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SF 605 Iowa Senate · 2025-2026 Regular Session

A bill for an act relating to state income tax withholdings on winnings from sports wagering, and including effective date provisions.

This bill establishes rules for state income tax withholding on winnings from sports wagering in Iowa, directly affecting individuals who receive such winnings. It clarifies that all winnings from sports wagering are considered Iowa earned income and are subject to both state and federal income tax laws. The bill specifically mandates that state income tax be withheld from sports wagering winnings whenever federal income tax withholding is also required for those same winnings under federal tax law. These provisions are scheduled to take effect on January 1, 2026.
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill mandates tax withholding on sports wagering winnings, ensuring state revenue collection and closing potential tax loopholes for gambling income.90% confidence
Bill status signed all 5 stages cleared
Introduction
Mar 2025
Committee Review
Mar 2025
Senate Passage
Mar 2025
House Passage
Mar 2025
Signed into Law
Mar 2025
Introduced Mar 12, 2025 Signed Mar 28, 2025
Maddy AI version diff · 3 comparisons

What changed between versions

Enrolled → Enrolled with Governor's Action · 1 edit · Mar 28, 2025
MINOR
The bill text was reformatted from a line-by-line legislative markup style to a standard continuous paragraph format for readability. No substantive policy changes were made to the tax withholding rules, thresholds, or effective dates.
TECHNICAL

Changed the document layout from a vertical line-by-line format to a standard horizontal paragraph format for better readability and printing.

Floor votes · Senate Mar 18, 2025 · House Mar 19, 2025

How they voted

49–0
Passed · 2 other
Total votes 51
Mar 18, 2025
D Democratic16
14 Yea 2
87% Yea
R Republican35
35 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
13
Key actions
4
Committee
1
Mar 28, 2025
Signed into law
Signed by Governor.
upper
Mar 19, 2025
Lower · Passed
Passed House, yeas 96, nays 0.
lower
Mar 18, 2025
Upper · Passed
Passed Senate, yeas 48, nays 0.
upper
Mar 12, 2025
Upper · Passed
Committee report, approving bill.
upper
Mar 12, 2025
Introduced
Introduced, placed on Ways and Means calendar.
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.