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Issue record

Taxes

In short

Mitchell's campaign backs middle-class tax cuts and simpler taxes; James's backs a bigger child tax credit and no tax on tips, overtime or Social Security. Stewart's would swap the income tax for a land tax; Bushaw's backs a payroll tax for universal health care. Mitchell voted for two tax-cut laws. James voted for a steel plant tax credit law, and in committee for tips and overtime bills that never reached a floor vote and do not cover Social Security.

Campaign positions

What each campaign says.

Joe Mitchell

He says he will cut taxes for middle-class families and job creators and simplify the tax code.

Lindsay James

Wants a larger, fully refundable child tax credit funded by higher contributions from wealthy people and large corporations. In the debate, supported no tax on tips, overtime or Social Security. Her tips and overtime committee votes are documented; the Social Security vote portion of the claim is not settled.

Rick Stewart

He wants to end the income tax and replace it with a tax on the value of land, which he called the fairest tax of all.

Dave Bushaw

His platform proposes a payroll tax to fund universal health care in place of premiums and deductibles. It states no other tax position.

Evidence timeline

What the record shows.

  1. official action

    Lindsay James: Matches stated record claim

    The House Journal lists her among the 75 ayes on the October 2, 2026 bill that lets one rural-county business get tax credits worth up to 10 percent of its qualifying investment; it is law.

    Read the full check

    Full detail

    In the October 8 Iowa PBS debate, James confirmed she voted for the state's steel plant incentive package and called it an economic opportunity for good-paying jobs. On October 2, 2026, in a one-day special session, the Iowa House passed House File 2801 75-17, with James among the ayes. The bill lets the state give one business in a rural county a tax credit of up to 10 percent of its qualifying investment, paid over ten years. Legislative staff's fiscal note, citing the governor's office, says the change is for a Mesabi Metallics steel plant. The Senate passed it 28-19 and the governor signed it the same day. Limit: This checks her vote, not the plant. The credit is paid only once the project, or a set part of it, is in service and at least half the jobs tied to that part are on the payroll at the required wage.

  2. official action

    Lindsay James: Matches stated direction

    In 2025 she voted in committee for bills to cut state tax on tips and overtime; neither passed the House or covers Social Security, and no single bill on all three was found.

    Read the full check

    Full detail

    In the October 1 Iowa's News Now debate, James said she supports no tax on Social Security benefits, tips or overtime and had voted for a piece of Iowa legislation supporting those positions. The April 17, 2025 House Journal records James among 24 Yeas, no Nays and one excused on two April 16 Ways and Means committee recommendations: an overtime exclusion, formerly HF 110, and an amended tip exclusion, formerly HF 268. The proposals became HF 1024 and HF 1030. The latter would deduct up to $25,000 of qualified tips for net income below $155,000, only in years without a corresponding federal deduction. Both official histories checked October 4 end with rereferral to Ways and Means on May 15, 2025, without floor passage or enactment. Iowa Code 422.7(8) already subtracts federally taxable Social Security benefits; that provision is institutional tax law, not a record of a particular vote by James. Limit: These are two committee votes, not one three-topic full-House vote or enacted relief. HF 1024 concerns specified overtime beginning in 2026; HF 1030 also has occupation conditions. Existing Social Security tax treatment does not establish her individual legislative-vote claim. The identified votes corroborate committee support on tips and overtime. A particular James vote on Social Security, or one bill covering all three named subjects, is not settled here because it was not identified. That gap does not establish that she never voted on Social Security.

  3. official action

    Joe Mitchell: Matches stated record claim

    He voted for two tax cuts that became law: a 2021 bill ending the inheritance tax from 2025 and a 2022 bill phasing in a 3.9 percent flat income tax. The red-tape part was not tested.

    Read the full check

    Full detail

    His campaign says that in the legislature he put Iowans first by lowering taxes and cutting red tape. He voted for two tax cuts that became law. On May 18, 2021 he voted for Senate File 619, which ends Iowa's inheritance tax for deaths from January 1, 2025. On February 24, 2022 he voted for House File 2317 on its final House vote; it phases the individual income tax down to a single rate of 3.9 percent and exempts retirement income. Both became law. Limit: He voted for both cuts; other members sponsored and managed them. The red-tape half of the claim names no law and was not tested.

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Sources25 source records

How we use sources

  1. The Issueshttps://joemitchell.com/issues

    Joe Mitchell for Congress · Reviewed Oct 1, 2026

    Campaign issues page, sixteen sections from corporate PAC money to elections. Positions are attributed, not independently verified facts.

    candidate statement

    For: Joe Mitchell: campaign position

  2. Bring Down the Cost of Living for Working Iowanshttps://www.lindsayforiowa.com/issues/issue-1

    Lindsay for Iowa · Reviewed Oct 1, 2026

    Campaign issue page on housing, child care, utilities, groceries, long-term care, paid leave and taxes.

    candidate statement

    For: Lindsay James: campaign position

  3. Iowa's News Now debate: James on tips and overtime taxeshttps://www.youtube.com/watch?v=PxmmjLQ5-9M&t=457s

    Iowa's News Now (KGAN/KFXA) · Published Oct 1, 2026 · Reviewed Oct 7, 2026

    07:37-07:52; James states opposition to taxes on Social Security, tips and overtime and says she voted for Iowa legislation supporting these positions. The new card checks tips and overtime committee votes only. Paraphrase from the host-matched native captions captured October 4; no independently confirmed exact quotation. Full native payload retained privately.

    candidate statement

    For: Lindsay James: campaign position; Lindsay James: Matches stated direction

  4. Iowa House Journal: tips and overtime committee votes (document)

    Iowa General Assembly · Published Apr 17, 2025 · Reviewed Oct 4, 2026

    Printed pages 989-990, PDF pages 40-41 (one-based), visually reviewed October 4. Ways and Means recommendations dated April 16 list James among 24 Yeas, no Nays and one excused, for the successors of HF 110 and HF 268. These are committee votes, not House floor passage.

    official legislative record

    For: Lindsay James: campaign position; Lindsay James: Matches stated direction

  5. Libertarian wants to repeal income tax, welfare programs, immigration policyhttps://www.yahoo.com/news/politics/articles/libertarian-wants-repeal-income-tax-004220831.html

    Iowa Capital Dispatch (republished by Yahoo News) · Published Aug 15, 2026 · Reviewed Oct 1, 2026

    Report by Cami Koons on his August 15, 2026 speech at the Des Moines Register Political Soapbox, with direct quotes. The original Capital Dispatch page (iowacapitaldispatch.com/2026/08/15/libertarian-wants-to-repeal-income-tax-welfare-programs-immigration-policy/) blocks the desk's script, so this Yahoo copy is cited; a browser read of the original on October 1, 2026 found the same article text, both quoted lines included. His only 2026 platform statement found.

    original reporting

    For: Rick Stewart: campaign position

  6. Where Dave Bushaw Stands on the Issueshttps://www.davebushaw.com/platform

    Dave Bushaw for Congress · Reviewed Oct 1, 2026

    Campaign platform page. Positions are attributed, not independently verified facts.

    candidate statement

    For: Dave Bushaw: campaign position

  7. Iowa PBS debate, October 8: James on the steel plant votehttps://www.youtube.com/watch?v=Fo0dhXodeqk&t=157s

    Iowa PBS · Published Oct 8, 2026 · Reviewed Oct 10, 2026

    2:37-3:53. The quoted sentence reads the same in YouTube's captions and in Iowa PBS's own transcript.

    candidate statement

    For: Lindsay James: Matches stated record claim

  8. Iowa Press Debates: 2nd Congressional District, transcripthttps://www.iowapbs.org/shows/iowapress/special/14525/iowa-press-debates-2nd-congressional-district

    Iowa PBS · Published Oct 8, 2026 · Reviewed Oct 10, 2026

    The host's own transcript of the October 8 debate, the second copy for quoted words.

    candidate statement

    For: Lindsay James: Matches stated record claim

  9. Iowa House Journal, October 2, 2026 (special session), pages 1191-1192 (document)

    Iowa Legislature · Published Oct 2, 2026 · Reviewed Oct 10, 2026

    Roll call on House File 2801: ayes 75, nays 17, 8 absent or not voting; James among the ayes. The session met and adjourned the same day. The daily journal is marked as a proof copy.

    official legislative record

    For: Lindsay James: Matches stated record claim

  10. House File 2801 (2026), bill historyhttps://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF2801&ga=91

    Iowa Legislature · Reviewed Oct 10, 2026

    Ways and Means bill changing the Major Economic Growth Attraction (MEGA) program. Passed the House 75-17 and the Senate 28-19 on October 2, 2026; signed by the governor the same day.

    official legislative record

    For: Lindsay James: Matches stated record claim

  11. House File 2801, enrolled text (document)

    Iowa Legislature · Published Oct 2, 2026 · Reviewed Oct 10, 2026

    Section 4: one business in a rural county may get a tax credit of up to 10 percent of its qualifying investment, paid over ten years, once the project or a set part of it is in service, at least half the jobs tied to that part are on the payroll, and those jobs pay at least 140 percent of the qualifying wage threshold.

    official legislative record

    For: Lindsay James: Matches stated record claim

  12. House File 2801 fiscal note (document)

    Iowa Legislative Services Agency · Published Oct 2, 2026 · Reviewed Oct 10, 2026

    Citing a press release from the governor's office, the note says the bill's changes are meant to allow an award for a Mesabi Metallics steel plant.

    official legislative record

    For: Lindsay James: Matches stated record claim

  13. Representative Lindsay Jameshttps://www.legis.iowa.gov/legislators/legislator?ga=91&personID=27039

    Iowa Legislature · Reviewed Oct 1, 2026

    The Legislature's record of her service: Democrat, House District 71, serving since the 88th General Assembly (2019). She is the only James in the House in every session cited here.

    official office record

    For: Lindsay James: Matches stated record claim

  14. Iowa HF 1024: Overtime income-tax exclusion bill historyhttps://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF1024&enhanced=true&ga=91

    Iowa General Assembly · Published Apr 17, 2025 · Reviewed Oct 4, 2026

    Successor bill introduced after the April 16 Ways and Means committee recommendation. Full official history checked October 4 ends with rereferral to Ways and Means on May 15, 2025; no floor passage or enactment in that history.

    official legislative record

    For: Lindsay James: Matches stated direction

  15. Iowa HF 1030: Qualified-tip income-tax exclusion bill historyhttps://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF1030&enhanced=true&ga=91

    Iowa General Assembly · Published Apr 17, 2025 · Reviewed Oct 4, 2026

    Successor bill introduced after the April 16 Ways and Means committee recommendation. Full official history checked October 4 ends with rereferral to Ways and Means on May 15, 2025; no floor passage or enactment in that history.

    official legislative record

    For: Lindsay James: Matches stated direction

  16. Iowa HF 1024: introduced text (document)

    Iowa General Assembly · Published Apr 17, 2025 · Reviewed Oct 4, 2026

    Committee successor text. HF 1024 excludes specified overtime compensation from state income tax starting in 2026. HF 1030 limits the tip deduction to $25,000 for net income below $155,000 and would apply only in years without a corresponding federal deduction. Neither bill addresses Social Security benefits.

    official legislative record

    For: Lindsay James: Matches stated direction

  17. Iowa HF 1030: introduced text (document)

    Iowa General Assembly · Published Apr 17, 2025 · Reviewed Oct 4, 2026

    Committee successor text. HF 1024 excludes specified overtime compensation from state income tax starting in 2026. HF 1030 limits the tip deduction to $25,000 for net income below $155,000 and would apply only in years without a corresponding federal deduction. Neither bill addresses Social Security benefits.

    official legislative record

    For: Lindsay James: Matches stated direction

  18. iowa code2026 4227 (document)

    Iowa Legislature · Reviewed Oct 7, 2026

    Official record of this named measure and its sponsors, text or history. Introduced proposals, committee votes, resolutions, floor passage and enactment are distinct outcomes.

    official legislative record

    For: Lindsay James: Matches stated direction

  19. Meet Joehttps://joemitchell.com/about

    Joe Mitchell for Congress · Reviewed Oct 1, 2026

    Campaign biography. Used for his account of his legislative record, his housing work and his federal posts, and for his no-corporate-PAC pledge. Attributed, not independently verified, except where a card checks it.

    candidate statement

    For: Joe Mitchell: Matches stated record claim

  20. Iowa House Journal, May 18, 2021, pages 1162-1163 (document)

    Iowa Legislature · Published May 18, 2021 · Reviewed Oct 1, 2026

    Roll call on Senate File 619: ayes 64, nays 28, absent or not voting 8. Mitchell among the ayes; James among those absent or not voting.

    official legislative record

    For: Joe Mitchell: Matches stated record claim

  21. Senate File 619 (2021), bill historyhttps://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=SF619&ga=89

    Iowa Legislature · Reviewed Oct 1, 2026

    Ways and Means bill. Passed the House 64-28 on May 18, 2021; signed June 16, 2021 as 2021 Iowa Acts, chapter 177.

    official legislative record

    For: Joe Mitchell: Matches stated record claim

  22. 2021 Iowa Acts, chapter 177 (Senate File 619) (document)

    Iowa Legislature · Reviewed Oct 1, 2026

    The enacted text. Among other changes it ends Iowa's inheritance tax for deaths on or after January 1, 2025.

    official legislative record

    For: Joe Mitchell: Matches stated record claim

  23. Iowa House Journal, February 24, 2022, page 421 (document)

    Iowa Legislature · Published Feb 24, 2022 · Reviewed Oct 1, 2026

    Final House vote on House File 2317 after concurring in the Senate amendment: ayes 61, nays 34. Mitchell among the ayes, James among the nays. Both voted the same way on first passage, February 16, 2022 (page 277).

    official legislative record

    For: Joe Mitchell: Matches stated record claim

  24. House File 2317 (2022), bill historyhttps://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF2317&ga=89

    Iowa Legislature · Reviewed Oct 1, 2026

    Ways and Means bill. Passed the House 61-37 and, after a Senate amendment, 61-34; signed March 1, 2022 as 2022 Iowa Acts, chapter 1002.

    official legislative record

    For: Joe Mitchell: Matches stated record claim

  25. 2022 Iowa Acts, chapter 1002 (House File 2317) (document)

    Iowa Legislature · Reviewed Oct 1, 2026

    The enacted text. Phases Iowa's individual income tax down to a single rate of 3.9 percent, exempts retirement income and cuts corporate rates.

    official legislative record

    For: Joe Mitchell: Matches stated record claim