89th General Assembly · Iowa Funnel one-pager · Tuesday, November 10, 2026
SF 502: Providing a nursing home visitation shelter tax credit available against the individual and corporate income taxes, and including effective date and 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 creates a nursing home visitation shelter tax credit available against the individual and corporate income taxes. The amount of the credit equals percent of the cost of constructing a nursing home visitation shelter, not to exceed $100,000 per application. The bill defines “nursing home visitation shelter” to mean a newly constructed or renovated meeting area located within a nursing home or on the grounds of the nursing home designed for nursing home residents to meet with friends and family members in a low-risk setting to reduce the spread of disease.
Sponsors
Not listed
Cost
No fiscal note
Senate subcommittee · named March 2, 2021
- Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
- Sen. Tim Goodwin (R)
- Sen. Pam Jochum (D)
In plain words
- March 1, 2021Filed in the Senate and sent to the Ways and Means committee
- March 2, 2021Senate subcommittee named: Dawson, Goodwin and Jochum
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/SF502