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Amendments › HF 1044

Amendment H-1336 to HF 1044

Relating to and making appropriations for state government administration and regulation, including the department of administrative services, auditor of state, ethics and campaign disclosure board, offices of governor and lieutenant governor, department of inspections, appeals, and licensing, department of insurance and financial services, department of management, Iowa public employees’ retirement system, public information board, department of revenue, secretary of state, treasurer of state, and utilities commission, and providing for properly related matters including the deposit of captive company premium tax revenue

Ruled not germane · May 13, 2025

Filed May 13, 2025 in the House by

What it changes

  1. Page 19, after line 2 by inserting: “DIVISION ___ LONG-TERM CARE WORKFORCE TAX INCENTIVES Sec. ___. NEW SECTION . 135E.1 Iowa supports direct care professionals relocation tax credit.
  2. A taxpayer may claim a one-time direct care professional relocation tax credit of three thousand dollars if the taxpayer includes all of the following with the taxpayer’s tax return: a. Evidence that the taxpayer resided in another state prior to residing in Iowa. b. Proof of employment as a direct care professional in Iowa at the time of filing the tax return. c. A written acknowledgment that if the taxpayer does not continue to work at least one thousand five hundred hours per year in Iowa as a direct care professional for three consecutive years after the date the tax return is filed, the taxpayer shall be subject to a pro rata repayment of the tax credit.
  3. Any credit in excess of the tax liability is refundable. In lieu of claiming a refund, the taxpayer may elect to have the overpayment shown on the taxpayer’s final, completed return credited to the tax liability for the following tax year.
  4. A person who claims the tax credit under this section shall not be eligible to claim the retention tax credit under section 135E.2 for at least three calendar years following the tax year in which the person claims the tax credit under this section.
  5. A tax credit certificate issued under this section shall not be transferred to any other person.
  6. The department of inspections, appeals, and licensing, in consultation with the department of revenue, shall adopt rules pursuant to chapter 17A to administer this section.
  7. For purposes of this section, “direct care professional” means a person, regardless of job title, who provides supportive services and care to people who are aging, or experiencing illness or disability, and includes but is not limited to personal and home care aides, nursing aides, orderlies and attendants, and home health aides. Sec. ___. NEW SECTION . 135E.2 Iowa supports direct care professionals retention tax credit.
  8. A taxpayer may claim a direct care professional retention tax credit of two thousand dollars for the tax year beginning January 1, 2026, if the taxpayer includes all of the following with the taxpayer’s tax return: a. Documentation that the taxpayer worked at least one thousand five hundred hours in the immediately preceding tax year as a direct care professional. b. Proof of employment as a direct care professional in Iowa at the time of filing the tax return. c. A written acknowledgment that if the taxpayer does not continue to work at least one thousand five hundred hours per year in Iowa as a direct care professional for three consecutive years following the first day of the calendar year in which the credit is issued, the taxpayer is subject to a pro rata repayment of the tax credit.
  9. For the tax year beginning January 1, 2029, a taxpayer may be eligible to claim a direct care professional retention tax credit every three calendar years if the taxpayer provides the documentation, proof, and written acknowledgment required under subsection 1 with the claim, and provides documentation that the taxpayer has complied fully with all of the requirements prescribed under subsection 1 for the most recently claimed prior tax credit under this section.
  10. Any credit in excess of the tax liability is refundable. In lieu of claiming a refund, the taxpayer may elect to have the overpayment shown on the taxpayer’s final, completed return credited to the tax liability for the following tax year.
  11. A tax credit certificate issued under this section shall not be transferred to any other person.
  12. The department of inspections, appeals, and licensing, in consultation with the department of revenue, shall adopt rules pursuant to chapter 17A to administer this section.
  13. For the purposes of this section, “direct care professional” means a person, regardless of job title, who provides supportive services and care to individuals who are aging, or experiencing illness or disability, and includes but is not limited to personal and home care aides, nursing aides, orderlies and attendants, and home health aides. Sec. ___. NEW SECTION . 422.12Q Iowa supports direct care professionals relocation tax credit. The taxes imposed under this subchapter, less any credits allowed under section 422.12, shall be reduced by an Iowa supports direct care professionals relocation tax credit allowed under section 135E.1. Sec. ___. NEW SECTION . 422.12R Iowa supports direct care professionals retention tax credit. The taxes imposed under this subchapter, less any credits allowed under section 422.12, shall be reduced by an Iowa supports direct care professionals retention tax credit allowed under section 135E.2. Sec. ___. APPLICABILITY. This division of this Act applies to tax years beginning on or after January 1,
  14. ”
  15. Title page, line 12, after “revenue” by inserting “and the creation of tax incentive for long-term care professionals, and including applicability provisions”
  16. By renumbering as necessary.

Official amendment (PDF) · In the Bill Book