Amendment H-8411 to HF 2768

Filed April 27, 2026 in the House by

What it changes

1. Page 5, line 27, by striking “6,206,128” and inserting “8,606,128”
2. Page 5, line 28, by striking “132.00” and inserting “162.00”
3. Page 6, after line 18 by inserting: “d. Of the moneys appropriated in this subsection, $2,400,000 is allocated to employ additional nursing facility inspectors and assisted living program monitors to perform additional safety inspections.”
4. Page 20, after line 24 by inserting: “DIVISION ___ NURSING FACILITIES INSPECTIONS Sec. ___. Section 135C.16, subsection 1, Code 2026, is amended to read as follows:
5. In addition to the inspections required by sections 135C.9 and 135C.38 , the department shall make or cause to be made such further unannounced inspections as it deems necessary to adequately enforce this chapter . At least one general unannounced inspection shall be conducted for each health care facility , other than a nursing facility, within a thirty-month period. On average, at least one general unannounced inspection shall be conducted for each nursing facility within a twelve-month period. The inspector shall show identification to the person in charge of the facility and state that an inspection is to be made before beginning the inspection. An employee of the department who gives unauthorized advance notice of an inspection made or planned to be made under this subsection or section 135C.38 shall be disciplined as determined by the director, except that if the employee is employed pursuant to the merit system provisions of chapter 8A, subchapter IV , the discipline shall not exceed the discipline authorized pursuant to that subchapter. Sec. ___. Section 135C.38, subsection 1, paragraph a, subparagraph (1), subparagraph divisions (a) and (b), Code 2026, are amended to read as follows: (a) Within two one working days day for a complaint determined by the department to be an alleged immediate jeopardy situation. (b) Within ten five working days for a complaint determined by the department to be an alleged high-level, nonimmediate jeopardy situation. DIVISION ___ LONG-TERM CARE WORKFORCE TAX INCENTIVES Sec. ___. NEW SECTION . 135E.1 Iowa supports direct care professionals relocation tax credit.
6. 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.
7. 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.
8. 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.
9. A tax credit certificate issued under this section shall not be transferred to any other person.
10. 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.
11. 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.
12. A taxpayer may claim a direct care professional retention tax credit of two thousand dollars for the tax year beginning January 1, 2027, 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.
13. For the tax year beginning January 1, 2030, 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.
14. 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.
15. A tax credit certificate issued under this section shall not be transferred to any other person.
16. 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.
17. 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 . 422.12R 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 . 422.12S 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,
18. ”
19. Title page, line 10, after “commission” by inserting “, regulating inspection requirements for nursing facilities, creating a tax incentive for long-term care professionals, and including applicability provisions”
20. By renumbering as necessary.

Official amendment (PDF) · In the Bill Book