89th General Assembly · Iowa Funnel one-pager · Tuesday, November 10, 2026
SF 118: Exempting from the individual income tax the value of charity medical care provided by a physician to certain patients in this state and including applicability provisions
Died when the session ended · The 2022 session adjourned on May 24, 2022, the General Assembly’s last regular session. Bills that didn’t pass both chambers died.
What it does
This bill exempts from the individual income tax the value of charity medical care provided by a physician to a patient in this state. The bill defines “charity medical care” to mean medical services that are furnished, without reimbursement, to a patient enrolled in either of the following programs: the hawk-i program under Code chapter 514I, or the medical assistance Act (Medicaid) under Code chapter 249A. The bill defines “value of charity medical care” to mean the product of the average hourly wage of a physician based upon a compensation survey by the American medical association or an equivalent organization for the geographic area where the charity medical care occurred, multiplied by the number of charity medical hours donated.
Sponsors
Not listed
Cost
No fiscal note
Senate subcommittee · named January 26, 2021
- Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
- Sen. Tim Goodwin (R)
- Sen. Herman C. Quirmbach (D) · herman.quirmbach@legis.iowa.gov
Lobbying · 0 for, 1 against
Against: Personal Interest -Bill Gustoff
In plain words
- January 21, 2021Filed in the Senate and sent to the Ways and Means committee
- January 26, 2021Senate subcommittee named: Dawson, Goodwin and Quirmbach
From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Tuesday, November 10, 2026. https://iowafunnel.com/bills/89/SF118