Providing a deduction from the individual and corporate income taxes for the amount of certain income derived from indigent representation by an eligible law firm, and including retroactive applicability provisions

Where it is now

Done: IntroducedJanuary 14, 2025
Done: SubcommitteeFebruary 20, 2025
Stopped: House committeeDied when the General Assembly ended
Next: Passes the House
Next: Senate committeeFunnel: by March 20, 2026
Next: Passes the Senate
Next: To the Governor
Next: Signed into law

Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill provides a deduction from the individual income or corporate income tax for the amount of certain income derived from indigent representation by an eligible law firm. The bill defines “eligible law firm” to mean a law firm in this state that has two or more attorneys that practice law in the law firm for at least half of each tax year during which the law firm is engaged in an eligible case.10 (appointment of counsel by court). appointment, has been licensed to practice law for fewer than years.

Read the full explanation

7. The current hourly rate is $86 per hour for a class “A” felony, $81 per hour for a class “B” felony, and $76 per hour for all other cases. For individual income tax purposes, a taxpayer who is a partner of a partnership, a shareholder of a subchapter S corporation, or a member of a limited liability corporation may deduct the portion of the amount of the deduction calculated under the bill based on the taxpayer’s pro rata share of the profits or losses from the partnership or subchapter S corporation. The bill applies retroactively to tax years beginning on or after January 1, 2025.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

House subcommittee

Named February 20, 2025. On April 3, 2025 it recommended passage.

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Iowa Code it changes

Amends§422.35 §422.7

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Lobbying

3 for · 0 against · 4 undecided · Who →

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

Tried before

HF 2679Passed a chamber90th GA

91st General Assembly

HF 30Cleared committee

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.

Tried before

This idea has been filed in an earlier General Assembly. None became law, though one got through a chamber.

HF 2679 Providing a deduction from the individual and corporate income taxes for the amount of cer…
90th General Assembly · Passed House · nearly identical
Passed a chamber

Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.