Rep. Chad Ingels

Maddy summaryHF 2017 creates a new Iowa tax credit equal to 100% of the federal work opportunity tax credit (from IRS Section 51) for individual and corporate income taxes. It applies to tax years beginning January 1, 2026, and affects Iowa employers who hire individuals facing barriers to employment, as defined by the federal program. The credit reduces tax liability but is non-refundable; any unused portion can be carried forward to offset taxes in the following year. The bill includes retroactive application starting January 1, 2026.

Maddy summaryHF 2019 changes where candidates for school district offices must file nomination papers in Iowa. Instead of submitting to school board secretaries, candidates must now file with county commissioners of elections, with specific deadlines: 42 days before regular school elections, 25 days before special elections, and 5 working days for objections. This affects candidates, school boards, and county election officials who handle filings and objections. The bill also clarifies procedures for handling withdrawn candidates, vacancies, and objections to nominations.

Maddy summaryHR 102 is a ceremonial resolution congratulating Amanda Ostrem for serving as the 2025 Iowa Pork Queen. It recognizes her background in agriculture, including growing up on a pork farm, participating in 4-H, and studying agricultural business at Iowa State University. The resolution, filed in 2026, formally extends the House of Representatives' congratulations and plans to present an official copy to Ms. Ostrem. This is a symbolic gesture with no policy changes or direct effects on legislation or constituents.

Maddy summaryHF 2107 appropriates $2.5 million from the state general fund to the Department of Health and Human Services for the 2026-2027 fiscal year. This funding will administer and provide matching state funds to the statewide child care solutions fund program, which matches private donations to expand child care access across Iowa. The program directly affects child care providers and families by increasing available funding for child care services through public-private partnerships. The bill creates no new regulations but allocates existing state funds to support this matching mechanism.

Maddy summaryThis resolution honors Staff Sergeants William Nathaniel Howard and Edgar Brian Torres-Tovar, Iowa National Guard members killed in action during a December 13, 2025, enemy attack in Palmyra, Syria. It recognizes their service, sacrifice, and posthumous promotions to staff sergeant, while also acknowledging three wounded Iowa National Guard soldiers from the same incident. The resolution formally expresses the House of Representatives' respect for their lives and sacrifice, and directs copies to be sent to their families as a gesture of recognition. This is a commemorative resolution with no policy or funding changes, solely intended to honor the fallen service members and their families.

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.

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 32 expands the definition of a "food processing plant" to include operations located on farms or private residences that store officially processed, packaged meat or poultry raised by the licensee and offered for sale. The bill revises the annual license fee schedule for these plants. General food processing plants will pay an annual fee ranging from $150 to $500, based on their gross annual sales. However, operations on farms or private residences storing processed meat or poultry will pay a flat annual license fee of $75.

Maddy summaryHF 59 establishes a grocer reinvestment program to provide grants for capital improvements, equipment, and technology upgrades to eligible grocery stores, primarily those with five or fewer locations in underserved or low-to-moderate-income communities. It also creates a local produce processing grant program to support Iowa-based entities increasing the availability and capacity of processing for fruits and vegetables grown in the state. A new fund will be created to finance both programs. Additionally, the bill modifies the existing local food and farm program to include grocery stores in its purpose of strengthening local food economies.