Iowa legislation · 91st General Assembly
Iowa HF661: A BILL FOR An Act relating to child care, including the child and dependent care tax credit, a child care workforce matching grant program, a small business child care tax credit, and state child care assistance, and including applicability provisions
Status: In committee, February 28, 2025
An Act relating to child care, including the child and dependent care tax credit, a child care workforce matching grant program, a small business child care tax credit, and state child care assistance, and including applicability provisions.
What the bill says
A bill FOR An Act relating to child care, including the child and dependent care tax credit, a child care workforce matching grant program, a small business child care tax credit, and state child care assistance, and including applicability provisions.
From the introduced text, February 28, 2025:
A BILL FOR An Act relating to child care, including the child and dependent care tax credit, a child care workforce matching grant program, a small business child care tax credit, and state child care assistance, and including applicability provisions. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 2875YH (6) dg/ko H.F. DIVISION I CHILD AND DEPENDENT CARE TAX CREDIT Section 1. Section 422.12C, subsection 1, Code 2025, is amended by striking the subsection and inserting in lieu thereof the following: 1. The taxes imposed under this subchapter, less the amounts of nonrefundable credits allowed under this subchapter, shall be reduced by a child and dependent care credit equal to the amount of the federal child and dependent care credit provided in section 21 of the Internal Revenue Code, without regard to whether or not the federal credit was limited by the taxpayer's federal tax liability. Sec. 2. RETROACTIVE APPLICABILITY. This division of this Act applies retroactively to January 1, 2025, for tax years beginning on or after that date. DIVISION II CHILD CARE WORKFORCE MATCHING GRANT PROGRAM Sec. 3. NEW SECTION. 237A.15 Child care workforce matching grant program. 1. For purposes of this section, "program" means the child care workforce matching grant program established in this section. 2. There is established a child care …
Sponsors
- Tracy Ehlert (D, 79) · primary sponsor
- Jennifer Konfrst (D, 32)
- Meyer (R)
- Kenan Judge (D, 27)
- Elinor Levin (D, 89)
- Lindsay James (D, 71)
- Ross Wilburn (D, 50)
- Aime Wichtendahl (D, 80)
- Monica Kurth (D, 98)
- Daniel Gosa (D, 81)
- Megan Srinivas (D, 30)
- Jr, Amos
Latest actions
- : Introduced, referred to Health and Human Services. H.J. 475 .
Subjects: child care, small businesses, grants, tax credits, children, dependent persons
Common questions
- What is HF661?
- HF661 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act relating to child care, including the child and dependent care tax credit, a child care workforce matching grant program, a small business child care tax credit, and state child care assistance, and including applicability provisions.
- What does HF661 do?
- In its own words: A bill FOR An Act relating to child care, including the child and dependent care tax credit, a child care workforce matching grant program, a small business child care tax credit, and state child care assistance, and including applicability provisions.
- What is the status of HF661?
- In committee as of February 28, 2025. Latest action: Introduced, referred to Health and Human Services. H.J. 475 . (February 28, 2025).
- Who sponsored HF661?
- Tracy Ehlert (D, 79), with 11 co-sponsors.
- Where is the official record for HF661?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=HF+0661&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.