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.

This Iowa bill creates a tax credit for donations made to maternity group homes, which are residential facilities providing care and support for pregnant women and new mothers with their children. Beginning in the 2026 tax year, eligible individuals and businesses can claim a credit equal to 100% of their donation amount against various state taxes, including income, corporate, and franchise taxes. The program includes annual spending limits of $3.5 million total and $500,000 per organization, with applications processed on a first-come, first-served basis and a waitlist established if demand exceeds these caps.