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

HF 30: 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

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

What it does

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.

Sponsors

Rep. Brian K. Lohse (R)

Cost

No fiscal note

House subcommittee · named February 20, 2025

  • Rep. Megan Jones (R) · megan.jones@legis.iowa.gov
  • Rep. Eric J. Gjerde (D) · eric.gjerde@legis.iowa.gov
  • Rep. Mike Vondran (R) · mike.vondran@legis.iowa.gov

Lobbying · 3 for, 0 against

For: Innocence Project; Iowa Academy of Trial Lawyers; Iowa State Bar Association

In plain words

  1. January 14, 2025Filed in the House and sent to the Ways and Means committee
  2. February 20, 2025House subcommittee named: Jones, Gjerde and Vondran
  3. April 3, 2025Subcommittee recommended passing it

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/HF30