88th General Assembly · Iowa Funnel one-pager · Thursday, November 12, 2026
HF 2546: Relating to the child and dependent care credit available against the individual income tax, and including retroactive applicability provisions
Died when the session ended · The 2020 session adjourned on June 14, 2020, the General Assembly’s last regular session. Bills that didn’t pass both chambers died.
What it does
This bill increases the Iowa net income threshold levels for purposes of calculating the Iowa child and dependent child care tax credit available against the individual income tax. The Iowa child and dependent care tax credit is a refundable credit calculated as a percentage of the nonrefundable federal child and dependent care tax credit, depending on the Iowa net income of the taxpayer. Currently, there are seven graduated Iowa net income thresholds used to calculate the credit. The bill increases these graduated thresholds from seven threshold levels to eight threshold levels, and changes the percentage of the nonrefundable federal child and dependent care tax credit used to calculate the Iowa child and dependent child care tax credit.
Sponsors
Not listed
Cost
No fiscal note
House subcommittee · named February 25, 2020
- Rep. Chris Hagenow (R)
- Rep. Lee Hein (R)
- Rep. Dave Jacoby (D) · david.jacoby@legis.iowa.gov
In plain words
- February 25, 2020Filed in the House and sent to the Ways and Means committee
- February 25, 2020House subcommittee named: Hagenow, Hein and Jacoby
From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Thursday, November 12, 2026. https://iowafunnel.com/bills/88/HF2546