HF 2323: Relating to tax credits by creating the maternity group home and the strong families tax credits available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions

What it does

This bill creates maternity group home and strong families tax credits available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes. MATERNITY HOME TAX CREDIT. The bill defines “maternity group home” to mean a community-based residential home that provides room and board, personal care, supervision, training, support, and education in a family environment for women who are either pregnant or who have given birth within the preceding months and live with their children, and includes overnight room accommodations and administrative and office space for those persons who provide such services.

House subcommittee · named March 4, 2026

• Rep. Brooke Boden (R) · brooke.boden@legis.iowa.gov
• Rep. Shannon Lundgren (R) · shannon.lundgren@legis.iowa.gov
• Rep. Aime Wichtendahl (D) · aime.wichtendahl@legis.iowa.gov

Lobbying · 7 for, 0 against

For: Family First, Inc; Iowa Catholic Conference; Iowa Faith and Freedom Coalition; Iowa Minuteman Civil Defense Corps; Pulse Life Advocates; The Family Leader; The Family Leader Foundation

In plain words

1. February 6, 2026Filed in the House and sent to the Ways and Means committee
2. March 4, 2026House subcommittee named: Boden, Lundgren and Wichtendahl
3. March 10, 2026Subcommittee recommended passing it