Relating to the deduction of nursing facility expenses for purposes of the individual income tax, and including retroactive applicability provisions

Where it is now

1. ✓
   Done: IntroducedFebruary 20, 2025
2. ✓
   Done: SubcommitteeMarch 3, 2025
3. ✕
   Stopped: Senate committeeDied when the General Assembly ended
4. Next: Passes the Senate
5. Next: House committeeFunnel: by March 20, 2026
6. Next: Passes the House
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill allows an individual income taxpayer to deduct the amount of expense paid to a nursing facility under Code chapter 135C to the extent not otherwise deducted for federal income tax purposes. The bill applies retroactively to tax years beginning on or after January 1, 2025.

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 March 3, 2025. It hasn’t reported yet.

• Sen. David D. Rowley REmail
• Sen. Tony Bisignano DEmail
• Sen. Dan Dawson REmail

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

Iowa Code it changes

Amends§422.7

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