A bill for an act relating to the individual income tax by allowing members of the general assembly to deduct unreimbursed mileage when performing constituent services under certain circumstances, and including retroactive applicability provisions.

SF 2050 allows Iowa legislators to deduct unreimbursed mileage costs incurred while performing constituent services (like meeting with voters or helping residents with government issues) at the same rate used for state employee travel expenses. This deduction does not apply to mileage during legislative sessions, special sessions, or campaign-related activities. The bill applies retroactively to tax years beginning on or after January 1, 2026. It directly affects Iowa legislators who incur out-of-pocket mileage costs while serving constituents outside official session days.