Maddy summaryHF 965 increases the state adoption tax credit available against the individual income tax. It raises the maximum credit for qualified adoption expenses from $5,000 to $20,000 per adoption, directly affecting taxpayers who adopt a child. The credit is refundable, meaning any amount exceeding a taxpayer's liability can be returned. This bill takes effect upon enactment and applies retroactively to adoptions finalized on or after January 1, 2024.
Sponsored bills
Maddy summaryHouse Resolution 21 is a commemorative resolution that honors the centennial anniversary of the National Bar Association and recognizes its Iowa co-founders for their 100 years of service to the state and legal community.
Maddy summaryHouse File 963 proposes to exempt the sale of laundry soap or detergent from the state sales tax. This bill directly affects consumers who purchase these cleaning products and the retailers who sell them. It achieves this by adding a new subsection to Section 423.3 of the state's Code, specifically exempting the sales price of laundry soap or detergent. As a result, these items would also be exempt from the state's use tax.
Maddy summaryHF 962 modifies the Iowa child and dependent care tax credit, affecting taxpayers who claim this credit against their individual income tax. It reduces the number of graduated income thresholds used to calculate the credit from seven to four. The bill also removes the current maximum income threshold for eligibility, allowing taxpayers with higher incomes to potentially claim the credit. Specifically, taxpayers with Iowa net income of $25,000 or more would be eligible for 50% of the federal child and dependent care credit. These changes would apply retroactively to tax years beginning on or after January 1, 2025.
Maddy summaryHF 964 proposes to exempt the sale of toilet paper from the state's sales tax. This would directly affect consumers, who would no longer pay sales tax on toilet paper purchases, and retailers, who would stop collecting sales tax on this item. The bill achieves this by amending Section 423.3 of the state's code, adding the sale of toilet paper to the list of items exempt from sales tax. By operation of existing code, this exemption would also apply to the use tax.
Maddy summaryHF 966 proposes to exempt the sale of dietary supplements from the state sales tax. Currently, dietary supplements are subject to sales tax, similar to candy or soft drinks. This bill would amend existing law to remove dietary supplements from the list of items subject to sales tax. This change would reduce the cost for consumers purchasing products like vitamins and minerals, as the exemption also extends to the use tax.
Maddy summaryThis bill (HF 247) removes the state sales and use tax on purchases of honeybees in Iowa. It directly affects beekeepers, apiaries, and businesses that sell honeybees by eliminating the tax they would otherwise pay when buying these insects. The key provision amends Iowa’s tax code to specifically exempt honeybee sales from both the sales tax (under Code section 423.3) and the use tax (under Code section 423.5, due to existing tax code rules). This change means customers buying honeybees will pay no state tax on the purchase price.
Maddy summaryThis resolution formally recognizes and commends the National Conference of State Legislatures (NCSL) for its 50th anniversary. It highlights NCSL's role as a bipartisan organization supporting state legislatures through research, idea-sharing, and fostering cooperation. The resolution has no policy impact; it simply expresses congressional appreciation and directs the House Chief Clerk to send a copy to NCSL.
Maddy summaryHF 240 requires pipeline applicants in Iowa to provide proof of sufficient insurance or surety before a hazardous liquid pipeline permit is granted. This insurance must cover damages from pipeline discharges (both negligent and intentional), property damage from construction or leaks, and increased insurance costs or inability to obtain insurance for nearby residents. Pipeline companies must either purchase insurance for affected residents or reimburse them for higher premiums caused by the pipeline's presence. The bill was recommended for passage by committees but was withdrawn on March 31, 2025.
Maddy summaryHF 589, the "Compassion and Care for Medically Challenging Pregnancies Act," requires healthcare providers in Iowa who diagnose a lethal fetal anomaly (a condition likely causing a baby's death within three months after birth) to inform pregnant women about perinatal hospice services. It mandates the Department of Health and Human Services (HHS) to create and post online a geographically organized list of these services in both English and Spanish, including descriptions and contact details. The bill directly affects pregnant women facing such diagnoses who choose to continue their pregnancy, providing them access to support services like counseling, medical care, and family assistance. Key provisions include requiring in-person provider discussions about hospice options and HHS’s responsibility to maintain an accessible, multilingual resource. The bill was withdrawn in March 2025 after committee approval.