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

HF 67: Relating to the adoption tax credit available against the individual income tax

Became HF 351 · 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 adoption tax credit equals the amount of qualified adoption expenses paid or incurred by the taxpayer in connection with the adoption of a child, not to exceed $5,000 per adoption. The bill phases in an increase to the maximum amount of the H.F. adoption tax credit as follows: for the tax year beginning January 1, 2024, the maximum amount of the adoption tax credit increases from $5,000 per adoption to $7,500 per adoption; and for tax years beginning on or after January 1, 2025, the maximum amount of the tax credit increases from $7,500 per adoption to $10,000 per adoption.

Sponsors

Not listed

Cost

Less revenue: up to $775,000

Increasing the Adoption Tax Credit limit to a maximum of $7,500 for TY 2024 and $10,000 for TY 2025 and after is estimated to decrease net General Fund revenue by $406,000 in FY 2025 and by $775,000 annually for FY 2026 and after.

House subcommittee · named February 1, 2023

  • Rep. Megan Jones (R) · megan.jones@legis.iowa.gov
  • Rep. Kenan Judge (D) · kenan.judge@legis.iowa.gov
  • Rep. Barb Kniff McCulla (R) · barb.kniffmcculla@legis.iowa.gov

Lobbying · 10 for, 0 against

For: AFSCME Iowa Council 61; Iowa Catholic Conference; Iowa Federation of Labor, AFL-CIO; Iowa Right to Life Committee; Lutheran Family Service; Personal Interest-Amy Campbell; The Family Leader; The Family Leader Foundation; UAW Region 4; United Professionals/UE

In plain words

  1. January 18, 2023Filed in the House and sent to the Ways and Means committee
  2. February 1, 2023House subcommittee named: Jones, Judge and Kniff McCulla
  3. February 2, 2023Subcommittee recommended passing it
  4. February 9, 2023Cost estimate (fiscal note) posted
  5. February 15, 2023Approved by the House committee
  6. February 20, 2023Approved by the House committee, and given a new number: HF 351
  7. April 12, 2023Withdrawn

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/HF67