BW INSIGHTS

2026 Government Relations Legislative Update – Week Seven

By Matthew H. McKinney, R.G. Schwarm & Kelsey R. Schott | 03.02.2026

Capitol Update 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. Education funding legislation, SF 2201, returned to the Senate floor Monday for concurrence with the House amendment increasing the funding rate from 1.75% to... Read More

2026 Government Relations Legislative Update - Week Six

By Matthew H. McKinney, R.G. Schwarm & Kelsey R. Schott | 02.23.2026

Capitol Update 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. Any policy bills that did not advance out of both a subcommittee and full committee prior to the funnel deadline is considered “dead” for the session. Exceptions... Read More

Government Relations Update 2.19.26

By Matthew H. McKinney, R.G. Schwarm & Kelsey R. Schott | 02.20.2026

With 257 days until the November 3, 2026 general election, the BrownWinick team continues to monitor developments that may affect our clients, including candidate announcements, voter registration trends, and campaign finance activity. This year’s Iowa general election ballot will feature several high profile races, including the U.S. Senate, U.S.... Read More

2026 Government Relations Legislative Update - Week Five

By Matthew H. McKinney, R.G. Schwarm & Kelsey R. Schott | 02.16.2026

Capitol Update The fast pace of the legislative session continued through Week five, with full days of bill discussions in both subcommittees and standing committees. As of Thursday, nearly 600 subcommittees have been held this session. Next week is funnel week, meaning that bills must be considered in a subcommittee and pass the full Committee by... Read More

2026 Government Relations Legislative Update - Week Four

By Matthew H. McKinney, R.G. Schwarm & Kelsey R. Schott | 02.10.2026

Capitol Update As week four comes to a close, 864 bills have been filed this year. With only two weeks remaining until the first funnel deadline, a significant number of subcommittees are scheduled in the next two weeks as legislators work to advance priority legislation through committee. At the current pace, this session is on track to meet or... Read More

2026 Government Relations Legislative Update - Week Three

By Matthew H. McKinney, R.G. Schwarm & Kelsey R. Schott | 02.02.2026

Capitol Update The third week of session was busy both at the Capitol and on the campaign trail. President Donald Trump visited Iowa, delivering a speech in Clive focused on affordability. Several members of the legislature attended the event, along with federal candidates currently seeking office. With less than six months until the 2026... Read More

2026 Government Relations Legislative Update - Week Two

By Matthew H. McKinney, R.G. Schwarm & Kelsey R. Schott | 01.27.2026

Capitol Update 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. Today is the final deadline for individual members to request bills with the Legislative Services Agency. On Wednesday the first floor debate of the year took place on the House carbon... Read More

What the OBBBA Means for Qualified Overtime Compensation: Deduction and Reporting Updates

By Rachel A. Martinez & Christopher L. Nuss | 01.22.2026

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 statements furnished to them. This deduction is effective through 2028. Qualified overtime compensation is defined as “overtime... Read More

2026 Government Relations Legislative Update - Week One

By Matthew H. McKinney, R.G. Schwarm & Kelsey R. Schott | 01.21.2026

Capitol Update 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 directs the General Assembly to convene at 10:00 a.m. The first day began with an Administrative Rules Committee meeting followed by each... Read More

Copyright Infringement: Risks of Copying Images From the Internet

By David M. Breiner & Dylan T. Schuchard | 01.14.2026

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 of expression.” Under copyright laws only the owner of the copyright work has the right to reproduce, distribute, and modify the... Read More