Sen. Annette Sweeney

Primary SF 19

In committee · Iowa Senate · Lead sponsor

A bill for an act relating to the farm tenancy net income exclusion available against the individual income tax, and including effective date and retroactive applicability provisions.

Maddy summarySF 19 expands Iowa's farm tenancy net income exclusion for individual income tax, allowing eligible farmers to exclude income from farm tenancy agreements received through certain business entities (like partnerships, S-corporations, trusts, or disregarded entities) rather than only direct payments. It specifically clarifies that net income accruing to these entities is treated as distributed to the farmer-owner if they can withdraw or compel distribution, matching the exclusion's current treatment for direct income. The bill applies retroactively to tax years beginning January 1, 2024, meaning farmers may qualify for tax adjustments on 2024 returns. This change directly affects Iowa farmers operating through pass-through business structures who previously couldn't claim this exclusion for their farm tenancy income.

Budget & TaxesSupports Budget & TaxesExpands farm income tax exclusion, reducing taxable income for farmers - direct tax relief aligning with 'support' indicators for tax policy advancement.90% confidence

In committee Jan 22, 2025 0 co-sponsors Track

Primary SR 109

Passed · Iowa Senate · Lead sponsor

A resolution recognizing and congratulating the Iowa State University Cyclones

Passed Apr 19, 2024 0 co-sponsors Track

Primary SR 108

Passed · Iowa Senate · Lead sponsor

A resolution recognizing and congratulating University of Northern Iowa

Passed Apr 9, 2024 0 co-sponsors Track

Primary SR 107

Passed · Iowa Senate · Lead sponsor

A resolution honoring and congratulating the University of Iowa Hawkeye women’s wrestling team for winning the National Collegiate Women’s Wrestling Tournament.

Passed Apr 3, 2024 0 co-sponsors Track

Primary SR 105

Passed · Iowa Senate · Lead sponsor

A resolution honoring Caitlin Clark on her extraordinary achievements and the University of Iowa Hawkeyes women’s basketball team and coaching staff for their outstanding performance.

Passed Mar 21, 2024 0 co-sponsors Track

Primary SR 104

In committee · Iowa Senate · Lead sponsor

A resolution supporting increased protections for America’s borders.

In committee Mar 11, 2024 0 co-sponsors Track

Primary SF 108

Passed · Iowa Senate · Lead sponsor

A bill for an act relating to the employment of unauthorized aliens and providing penalties.

Passed Mar 5, 2024 0 co-sponsors Track

Primary SF 2051

In committee · Iowa Senate · Lead sponsor

A bill for an act relating to drivers who fail to stop at stop signs in school zones, and providing penalties.

In committee Feb 13, 2024 0 co-sponsors Track

Primary SF 2227

In committee · Iowa Senate · Lead sponsor

A bill for an act relating to obscene material available on devices and imposing civil liability on platforms who publish or distribute obscene material on the internet and including effective date provisions.

In committee Feb 12, 2024 0 co-sponsors Track

Primary SF 2108

In committee · Iowa Senate · Lead sponsor

A bill for an act relating to the establishment of a transactional currency based on gold and silver held in a bullion depository approved by the treasurer of state, and providing fees.

In committee Feb 7, 2024 0 co-sponsors Track