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91st General Assembly · Funnel one-pager · Monday, November 9, 2026

SF 2495: Creating a maternity group home tax credit available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, 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 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.

Sponsors

Sen. Kara Warme (R)

Cost

Less revenue: up to $2.6M

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 2…

Lobbying · 5 for, 0 against

For: Iowa Catholic Conference; Iowa Faith and Freedom Coalition; Pulse Life Advocates; The Family Leader; The Family Leader Foundation

In plain words

  1. April 15, 2026Filed in the Senate
  2. April 15, 2026Approved by the Senate committee
  3. April 15, 2026Cost estimate (fiscal note) posted

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/SF2495