The 2027 session opens the 92nd Iowa General Assembly with a new governor, many new legislators, committee chairs, and a new two-year bill cycle. For businesses and associations, the calendar is a critical piece of the legislative puzzle. Iowa's deadlines are generally firm, and the budget follows a statutory sequence that starts well before January. Here is the published 2027 timetable and what to expect from a calendar perspective in the coming months.

The calendar: a 110-day first session

Iowa's Constitution (Article III, Section 2) and Iowa Code section 2.1 provide that the General Assembly convenes on the second Monday in January. In 2027, that is Monday, January 11. Because 2027 is an odd-numbered year, it is the first regular session of a two-year General Assembly. Bills that do not finish in 2027 carry over to 2028.

Iowa Code section 2.10 limits legislators' per diem to 110 calendar days in the first session and 100 in the second. The 100-day figure applies to 2028, not 2027. For 2027, the 110th day is Friday, April 30. Session can run longer, and it has in recent years, but the per diem date has a way of incentivizing legislators to wrap up their work in Des Moines and to head back home for the year.

The funnel deadlines

The Legislature has published its 2027 Session Timetable. Under Joint Rule 20 and the chamber rules:

• February 12: last day for individual legislators to request bill and joint resolution drafts from the Legislative Services Agency (LSA).
• March 5 (first funnel): a bill must clear a committee in its chamber of origin. March 15-19 is reserved for floor debate on each chamber's own bills.
• April 2 (second funnel): a bill must clear a committee in the second chamber. April 5-9 is reserved for floor debate on the other chamber's bills.
• April 12 onward: floor work is limited mostly to bills that have passed both houses, appropriations, Ways and Means, Government Oversight and leadership bills, and conference reports.
• October: On October 16, 2026, the REC estimated FY 2027 General Fund receipts at about $8.54 billion (up 2.8 percent) and FY 2028 at about $8.83 billion (up 3.4 percent).
• December: By December 15, the REC must agree to an FY 2028 revenue estimate. The Governor uses the December estimate to prepare the budget, which as outlined above is generally revealed following the condition of the state. The December 2026 meeting date has not been posted yet.
• March: During the March REC meeting, if the estimate produces a lower estimate than the December estimate, both branches must use the lower March number. A higher March estimate does not replace the December figure and the legislature must use the lower December number. If the March estimate drops, the Governor has 14 days to submit a conforming budget (Iowa Code § 8.21).

Appropriations, Ways and Means and Government Oversight bills, along with bills co-sponsored by a chamber's majority and minority leaders, are exempt from the committee deadlines. All of this helps provide context for why tax and appropriations bills can and do move later in session.

How the budget is built

Agency requests and the Governor's budget

State departments submit budget requests to the Department of Management (DOM) by October 1 (Iowa Code § 8.23). The Governor then holds public hearings, and the governor-elect is invited as a matter of law (see Iowa Code § 8.26). The Governor must formally submit a budget by February 1 (Iowa Code § 8.21), which is Monday, February 1, 2027, and must report on the condition of the state at each regular session (Iowa Constitution, Article IV, Section 12). In practice, the Governor traditionally reports on the condition of the state during the first week of session, and immediately following the condition, a budget is published. See Governor Reynolds FY2027 Budget and Condition of the State HERE.

2027 is a transition year. Under Article IV, Section 15, the new governor's term begins January 12, 2027, the day after the Legislature convenes. Iowa Code section 2.16 exempts a newly inaugurated governor's bills from the pre-session filing deadline.

The Revenue Estimating Conference

The budget is built on an official estimate from the three-member Revenue Estimating Conference (REC): the Governor's designee, the LSA director's designee and a public member. Under Iowa Code section 8.22A, it must meet at least three times a year, including in March. It usually meets in October, December and March.

The 99 percent expenditure limitation

Under Iowa Code section 8.54, General Fund appropriations generally may not exceed 99 percent of the adjusted revenue estimate (the REC estimate net of refunds). Estimated new revenue counts at 95 percent. Neither branch may rely on anticipated reversions, and the Governor's signing and item-veto decisions cannot leave the final budget over the limit.

Targets, subcommittees and the end game

House and Senate majorities typically agree on joint budget targets for each appropriations subcommittee. These joint targets generally cover areas such as education, health and human services, justice systems, transportation, and economic development, among others. Policy is generally not included in budget bills, but often finds its way into the late "standings" bill.

Bill signing, vetoes and effective dates

Under Article III, Section 16, a bill sent to the Governor during session becomes law unless the Governor returns it within three days, excluding Sundays. For bills presented in the last three days of session, the Governor has 30 days after adjournment, and a bill left unsigned does not become law (a pocket veto). The Governor may line item-veto appropriation bills. Acts generally take effect July 1 (Iowa Code § 3.7), or 45 days after approval if signed on or after July 1.

The interim and rulemaking

After adjournment sine die, the work often moves to interim committees and to agencies implementing new laws. The Administrative Rules Review Committee meets year-round. Implementing rules can matter as much as the statute, so many businesses and organizations track the Iowa Administrative Bulletin and comment when rules are noticed.

Key 2027 dates at a glance

The timetable is subject to change by the Legislature. REC dates are listed as published or TBD.

Frequently asked questions

When does the 2027 Iowa legislative session start? Monday, January 11, 2027, the second Monday in January.

How long is the 2027 Iowa legislative session? It is scheduled around 110 calendar days. The 110th day, when per diem payments end, is April 30, 2027. Session can run longer.

What is the Iowa legislative funnel? Often referred to as the cross-over date in other states, the “funnel” is the set of committee deadlines in Joint Rule 20. For 2027, the deadlines are March 5 for committees in the chamber of origin and April 2 for committees in the second chamber. Some bills, such as appropriations and Ways and Means bills, are exempt.

Which revenue estimate does Iowa use to build its budget? The December REC estimate, unless a later meeting held before the session ends produces a lower estimate. In that case, the lower estimate controls.

When do new Iowa laws take effect? Generally July 1, unless the bill sets a different date.

How we can help

BrownWinick's Government Relations team works with businesses, associations and organizations to monitor legislation and rulemaking and to plan their engagement with the Iowa Legislature and state agencies. To talk about your 2027 priorities, contact Matt McKinney, RG Schwarm, or Daniel Wasta.

Disclaimer: This article is for general informational purposes only. It is not legal advice and does not create an attorney-client relationship. Legislative schedules and statutes change, so consult counsel about your specific situation.