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Bills › 91st General Assembly

HF 962Renumbered as HF 1020 · April 17, 2025

Modifying the child and dependent care credit available against the individual income tax, and including retroactive applicability provisions

Sponsored by 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. 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. 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)

Topics:TaxesIncome taxes

Same legislation: HF 1020

Write your legislators about it

Also covers HF 1020.

Official bill pageLobbyist declarationsOne-pager to print

Where it is now

  1. Done: IntroducedMarch 17, 2025
  2. Done: SubcommitteeApril 8, 2025
  3. Done: House committeeApril 16, 2025
  4. Done: Passes the HouseApril 23, 202593–0
  5. Next: Senate committeeFunnel: by March 20, 2026
  6. Next: Passes the Senate
  7. Next: To the Governor
  8. Next: Signed into law

Became HF 1020 → Its progress continues under the new number. Go to HF 1020 What’s a funnel?

What’s in it

This bill relates to the Iowa child and dependent care credit available against the individual income tax. The Iowa child and dependent care credit is a refundable credit calculated as a percentage of the federal child and dependent care credit, depending on the Iowa net income of the taxpayer. Currently, there are seven graduated Iowa net income thresholds used to calculate the credit. The bill reduces the number of Iowa net income thresholds from seven thresholds to four thresholds, and removes the maximum Iowa net income threshold amount used by the taxpayer to calculate the Iowa child and dependent care tax credit.

Read the full explanation

By removing the maximum Iowa net income threshold amount for eligibility purposes ($90,000), any taxpayer with Iowa net income equal to or exceeding $25,000 is eligible to use percent of the federal child and dependent care credit as a refundable credit against the Iowa individual income tax, regardless of whether the taxpayer’s federal credit is limited by the taxpayer’s federal tax liability. 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 April 8, 2025. On April 9, 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§422.12C

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 · 6 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.

91st General Assembly

HF 962RenumberedHF 1020Passed a chamberfrom HF 962

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