91st General Assembly · Funnel one-pager · Monday, November 9, 2026
HF 435: Creating a deduction available against the individual income tax for gross rent paid by a taxpayer, and including applicability provisions
Died when the session ended · The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died.
What it does
This bill creates a deduction available against the individual income tax for gross rent paid at arm’s length by a taxpayer for the right of occupancy of a homestead or manufactured or mobile home, including the rent for land occupied by the manufactured or mobile home not to exceed one acre. The bill applies to tax years beginning on or after January 1, 2026.
Sponsors
Rep. Josh Turek (D)
Cost
No fiscal note
In plain words
- February 17, 2025Filed in the House and sent to the Ways and Means committee
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/91/HF435