89th General Assembly · Iowa Funnel one-pager · Monday, November 9, 2026
SF 2104: Relating to the earned income tax credit available against the individual income tax 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 relates to the earned income tax credit available against the individual income tax. Currently, the state earned income tax credit is a refundable tax credit equal to percent of the federal earned income tax credit. The bill increases the state earned income tax credit equal to the following percentage of the federal earned income tax credit: if the taxpayer does not claim a dependent, percent; if the taxpayer claims a dependent, percent. The bill applies retroactively to tax years beginning on or after January 1, 2022.
Sponsors
Not listed
Cost
See the fiscal note
0 million for FY 2024. For fiscal years beyond FY 2024, the projected net tax liability and State General Fund revenue reductions are expected to increase at the rate of growth in Iowa personal income. Source Department of Revenue /s/ Holly M. Lyons February 1…
Senate subcommittee · named January 27, 2022
- Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
- Sen. Tim Goodwin (R)
- Sen. Pam Jochum (D)
Lobbying · 2 for, 0 against
For: Iowa Catholic Conference; Prevent Child Abuse Iowa
In plain words
- January 25, 2022Filed in the Senate and sent to the Ways and Means committee
- January 27, 2022Senate subcommittee named: Dawson, Goodwin and Jochum
- February 17, 2022Cost estimate (fiscal note) posted
From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/89/SF2104