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

SF 459: Increasing the earned income tax credit available against the Iowa individual income tax, and including retroactive 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 increases the earned tax credit available against the Iowa individual income tax. Under current law, a taxpayer is allowed to claim an Iowa earned income tax credit equal to percent of the federal earned income tax credit under section of the Internal Revenue Code. Additionally, the Iowa earned income tax credit is a refundable credit. The bill raises the Iowa earned income tax credit from the current percent of the federal earned income tax credit to percent of the federal earned income tax credit. The bill applies retroactively to tax years beginning on or after January 1, 2023.

Sponsors

Not listed

Cost

No fiscal note

Senate subcommittee · named March 2, 2023

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

In plain words

  1. February 28, 2023Filed in the Senate and sent to the Ways and Means committee
  2. March 2, 2023Senate subcommittee named: Dawson, Koelker and Winckler

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/SF459