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

SF 402: Relating to the deduction of nursing facility expenses for purposes of the individual income tax, and including retroactive 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 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.

Sponsors

Sen. Dave Sires (R)

Cost

No fiscal note

Senate subcommittee · named March 3, 2025

  • Sen. David D. Rowley (R) · david.rowley@legis.iowa.gov
  • Sen. Tony Bisignano (D) · tony.bisignano@legis.iowa.gov
  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov

In plain words

  1. February 20, 2025Filed in the Senate and sent to the Ways and Means committee
  2. March 3, 2025Senate subcommittee named: Rowley, Bisignano and Dawson

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/SF402