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Bills › 91st General Assembly

HF 965Renumbered as HF 1026 · April 17, 2025

Relating to the adoption tax credit available against the individual income tax, and including effective date and 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. 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)

Topics:TaxesIncome taxesTax credits & incentives

Same legislation: HF 1026

Write your legislators about it

Also covers HF 1026.

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 HouseMay 12, 202591–0
  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 1026 → Its progress continues under the new number. Go to HF 1026 What’s a funnel?

What’s in it

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.

Read the full explanation

“Child” means an individual under years of age.12A(4) determines the tax year when qualified adoption expenses are allowed. The bill takes effect upon enactment and applies retroactively to tax years beginning on or after January 1, 2024, for adoptions finalized on or after that date.

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

Fiscal note

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 million

Nonpartisan cost estimates from the Legislative Services Agency’s Fiscal Services Division. The newest is first. Reading a fiscal note

Iowa Code it changes

Amends§422.12A

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

Lobbying

4 for · 0 against · 2 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 2637Passed a chamber90th GAHF 2243Renumbered90th GA

91st General Assembly

HF 965RenumberedHF 1026Passed a chamberfrom HF 965

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 2243 Relating to the adoption tax credit available against the individual income tax, and inclu…
    90th General Assembly · Renumbered as HF 2637 · same title
    Cleared committee
  • HF 2637 Relating to the adoption tax credit available against the individual income tax, and inclu…
    90th General Assembly · Passed House · same title
    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.