Iowa legislation · 91st General Assembly
Iowa HF30: A BILL FOR An Act providing a deduction from the individual and corporate income taxes for the amount of certain income derived from indigent representation by an eligible law firm, and including retroactive applicability provisions
Status: In committee, April 3, 2025
An Act providing a deduction from the individual and corporate income taxes for the amount of certain income derived from indigent representation by an eligible law firm, and including retroactive applicability provisions.
What the bill says
A bill FOR An Act providing a deduction from the individual and corporate income taxes for the amount of certain income derived from indigent representation by an eligible law firm, and including retroactive applicability provisions.
From the introduced text, January 14, 2025:
A BILL FOR An Act providing a deduction from the individual and corporate income taxes for the amount of certain income derived from indigent representation by an eligible law firm, and including retroactive applicability provisions. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 1353YH (2) jm/jh H.F. Section 1. Section 422.7, Code 2025, is amended by adding the following new subsection: NEW SUBSECTION. 45. a. As used in this subsection: (1) "Eligible attorney" means an attorney who is appointed to an eligible case and who, at the time of such appointment, has been licensed to practice law for fewer than ten years. (2) "Eligible case" means an appointment on or after July 1, 2025, by an Iowa court of an eligible attorney to represent a person in a case pursuant to section 814.11 or 815.10. (3) "Eligible law firm" means a law firm in this state that has two or more attorneys that practice law in the law firm for at least half of each tax year during which the law firm is engaged in an eligible case. b. (1) An eligible law firm may subtract, to the extent included, the aggregated amount equal to the difference between the total hours billed by the eligible attorney in the eligible case multiplied by one hundred fifty …
Sponsors
- Brian Lohse (R, 45) · primary sponsor
Latest actions
- : Subcommittee recommends passage.
- : Subcommittee Meeting: 04/03/2025 8:15AM House Lounge.
- : Subcommittee: Jones, Gjerde and Vondran. H.J. 405 .
- : Introduced, referred to Ways and Means. H.J. 42 .
Subjects: law practice, income taxes, corporate taxes, indigent defense
Common questions
- What is HF30?
- HF30 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act providing a deduction from the individual and corporate income taxes for the amount of certain income derived from indigent representation by an eligible law firm, and including retroactive applicability provisions.
- What does HF30 do?
- In its own words: A bill FOR An Act providing a deduction from the individual and corporate income taxes for the amount of certain income derived from indigent representation by an eligible law firm, and including retroactive applicability provisions.
- What is the status of HF30?
- In committee as of April 3, 2025. Latest action: Subcommittee recommends passage. (April 3, 2025).
- Who sponsored HF30?
- Brian Lohse (R, 45).
- Where is the official record for HF30?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=HF+0030&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.