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
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 1 costs, 0 mixed.
Iowa withholds tax on gambling wins
Beginning January 1, 2026, Iowa treats sports betting and slot machine winnings as earned income for state and federal income tax purposes. Payers must withhold Iowa income tax on a single win over $600 for games under chapters 99B or 99G, over $1,000 for chapter 99D, and over $1,200 for slot machines under chapter 99F. For sports wagering under chapter 99F, Iowa withholding applies whenever federal law requires federal withholding on the same payout. The casino, racetrack, or sportsbook sends the withheld state tax to the Iowa Department of Revenue on your behalf.
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.
3/28/2025GovernorReported correctly enrolled, signed by President and Speaker, and sent to Governor.
3/28/2025SenateMessage from House.
3/20/2025HouseImmediate message.
3/19/2025legislaturePassed House, yeas 96, nays 0.
3/19/2025HouseSubstituted for HF 794.
3/19/2025legislaturePlaced on calendar under unfinished business.
3/18/2025legislatureRead first time, passed on file.
3/18/2025legislatureMessage from Senate.
3/18/2025SenateImmediate message.
3/18/2025legislaturePassed Senate, yeas 48, nays 0.
3/18/2025SenateCommittee report, approving bill.
3/12/2025legislatureIntroduced, placed on Ways and Means calendar.
3/12/2025legislature
Bill Text
As Introduced
Enrolled
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