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90th General Assembly · Iowa Funnel one-pager · Tuesday, November 10, 2026

HF 38: Increasing the annual aggregate amount authorized for the endow Iowa tax credit and including effective date and applicability provisions

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

What it does

This bill relates to the endow Iowa tax credit available against individual and corporate income taxes, the franchise tax, the insurance premiums tax, and the moneys and credits tax. The bill increases the annual aggregate amount authorized for the endow Iowa tax credit from $6 million to $10 million. The bill takes effect January 1, 2024, and applies to tax years beginning on or after that date. The endow Iowa tax credit is a tax credit equal to percent of a taxpayer’s endowment gift to an endow Iowa qualified community foundation.

Sponsors

Not listed

Cost

No fiscal note

House subcommittee · named January 18, 2023

  • Rep. Brent Siegrist (R) · brent.siegrist@legis.iowa.gov
  • Rep. Brian Best (R)
  • Rep. Eric J. Gjerde (D) · eric.gjerde@legis.iowa.gov

Lobbying · 5 for, 0 against

For: Iowa Biotechnology Association; Iowa CareGivers; Iowa Community Foundations; The Iowa Academy of Trust and Estate Counsel; United Way of Central Iowa

In plain words

  1. January 12, 2023Filed in the House and sent to the Ways and Means committee
  2. January 18, 2023House subcommittee named: Siegrist, Best and Gjerde
  3. January 31, 2023Subcommittee recommended passing it

From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Tuesday, November 10, 2026. https://iowafunnel.com/bills/90/HF38