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Read. Follow. Verify.Iowa Bill Allows Individual Income Tax Deduction for Nursing Facility Expenses
Last action · March 3, 2025: Subcommittee: Rowley, Bisignano, and Dawson. S.J. 393 .Sponsor: Dave Sires
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What This Bill Would Do
Iowa taxpayers can deduct out-of-pocket health-related care and service expenses paid to licensed nursing facilities from their state individual income taxes, effective retroactively to January 1, 2025.
Residents paying for long-term or health-related care in a licensed can reduce their state income tax liability for tax years beginning on or after January 1, 2025.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Iowa individual income taxpayers
Taxpayers who pay for nursing facility care are permitted to deduct those health-related expenses from their state income taxes.
Key Facts
- Taxpayers may subtract the amount of expenses paid to a nursing facility for health-related care and services to the extent included.
- A nursing facility is defined as a facility licensed under chapter 135C.
- The act applies retroactively to January 1, 2025, for tax years beginning on or after that date.
Frequently Asked Questions
Who is eligible to take this deduction?
When does this tax deduction take effect?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
2 actions- Mar 3, 2025SenateSubcommittee: Rowley, Bisignano, and Dawson. S.J. 393 .
- Feb 20, 2025SenateIntroducedIntroduced, referred to Ways and Means. S.J. 323 .
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
www.legis.iowa.gov
Analysis Score
0–100- Significance45How much this matters to a regular citizen
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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