HF 1030 Iowa House · 2025-2026 Regular Session

A bill for an act exempting qualified tips from the individual income tax, and including applicability provisions.

HF 1030 proposes to exempt certain cash tips from the individual income tax for qualifying Iowans. Individuals whose net income is less than $155,000 could subtract up to $25,000 in "qualified tips" from their taxable income. "Qualified tips" are defined as cash tips received in occupations that traditionally and customarily received cash tips before December 31, 2023. This exemption would apply to tax years beginning on or after January 1, 2026, unless the federal government enacts similar legislation.
Bill status in committee 1 of 4 stages cleared
Introduction
Apr 2025
Committee Review
Floor Vote
Governor
Introduced Apr 17, 2025 Last action May 15, 2025
Floor votes

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Full legislative history

Actions timeline

Total actions
4
Key actions
0
Committee
1
Amendments
1
May 15, 2025
Committee
Rereferred to Ways and Means.
lower
Apr 22, 2025
Introduced
Amendment H-1276 filed.
lower
Apr 17, 2025
Introduced
Introduced, placed on Ways and Means calendar.
lower
0 primary · 0 co-sponsors

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