SF402 • 2026

A bill for an act relating to the deduction of nursing facility expenses for purposes of the individual income tax, and including retroactive applicability provisions.

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: SIRES
Last action: 2025-03-03
Official status: Subcommittee: Rowley, Bisignano, and Dawson. S.J. 393 .
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act relating to the deduction of nursing facility expenses for purposes of the individual income tax, and including retroactive applicability provisions.

What This Bill Does

A bill for an act relating to the deduction of nursing facility expenses for purposes of the individual income tax, and including retroactive applicability provisions.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2025-03-03 Iowa Legislature
Subcommittee: Rowley, Bisignano, and Dawson. S.J. 393 .
2025-02-20 Iowa Legislature
Introduced, referred to Ways and Means. S.J. 323 .

Official Summary Text

A bill for an act relating to the deduction of nursing facility expenses for purposes of the individual income tax, and including retroactive applicability provisions.

Current Bill Text

Read the full stored bill text

Senate

File

402

-

Introduced

SENATE

FILE

402

BY

SIRES

A

BILL

FOR

An

Act

relating

to

the

deduction

of

nursing

facility

expenses

1

for

purposes

of

the

individual

income

tax,

and

including

2

retroactive

applicability

provisions.

3

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

4

TLSB

2413XS

(3)

91

jm/jh

S.F.

402

Section

1.

Section

422.7,

Code

2025,

is

amended

by

adding

1

the

following

new

subsection:

2

NEW

SUBSECTION

.

45.

a.

As

used

in

this

subsection,

3

“nursing

facility”

means

a

nursing

facility

licensed

under

4

chapter

135C.

5

b.

Subtract,

to

the

extent

included,

the

amount

of

expenses

6

paid

to

a

nursing

facility

by

the

taxpayer

for

health-related

7

care

and

services.

8

Sec.

2.

RETROACTIVE

APPLICABILITY.

This

Act

applies

9

retroactively

to

January

1,

2025,

for

tax

years

beginning

on

10

or

after

that

date.

11

EXPLANATION

12

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

13

the

explanation’s

substance

by

the

members

of

the

general

assembly.

14

This

bill

allows

an

individual

income

taxpayer

to

deduct

the

15

amount

of

expense

paid

to

a

nursing

facility

under

Code

chapter

16

135C

to

the

extent

not

otherwise

deducted

for

federal

income

17

tax

purposes.

The

bill

applies

retroactively

to

tax

years

18

beginning

on

or

after

January

1,

2025.

19

-1-

LSB

2413XS

(3)

91

jm/jh

1/

1