89th General Assembly · Iowa Funnel one-pager · Wednesday, November 11, 2026
SF 437: Relating to the child and dependent care credit and the early childhood development 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
The inclusion of this explanation does not constitute agreement with the explanation’s substance by the members of the general assembly. This bill increases the Iowa net income threshold levels for purposes of calculating the Iowa child and dependent child care tax credit and the early childhood development 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.
Sponsors
Not listed
Cost
No fiscal note
Senate subcommittee · named February 25, 2021
- Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
- Sen. Tim Goodwin (R)
- Sen. Pam Jochum (D)
In plain words
- February 23, 2021Filed in the Senate and sent to the Ways and Means committee
- February 25, 2021Senate subcommittee named: Dawson, Goodwin and Jochum
From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Wednesday, November 11, 2026. https://iowafunnel.com/bills/89/SF437