Bills › 91st General Assembly
Relating to the deduction of nursing facility expenses for purposes of the individual income tax, and including retroactive applicability provisions
Sponsored by Sen. Dave Sires (R)
Topics:Health careTaxesIncome taxes
Where it is now
- Done: IntroducedFebruary 20, 2025
- Done: SubcommitteeMarch 3, 2025
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: House committeeFunnel: by March 20, 2026
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary People paying individual income taxes in Iowa can deduct the money they spend on nursing home care. This deduction only applies to costs that weren't already deducted on federal tax forms. The change would apply to tax years starting on or after January 1, 2025.1
Read the official explanation
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.
Senate subcommittee
Named March 3, 2025. It hasn’t reported yet.
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