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89th General Assembly · Iowa Funnel one-pager · Tuesday, November 10, 2026

HF 617: Providing small businesses with income, franchise, moneys and credits, and gross premiums tax credits for providing child care benefits to employees of the small business, making appropriations, and including retroactive applicability date provisions

Died when the session ended · The 2022 session adjourned on May 24, 2022, the General Assembly’s last regular session. Bills that didn’t pass both chambers died.

What it does

This bill provides small businesses with income, franchise, moneys and credits, and gross premiums tax credits for providing child care benefits to employees of the small business. DIVISION I —— SMALL BUSINESS CHILD CARE TAX CREDIT. The bill defines “small business” to mean any enterprise which is located in this state, which is operated for profit and under a single management, and which has either fewer than employees or an annual gross income of less than $4 million computed as the average of the three preceding fiscal years.

Sponsors

Not listed

Cost

No fiscal note

In plain words

  1. February 18, 2021Filed in the House and sent to the Ways and Means committee

From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Tuesday, November 10, 2026. https://iowafunnel.com/bills/89/HF617