HF 2252: Exempting from the individual income tax the amount of pay received by a taxpayer for providing certain child care services, and including effective date and retroactive applicability provisions

What it does

This bill exempts from the individual income tax the amount of wages received by a taxpayer for providing certain child care services. The bill defines “child care services” to mean services provided at a child care home or a child care facility. The bill defines “child care home” and “child care facility” to mean the same as defined in Code section 237A.1. The bill takes effect upon enactment, and applies retroactively to January 1, 2020, to tax years beginning on or after that date.

House subcommittee · named February 11, 2020

• Rep. Jane Bloomingdale (R) · jane.bloomingdale@legis.iowa.gov
• Rep. Lindsay James (D) · lindsay.james@legis.iowa.gov
• Rep. Megan Jones (R) · megan.jones@legis.iowa.gov

Lobbying · 3 for, 0 against

For: EveryStep; United Way of Central Iowa; United Ways of Iowa

In plain words

1. February 5, 2020Filed in the House and sent to the Ways and Means committee
2. February 11, 2020House subcommittee named: Bloomingdale, James and Jones