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

HF 965: Relating to the adoption tax credit available against the individual income tax, and including effective date and retroactive applicability provisions

Became HF 1026 · Its progress continues under the new number.

What it does

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.

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. 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)

Cost

See the 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 m…

House subcommittee · named April 8, 2025

  • Rep. Brooke Boden (R) · brooke.boden@legis.iowa.gov
  • Rep. Kenan Judge (D) · kenan.judge@legis.iowa.gov
  • Rep. John H. Wills (R) · john.wills@legis.iowa.gov

Lobbying · 4 for, 0 against

For: Iowa Catholic Conference; League of Women Voters of Iowa; Lutheran Family Service; Lutheran Services in IA, Inc.

In plain words

  1. March 17, 2025Filed in the House and sent to the Ways and Means committee
  2. April 8, 2025House subcommittee named: Boden, Judge, Wills and J
  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 1026
  7. May 14, 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/HF965