Sign in

Back to the bill

91st General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 1026: 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 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. 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.

Sponsors

Rep. Eddie Andrews (R), Rep. Brett Barker (R), Rep. Michael R. Bergan (R), Rep. Brooke Boden (R), Rep. Jacob Bossman (R), Rep. Taylor R. Collins (R), Rep. Cindy Golding (R), Rep. Pat Grassley (R), Rep. Bill Gustoff (R), Rep. Bob Henderson (R), Rep. Steven C. Holt (R), Rep. Heather Hora (R), Rep. Chad Ingels (R), Rep. Craig P. Johnson (R), Rep. Megan Jones (R), Rep. Brian K. Lohse (R), Rep. Barb Kniff McCulla (R), Rep. Joshua Meggers (R), Rep. Ann Meyer (R), Rep. Carter F. Nordman (R), Rep. Matthew Rinker (R), Rep. Jennifer J. Smith (R), Rep. Mike Vondran (R), Rep. Ryan Weldon (R), Rep. Hans C. Wilz (R), Rep. Devon Wood (R), Rep. Derek Wulf (R), Rep. David E. Young (R)

Cost

Less revenue: up to $4.4M

House File 1026 is projected to decrease net General Fund revenue by the following amounts: • FY 2026 = $4.4 million • FY 2027 = $2.4 million • FY 2028 = $2.4 million • FY 2029 = $2.5 million • FY 2030 = $2.5 million • FY 2031 = $2.5 million • FY 2032 = $2.6 m…

Senate subcommittee · named May 14, 2025

  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. Tony Bisignano (D) · tony.bisignano@legis.iowa.gov
  • Sen. David D. Rowley (R) · david.rowley@legis.iowa.gov

Lobbying · 4 for, 0 against

For: Iowa Catholic Conference; League of Women Voters of Iowa; Lutheran Family Service; Lutheran Services in IA, Inc.

In plain words

  1. April 17, 2025Filed in the House
  2. April 21, 2025Cost estimate (fiscal note) posted
  3. May 12, 2025Passed the House, 91–0
  4. May 12, 2025Arrived in the Senate
  5. May 14, 2025Senate subcommittee named: Dawson, Bisignano and Rowley

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/91/HF1026