Exempting from the individual income tax a certain amount of wages of caretakers who provide services to disabled individuals and including effective date and applicability provisions

Where it is now

1. ✓
   Done: IntroducedJanuary 9, 2023
2. ✓
   Done: SubcommitteeMarch 28, 2023
3. ✓
   Done: House committeeApril 18, 2024
4. ✕
   Stopped: Passes the HouseDied when the General Assembly ended
5. Next: Senate committee
6. Next: Passes the Senate
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The General Assembly adjourned on April 19, 2024. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill exempts from the individual income tax wages, not to exceed $10,000, received by an individual who is a caretaker as defined in Code section 235B.2 for services provided to individuals domiciled in this state who have a physical or mental impairment that substantially limits one or more major life activities. The bill takes effect January 1, 2025, and applies to tax years beginning on or after that date.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

Fiscal note

1 million each tax year. A school district that is not at its maximum Fiscal Note Fiscal Services Division 2 allowed surtax rate may choose to increase the surtax rate to maintain its annual surtax revenue.

• Income Tax Exemption, Service Workers · April 19, 2024
• Income Tax Exemption, Service Workers · February 20, 2023
• Income Tax Exemption, Service Workers · February 16, 2023

Nonpartisan cost estimates from the Legislative Services Agency’s Fiscal Services Division. The newest is first. Reading a fiscal note

Iowa Code it changes

Amends§422.7

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.