# Iowa SF 607: A bill for an act relating to unemployment insurance taxes on employers. (Formerly SF 504, SSB 1173.) Effective date: 07/01/2025.

Iowa SF 607, A bill for an act relating to unemployment insurance taxes on employers. (Formerly SF 504, SSB 1173.) Effective date: 07/01/2025., is a 91st General Assembly (2025–2026) Senate bill sponsored by COMMITTEE ON WAYS AND MEANS; status signed, last action 2025-06-27 (Explanations of votes.) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/IA-SF607-2025-2026
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Iowa SF 607
- State: Iowa
- Session: 91st General Assembly (2025–2026)
- Title: A bill for an act relating to unemployment insurance taxes on employers. (Formerly SF 504, SSB 1173.) Effective date: 07/01/2025.
- Status: signed
- Chamber: Senate
- Introduced: 2025-03-12
- Last action: 2025-06-27, Explanations of votes.
- Sponsor: COMMITTEE ON WAYS AND MEANS
- Cosponsors: 0
- Touches household money: no
- Roll calls: 2 (92 yes, 43 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Lower Employer Tax Base, Restricted Savings: mixed, medium. Beginning July 1, 2025, Iowa lowers the wage base used to calculate employers' unemployment taxes. The state formula drops from 66⅔% to 33⅓% of the applicable statewide average weekly wage, multiplied by 52. That amount is rounded up to the next $100, and the federal unemployment taxable-wage amoun…
- New Unemployment Tax Rates for Employers: mixed, medium. Beginning July 1, 2025, Iowa uses nine employer tax ranks and four rate categories tied to unemployment fund reserves. Reserve ratios of 0.50 or less use category A; above 0.50 through 0.90, B; above 0.90 through 1.30, C; and above 1.30, D. Rates by rank, listed in A/B/C/D order, are: rank 1, 0%/0%…

## Sponsors and cosponsors

- Sponsor: COMMITTEE ON WAYS AND MEANS

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-05-14 | Senate | Passed Senate | pass | 32 | 16 |   |
| 2025-05-14 | House | Passed House | pass | 60 | 27 |   |

## Actions (21)

- 2025-06-27: Explanations of votes. (House)
- 2025-06-06: Fiscal note. (legislature)
- 2025-06-05: Signed by Governor. (Senate)
- 2025-05-23: Reported correctly enrolled, signed by President and Speaker, and sent to Governor. (Senate)
- 2025-05-20: Explanation of vote. (House)
- 2025-05-14: Message from House. (Senate)
- 2025-05-14: Immediate message. (House)
- 2025-05-14: Passed House, yeas 60, nays 27. (House)
- 2025-05-14: Substituted for HF 980. (House)
- 2025-05-14: Read first time, passed on file. (House)
- 2025-05-14: Fiscal note. (legislature)
- 2025-05-14: Message from Senate. (House)
- 2025-05-14: Immediate message. (Senate)
- 2025-05-14: Passed Senate, yeas 32, nays 16. (Senate)
- 2025-05-14: Amendment S-3186 filed, lost. (Senate)
- 2025-05-14: Amendment S-3185 filed, lost. (Senate)
- 2025-05-14: Amendment S-3184 filed, lost. (Senate)
- 2025-05-14: Amendment S-3181 filed, adopted. (Senate)
- 2025-03-25: Fiscal note. (legislature)
- 2025-03-12: Committee report, approving bill. (Senate)
- 2025-03-12: Introduced, placed on Ways and Means calendar. (Senate)

## Bill text

- As Introduced: [PDF](https://www.legis.iowa.gov/docs/publications/LGI/91/SF607.pdf)
- Enrolled: [PDF](https://www.legis.iowa.gov/docs/publications/LGE/91/SF607.pdf)

## 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: 10/02/20… (signed)
- 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… (signed)
- HF 2601: A bill for an act relating to campaign finance, including participation in ballot issue campaigns by foreign nationals and investigations of election misconduc… (signed)
- 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. (signed)
- SF 2399: A bill for an act relating to bail and bond amounts and conditions. (Formerly SSB 3162.) Effective date: 07/01/2026. (signed)
- 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. (vetoed)

## Sources
- [As Introduced (PDF)](https://www.legis.iowa.gov/docs/publications/LGI/91/SF607.pdf)
- [Enrolled (PDF)](https://www.legis.iowa.gov/docs/publications/LGE/91/SF607.pdf)

## Related
- [HF 2801: A bill for an act modifying the major economic growth attraction program, and i…](https://policyrisk.com/state-bill/IA-HF2801-2025-2026)
- [SF 2472: A bill for an act relating to state and local government taxes, fees, financial…](https://policyrisk.com/state-bill/IA-SF2472-2025-2026)
- [HF 2601: A bill for an act relating to campaign finance, including participation in ball…](https://policyrisk.com/state-bill/IA-HF2601-2025-2026)
- [SF 2471: A bill for an act relating to fees for lifetime fur harvester licenses. (Former…](https://policyrisk.com/state-bill/IA-SF2471-2025-2026)
- [SF 2399: A bill for an act relating to bail and bond amounts and conditions. (Formerly S…](https://policyrisk.com/state-bill/IA-SF2399-2025-2026)
- [SF 2299: A bill for an act relating to the district-to-community college sharing or conc…](https://policyrisk.com/state-bill/IA-SF2299-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/IA-SF607-2025-2026 (as of 2026-10-19).