Iowa HF30 provides a tax deduction for income from indigent representation by eligible law firms, retroactively applicable from January 1, 2025.
Iowa HF30 introduces a tax deduction for income derived from indigent representation by eligible law firms. An "eligible law firm" is defined as one with at least two attorneys practicing for half of each tax year during which the firm is engaged in an "eligible case." An "eligible case" involves an attorney appointed on or after July 1, 2025, to represent a person in a case under sections 814.11 or 815.10.
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