Iowa · 2025-2026
SF 2492
A bill for an act creating a state corporate income tax deduction for net controlled foreign corporation tested income, and including retroactive applicability provisions.
Bill record: Open States bulk CSV (bills/votes) ocd-bill/41188fba-ba3e-4f52-8e1a-cd01caa95632 CC0-1.0
Summary AI-generated
Iowa Senate File 2492 proposes creating a state corporate income tax deduction for net controlled foreign corporation tested income. The bill also includes provisions for retroactive applicability.
Software-generated, grounded only in the bill's own fields (it does not invent outcomes, amounts, or dates). Provenance: Open States bulk CSV (bills/votes) CC0-1.0 GovTally LLM enrichment (local oMLX)
Issue tags AI-classified
Classified by a local model from the bill's text; confidence shown. GovTally LLM enrichment (local oMLX)
Roll-call votes on this bill
| Motion / question | Chamber | Stage | Roll | Outcome | Yea | Nay | Other | Date | Source |
|---|---|---|---|---|---|---|---|---|---|
| Shall the bill pass? | upper | — | a3972a6f-e464-4466-8c6e-99b7c7f77947 | pass | 44 | 0 | 4 | Apr 27, 2026 | Open States bulk CSV (bills/votes) ocd-vote/a3972a6f-e464-4466-8c6e-99b7c7f77947 CC0-1.0 |