Here is the latest Iowa news from The Associated Press at 3:40 a.m. CST

DES MOINES, Iowa (AP) — Iowa Senate Republicans appear set on approving more than $1 billion in annual tax cuts to the state without explaining how they plan to pay for it. GOP lawmakers in the chamber are advancing legislation that would include reducing corporate income taxes and individual income taxes. The sweeping bill also would eliminate some tax credits, rework sales tax collections and mirror parts of the federal tax system.

DES MOINES, Iowa (AP) — Lawmakers in the Iowa Senate have approved a bill that would ban most abortions at the first detectable fetal heartbeat. The Republican-controlled chamber voted 30-20 Wednesday along party lines in support of the so-called heartbeat bill. The chamber’s lone independent lawmaker also voted for the legislation. A heartbeat can be detected as early as 6 weeks of pregnancy. The legislation would only allow abortions at a later period to save a pregnant woman’s life.

DES MOINES, Iowa (AP) — A judge has set a trial date for a lawsuit filed by a former state official who alleges he was pressured by former Iowa Gov. Terry Branstad to resign because of his sexual orientation. A judge on Wednesday set aside four weeks beginning Jan. 14 for the lawsuit filed by Chris Godfrey. He accuses the state of discrimination based on sexual orientation and retaliation, and of violating his constitutional due process guarantees.

SIOUX CITY, Iowa (AP) — Federal prosecutors say a western Iowa farmer has pleaded guilty in a tax fraud case. The U.S. Attorney’s Office for the Northern District of Iowa says 64-year-old Kurt Neldeberg, of Whiting, pleaded guilty Wednesday to making a false and fraudulent tax return. Prosecutors say he failed to report more than $315,000 in farm income from 2009 through 2012 and filed false tax returns.