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

HF 2637: Relating to the adoption tax credit available against the individual income tax, and including effective date and retroactive applicability provisions

Died when the session ended · The General Assembly adjourned on April 19, 2024. Bills that didn’t pass both chambers died.

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

Less revenue: up to $4.4M

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

Senate subcommittee · named March 18, 2024

Sen. Carrie Koelker (R) · carrie.koelker@legis.iowa.gov
Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
Sen. Cindy Winckler (D) · cindy.winckler@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

February 28, 2024Filed in the House
March 4, 2024Cost estimate (fiscal note) posted
March 11, 2024Passed the House, 99–0
March 12, 2024Arrived in the Senate
March 18, 2024Senate subcommittee named: Koelker, Dawson and Winckler
March 26, 2024Subcommittee recommended passing it