90th General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 2243: Relating to the adoption tax credit available against the individual income tax, and including effective date and retroactive applicability provisions

Became HF 2637 · Its progress continues under the new number.

What it does

This bill relates to the adoption tax credit available against the individual income tax. Currently, the tax credit equals up to $5,000 of qualified adoption expenses per adoption. The bill increases the tax credit to equal up to $20,000 of qualified adoption expenses per adoption. Any credit in excess of the tax liability is refundable. “Qualified adoption expenses” means unreimbursed expenses paid or incurred in connection with the adoption of a child, including medical and hospital expenses of the biological mother which are incident to the child’s birth, welfare agency fees, legal fees, and all other fees and costs which relate to the adoption of a child.

Cost

See the fiscal note

House File 2637 is projected to decrease net General Fund revenue by the following amounts: • FY 2025 = $4.4 million • FY 2026 = $2.3 million • FY 2027 = $2.4 million • FY 2028 = $2.5 million • FY 2029 = $2.5 million • FY 2030 = $2.5 million

House subcommittee · named February 8, 2024

Rep. Brent Siegrist (R) · brent.siegrist@legis.iowa.gov
Rep. Megan Jones (R) · megan.jones@legis.iowa.gov
Rep. Monica Kurth (D) · monica.kurth@legis.iowa.gov

Lobbying · 7 for, 0 against

For: Iowa Catholic Conference; League of Women Voters of Iowa; One Iowa; One Iowa Action; Personal Interest-Amy Campbell; The Family Leader; The Family Leader Foundation

In plain words

January 31, 2024Filed in the House and sent to the Ways and Means committee
February 8, 2024House subcommittee named: Siegrist, Jones and Kurth
February 22, 2024Subcommittee recommended passing it
February 28, 2024Approved by the House committee
February 28, 2024Approved by the House committee, and given a new number: HF 2637
March 11, 2024Withdrawn