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

HF 2504: Providing a deduction from the individual and corporate income taxes for the amount of certain income derived from indigent representation by an attorney, and including retroactive applicability provisions

Became HF 2679 · Its progress continues under the new number.

What it does

This bill provides a deduction from the individual income or corporate income tax for the amount of certain income derived from indigent representation by an attorney.4(3) when an attorney from the law firm who has been licensed to practice law in this state or any other state for less than five years is appointed by the court to represent an indigent person on or after July 1, 2024.7. The current hourly rate is $83 per hour for a class “A” felony, $78 per hour for a class “B” felony, and $73 per hour for all other cases.

Cost

See the fiscal note

The proposed deductions from the individual income tax in HF 2679 are projected to decrease net individual income tax liability and State General Fund revenue by the following amounts: • FY 2025 = $1.5 million • FY 2026 = $2.9 million • FY 2027 = $2.5 million …

House subcommittee · named February 21, 2024

Rep. Megan Jones (R) · megan.jones@legis.iowa.gov
Rep. David Jacoby (D) · david.jacoby@legis.iowa.gov
Rep. Brent Siegrist (R) · brent.siegrist@legis.iowa.gov

Lobbying · 3 for, 0 against

For: Iowa Association for Justice; Iowa Judicial Branch - Supreme Court; Iowa State Bar Association

In plain words

February 14, 2024Filed in the House and sent to the Ways and Means committee
February 21, 2024House subcommittee named: Jones, Jacoby and Siegrist
March 6, 2024Subcommittee recommended passing it
March 28, 2024Approved by the House committee
April 1, 2024Approved by the House committee, and given a new number: HF 2679
April 4, 2024Withdrawn