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Congress failed to pass legislation to fund the federal government for 2026 by the September 30, 2025, deadline, resulting in a government shutdown.

Beginning with tax year 2025, the One Big Beautiful Bill Act ("OBBBA") added a new above-the-line deduction for employees with "qualified overtime compensation" received during the taxable year that is included on...

The Iowa Legislature continued floor debate this week, taking up several high-profile policy measures, including a "tough-on-crime" package which cleared the Iowa House on Wednesday.

In the United States, an original work of authorship, for example, an image, a book, and/or a musical composition, is protected by copyrights. The protection occurs as soon as the work is "fixed in a tangible medium...

The One Big Beautiful Bill Act (OBBBA) touches many areas of the Internal Revenue Code, but one that's getting less attention is Section 45D, the New Markets Tax Credit program (NMTC).

The second week of the legislative session gained momentum despite the short week due to the observance of Martin Luther King Jr. Day on Monday.

The fast pace of the legislative session continued through Week five, with full days of bill discussions in both subcommittees and standing committees.

A new USCIS policy memorandum fundamentally changes how foreign nationals can obtain Green Cards while in the United States, potentially requiring many applicants to return to their home countries for consular processing instead of adjusting status domestically.

Wordy title, right? Well, if you've ever received an AI-generated email highlighting deal points that reads more like a dissertation on economics...

First Day. This year's General Assembly began on Monday, January 12, 2026. The State Constitution dictates that session be held annually starting on the second Monday of January and the Iowa Code...

This week was another abbreviated legislative week, with most lawmakers returning to their home districts by Wednesday and minimal activity at the Capitol on Thursday.

The third week of session was busy both at the Capitol and on the campaign trail.

With the first legislative funnel now behind them, lawmakers shifted their focus this week to floor debate, working to advance legislation out of their respective chambers.

The Revenue Estimating Conference (“REC”) met today as part of their standard schedule of meetings to estimate future state revenues. REC members Kraig Paulsen (Gov.’s Appointee), Jennifer Acton (LSA), and Jeff Plagge (Public Member) serve on the three-member panel.

The Iowa Supreme Court's decision in Kono v. D.R. Horton clarifies when general contractors may be held liable for injuries to subcontractor employees on construction sites.

Businesses today use technology to reach their customers, whether it is text, call, email, or social media. However, the Telephone Consumer Protection Act (TCPA) can put businesses in danger...

The first legislative funnel has come and gone, with approximately 770 subcommittee meetings scheduled thus far this session, 183 of which were scheduled this week alone.