90th General Assembly · Funnel one-pager · Monday, November 9, 2026
HF 37: Relating to the disabled veteran homestead tax credit and including effective date and retroactive applicability provisions
Became HF 163 · Its progress continues under the new number.
What it does
is a surviving spouse or a child and who is receiving federal dependency and indemnity compensation.15 that are phased in over a period of years based on the individual’s permanent service-connected disability rating. Under the bill, if the owner of a homestead does not meet the criteria under current law for a disabled veteran homestead tax credit, the amount of the credit allowed on the homestead is the greater of the amount of the regular homestead credit (an amount equal to the actual levy on the first $4,850 of actual value) or an amount equal to a percentage of the entire amount of the tax levied on the homestead that is equivalent to the owner’s service-connected disability rating percentage if the owner is either of the following: (1) a veteran with a permanent service-connected disability rating that is less than 100 percent but equal to or greater than the percentage applicable to the specific year of the phase in; or (2) a former member of the national guard of any state who meets specified service requirements with a permanent service-connected disability rating of less than 100 percent but equal to or greater than the percentage applicable to the specific year of the phase in.
Sponsors
Not listed
Cost
See the fiscal note
The expansion of the Disabled Veteran Tax Credit is projected to result in State General Fund appropriation net increases as shown in Table 2. 9% each year.
House subcommittee · named January 12, 2023
- Rep. Matthew B. Rinker (R) · matthew.rinker@legis.iowa.gov
- Rep. Sue Cahill (D)
- Rep. Heather Hora (R) · heather.hora@legis.iowa.gov
Lobbying · 6 for, 0 against
For: City of Des Moines; DAV-Iowa; Greater Des Moines Habitat for Humanity; Habitat for Humanity of Iowa; Veterans National Recovery Center; Vietnam Veterans of America, Inc., State Council
In plain words
- January 12, 2023Filed in the House and sent to the Veterans Affairs committee
- January 12, 2023House subcommittee named: Rinker, Cahill and Hora
- January 17, 2023Subcommittee recommended passing it
- January 25, 2023Approved by the House committee
- January 31, 2023Approved by the House committee, and given a new number: HF 163
From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/HF37