A bill for an act relating to state income tax withholdings on winnings from sports wagering, and including effective date provisions.
This bill requires Iowa to withhold state income tax on sports wagering winnings whenever federal income tax is withheld (typically for winnings over $600). It treats sports wagering winnings as taxable income, applying to bettors who win above the federal threshold. The law takes effect January 1, 2026, aligning Iowa's tax withholding process with federal gambling tax rules.
Bill status
in committee
1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 28, 2025
Last action Mar 5, 2025
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
7
Key actions
6
Committee
6
Mar 5, 2025
Legislature · Passed
Committee report approving bill, renumbered as HF 794.
legislature
Feb 25, 2025
Lower · Passed
Committee vote: Yeas, 24. Nays, 0. Excused, 1.
lower
Feb 25, 2025
Lower · Passed
Committee report, recommending passage.
lower
Feb 19, 2025
Legislature · Passed
Subcommittee recommends passage.
legislature
Feb 11, 2025
Legislature · Passed
Subcommittee Meeting: 02/19/2025 8:00AM House Lounge.
legislature
Jan 28, 2025
Lower · Passed
Subcommittee: Sexton, Bloomingdale and McBurney.
lower
Jan 28, 2025
Introduced
Introduced, referred to Ways and Means.
lower
0 primary · 0 co-sponsors
Sponsors
No sponsor information available.
Ask Maddy
·
AI policy assistant
Ask Maddy about HSB 91
Scope: IA
Hi! I can help you understand HSB 91. What would you like to know?
Try one of these
i
Maddy answers using official bill text and legislative records. Always verify before sharing.
Sources cited inline