Creating a maternity group home tax credit available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions

Where it is now

Done: IntroducedFebruary 11, 2026
Done: SubcommitteeFebruary 16, 2026
Done: Senate committeeApril 15, 2026
Next: Passes the Senate
Next: House committeeFunnel: by March 20, 2026
Next: Passes the House
Next: To the Governor
Next: Signed into law

Became SF 2495 → Its progress continues under the new number. Go to SF 2495 What’s a funnel?

What’s in it

This bill creates a maternity group home tax credit available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes. 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.

Read the full explanation

The amount of the credit shall equal 100 percent of a person’s donation to a maternity group home. The bill specifies that the amount of the donation for which the tax credit is claimed shall not be deductible for state income tax purposes. A credit provided in the bill in excess of tax liability is not refundable and shall not be credited to a person’s tax liability in future tax years. The tax credit shall not be carried back to a tax year prior to the tax year in which the person makes the donation, and the tax credit is also not transferable.5 million. The maximum amount of tax credits granted for donations to an organization operating a maternity group home shall not annually exceed $500,000. The bill requires the department of revenue to administer the credit and to approve applications on a first-come, first-served basis until the maximum amount of tax credits authorized for the year has been reached. A taxpayer must submit an application to the department for each separate and distinct donation within six months following the tax year of the donation in such a manner approved by the department. The bill also requires the department to develop a wait list in the order the applications are received if applications for the credit exceed the annual maximum amounts authorized. The department may adopt rules to administer the bill. The bill applies to tax years beginning on or after January 1, 2026.

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

Senate subcommittee

Named February 16, 2026. On March 4, 2026 it recommended passage.

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

1 written public comment to its subcommittee: March 4, 2026 (1) · on the Legislature’s site

Fiscal note

The individual income tax rate changes in SF 2495 are projected to decrease State General Fund revenue by the following amounts: • FY 2027 = $1.1 million • FY 2028 = $1.9 million • FY 2029 = $2.1 million • FY 2030 = $2.3 million • FY 2031 = $2.5 million • FY 2032 = $2.6 million The Bill is also expected to decrease the income surtax for schools by the following amounts: • FY 2027 = $28,000 • FY 2028 = $51,000 • FY 2029 = $56,000 • FY 2030 = $61,000 • FY 2031 = $66,000 • FY 2032 = $71,000

Maternal Home Tax Credit · April 15, 2026 · $2.6M

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

Iowa Code it changes

Creates§135E.1 §422.10D §432.12P

Amends§422.33 §422.60 §533.329

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

Lobbying

5 for · 0 against · 5 undecided · Who →

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.

91st General Assembly

SF 2279Renumbered SF 2495Cleared committeefrom SF 2279

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