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

HF 962: Modifying the child and dependent care credit available against the individual income tax, and including retroactive applicability provisions

Became HF 1020 · Its progress continues under the new number.

What it does

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.

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. 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)

Cost

No fiscal note

House subcommittee · named April 8, 2025

  • Rep. Megan Jones (R) · megan.jones@legis.iowa.gov
  • Rep. Jane Bloomingdale (R) · jane.bloomingdale@legis.iowa.gov
  • Rep. Lindsay James (D) · lindsay.james@legis.iowa.gov

Lobbying · 3 for, 0 against

For: Iowa Catholic Conference; Iowa Conference of the United Methodist Church; Iowa Veterinary Medical Association

In plain words

  1. March 17, 2025Filed in the House and sent to the Ways and Means committee
  2. April 8, 2025House subcommittee named: Jones, Bloomingdale and James
  3. April 9, 2025Subcommittee recommended passing it
  4. April 16, 2025Approved by the House committee
  5. April 16, 2025Committee vote: 24–0
  6. April 17, 2025Approved by the House committee, and given a new number: HF 1020
  7. April 28, 2025Withdrawn

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/HF962