Allows Iowa general assembly members to deduct unreimbursed mileage for constituent services under certain conditions.

This bill amends the individual income tax to allow members of the Iowa general assembly to deduct unreimbursed mileage for constituent services. The deduction applies at the rate determined by the director of the department of administrative services or by established policies for expenses. The deduction does not apply to mileage incurred on legislative days during a session or for campaign functions. The bill also includes retroactive applicability provisions, applying to tax years beginning on or after January 1, 2026.

Allows Iowa general assembly members to deduct unreimbursed mileage for constituent services under certain conditions.

This bill amends the individual income tax to allow members of the Iowa general assembly to deduct unreimbursed mileage for constituent services. The deduction applies at the rate determined by the director of the department of administrative services or by established policies for expenses. The deduction does not apply to mileage incurred on legislative days during a session or for campaign functions. The bill also includes retroactive applicability provisions, applying to tax years beginning on or after January 1, 2026.