89th General Assembly · Iowa Funnel one-pager · Thursday, November 12, 2026
HF 668: Relating to the Iowa child and dependent care credit by increasing the Iowa net income threshold levels for purposes of calculating the Iowa child and dependent care credit available against the individual income tax, making appropriations, and including retroactive applicability 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 increases the Iowa net income threshold levels for purposes of calculating the Iowa child and dependent care credit available against the individual income tax, and makes an appropriation. DIVISION I —— CHILD AND DEPENDENT CARE CREDIT. 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.
Sponsors
Not listed
Cost
No fiscal note
In plain words
- February 23, 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 Thursday, November 12, 2026. https://iowafunnel.com/bills/89/HF668