Iowa Legislature
Subcommittee recommends passage.
Feb 11, 2026Senate
Subcommittee Meeting: 02/12/2026 8:00AM Senate Lounge.
Feb 11, 2026Iowa Legislature
Subcommittee: Shipley, Blake, and Reichman.
Feb 11, 2026Iowa LegislatureIntroduced
Introduced, referred to Judiciary.

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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