All Roll Calls
Yes: 144 • No: 0
IowaSF 60591st General Assembly (2025–2026)SenateWALLET
A bill for an act relating to state income tax withholdings on winnings from sports wagering, and including effective date provisions. (Formerly SSB 1152.) Effective date: 01/01/2026.
Sponsored By: COMMITTEE ON WAYS AND MEANS
Signed by Governor
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 1 costs, 0 mixed.
Iowa gambling winners face tax withholding rules
Beginning January 1, 2026, Iowa treats all Iowa-authorized slot machine and sports betting winnings as Iowa-earned income subject to state and federal income tax laws. State tax must be withheld from sports betting winnings whenever federal tax withholding is required on those same winnings. State withholding also applies to winnings above $600 under Iowa Code chapters 99B or 99G, and above $1,000 under chapter 99D. For slot machine winnings authorized under chapter 99F, state withholding applies above $1,200. Withheld state tax goes to the Iowa Department of Revenue on the winner’s behalf, reducing the immediate payout.
Sponsors & Cosponsors
Sponsor
COMMITTEE ON WAYS AND MEANS
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 3/19/2025
Passed House
Yes: 96 • No: 0
Senate vote • 3/18/2025
Passed Senate
Yes: 48 • No: 0
Actions Timeline
Signed by Governor.
3/28/2025SenateReported correctly enrolled, signed by President and Speaker, and sent to Governor.
3/28/2025SenateMessage from House.
3/20/2025SenateImmediate message.
3/19/2025HousePassed House, yeas 96, nays 0.
3/19/2025HouseSubstituted for HF 794.
3/19/2025HousePlaced on calendar under unfinished business.
3/18/2025HouseRead first time, passed on file.
3/18/2025HouseMessage from Senate.
3/18/2025HouseImmediate message.
3/18/2025SenatePassed Senate, yeas 48, nays 0.
3/18/2025SenateCommittee report, approving bill.
3/12/2025SenateIntroduced, placed on Ways and Means calendar.
3/12/2025Senate
Bill Text
As Introduced
Enrolled
Related Bills
HF 2801, A bill for an act modifying the major economic growth attraction program, and including effective date provisions. (Formerly HSB 785.) Effective date: 10/02/2026.
SF 2472, A bill for an act relating to state and local government taxes, fees, financial authority, and budgets, by modifying property assessment provisions, divisions of revenue, and funding from the secure an advanced vision for education fund, establishing a program for first-time homebuyers, modifying and making appropriations, and including effective date, applicability, and retroactive applicability provisions. (Formerly SSB 3001.) Effective date: 05/18/2026, 07/01/2026, 01/01/2027. Applicability date: 01/01/2026, 07/01/2026, 01/01/2027, 07/01/2027, 07/01/2028.
HF 2601, A bill for an act relating to campaign finance, including participation in ballot issue campaigns by foreign nationals and investigations of election misconduct, and making penalties applicable. (Formerly HF 2044.) Effective date: 07/01/2026.
SF 2399, A bill for an act relating to bail and bond amounts and conditions. (Formerly SSB 3162.) Effective date: 07/01/2026.
SF 2471, A bill for an act relating to fees for lifetime fur harvester licenses. (Formerly SF 2317, SSB 3121.) Effective date: 07/01/2026.
SF 2299, A bill for an act relating to the district-to-community college sharing or concurrent enrollment program. (Formerly SF 2176.) Vetoed 6-2-26.