Iowa legislation · 91st General Assembly
Iowa SF2279: A BILL FOR An Act creating a maternity group home tax credit available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions
Status: In committee, April 15, 2026
An Act creating a maternity group home tax credit available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions.
What the bill says
A bill FOR An Act creating a maternity group home tax credit available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions.
From the introduced text, February 11, 2026:
A BILL FOR An Act creating a maternity group home tax credit available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 6709XS (1) jm/jh S.F. 2279 Section 1. NEW SECTION. 135E.1 Maternity group home tax credit. 1. As used in this section unless the context otherwise requires: a. "Department" means the department of revenue. b. "Donation" means a voluntary cash or noncash contribution to a maternity group home made by the taxpayer during the tax year. c. "Maternity group home" means the same as defined in section 414.27. 2. For tax years beginning on or after January 1, 2026, a tax credit shall be allowed against the taxes imposed in chapter 422, subchapters II, III, and V, and in chapter 432, and against the moneys and credits tax imposed in section 533.329, equal to one hundred percent of a person's donation to a maternity group home. An individual may claim a tax credit under this section of a partnership, limited liability company, S corporation, estate, or trust electing to have income taxed directly to the individual. The amount claimed by the individual shall be based upon the pro rata share of the individual's earnings from the partnership, limited liability …
Sponsors
- Kara Warme (R, 26) · primary sponsor
Latest actions
- : Committee report approving bill, renumbered as SF 2495 . S.J. 808 .
- : Subcommittee recommends passage.
- : Subcommittee Meeting: 03/04/2026 8:30AM Room 315.
- : Subcommittee: Driscoll, Bisignano, and Dawson. S.J. 295 .
- : Introduced, referred to Ways and Means. S.J. 251 .
Subjects: residence, health-related facilities, income taxes, corporate taxes, residential property, moneys and credits taxes, group homes, franchise taxes
Common questions
- What is SF2279?
- SF2279 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act creating a maternity group home tax credit available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions.
- What does SF2279 do?
- In its own words: A bill FOR An Act creating a maternity group home tax credit available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions.
- What is the status of SF2279?
- In committee as of April 15, 2026. Latest action: Committee report approving bill, renumbered as SF 2495 . S.J. 808 . (April 15, 2026).
- Who sponsored SF2279?
- Kara Warme (R, 26).
- Where is the official record for SF2279?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=SF+2279&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.