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89th General Assembly · Funnel one-pager · Monday, November 9, 2026

SF 122: Relating to the construction of child care facilities by providing developers with sales and use tax refunds and income, franchise, moneys and credits, and gross premiums tax credits, providing for a fee, and including applicability provisions

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

Sponsors

Not listed

Cost

See the fiscal note

The new tax incentive program for child care facility development is projected to reduce net General Fund revenue by the amounts in the following table.

Senate subcommittee · named January 26, 2021

  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. Tim Goodwin (R)
  • Sen. Janet Petersen (D) · janet.petersen@legis.iowa.gov

Lobbying · 20 for, 0 against

For: Ames Chamber of Commerce; Association of Early Childhood Iowa Area Boards and Advocates; CHILDSERVE; Casey's General Stores; Cedar Rapids Metro Economic Alliance; Council Bluffs Chamber of Commerce; Dubuque Area Chamber of Commerce; Easterseals Iowa; Greater Des Moines Partnership; Grow Clinton County; IA Mental Health Planning Council; Iowa Alliance of YMCA's; and 8 more

In plain words

  1. January 21, 2021Filed in the Senate and sent to the Ways and Means committee
  2. January 26, 2021Senate subcommittee named: Dawson, Goodwin and Petersen

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/89/SF122