This bill creates a new tax deduction for Iowa renters, allowing individuals to subtract gross rent paid for their primary home (including manufactured/mobile homes) from their individual income tax. It directly affects renters who use a dwelling as their main residence, covering rent for the home itself and up to one acre of land for manufactured homes. The deduction applies to rent paid at arm's length for occupancy, with "homestead" defined as a rented primary residence. The provision takes effect for tax years beginning January 1, 2026.
SF 341 prohibits counties and cities with populations over 75,000 from regulating short-term rental properties. Specifically, it bans these jurisdictions from imposing permit requirements, license fees, or other restrictions on short-term rentals, and classifies such properties as residential for zoning purposes. The bill applies only to larger jurisdictions (populations >75,000), leaving smaller counties and cities unaffected. This directly affects property owners and operators in qualifying cities and counties by limiting local government oversight of short-term rentals. The bill does not create new regulations but restricts existing local authority over this housing type.
SF 318 prohibits discrimination based on an individual’s hair texture, style, or natural/protective hairstyles (including braids, locs, twists, afros, and cornrows) in schools, workplaces, housing, and public accommodations. It amends Iowa’s civil rights laws to explicitly include hairstyle as a protected characteristic under existing race discrimination protections. The bill defines "natural or protective hairstyles" and requires school districts to remove dress code policies banning such styles. It applies statewide to all programs receiving state funding and aligns with federal protections under 42 U.S.C. §1981(c).
This bill (SSB 1047) updates Iowa's property law for residential and mobile home rentals. It defines "rent" to explicitly include utilities and late fees (Section 1), changes mail notice timing to be "deemed completed" 4 days after mailing (Sections 2, 5), and makes prohibited rental terms unenforceable with penalties for landlords who knowingly use them (Sections 3, 6). The bill also standardizes notice requirements for property access and legal proceedings, requiring posted notices to include dates and specifying mailing methods (Sections 4, 7, 8, 9, 10). These changes directly affect landlords and tenants in rental properties, particularly mobile home parks, by clarifying rent terms, notice procedures, and tenant protections. The bill is pending in the legislature after subcommittee approval.
HF 208 allocates $35 million in tax incentives for workforce housing projects, to be applied against individual and corporate income taxes, franchise tax, insurance premiums tax, and moneys and credits tax. It reserves $17.5 million specifically for housing projects in small cities (as defined in Iowa law) registered after July 1, 2017. The remaining funds may allocate up to one-third to projects in Iowa's two most populous counties, but only for projects registered after July 1, 2025. This bill directly affects developers and builders of workforce housing projects seeking tax credits under these specific allocation rules.
HF 377 requires landlords in Iowa to address elevated radon levels in rental properties. Tenants can test for radon (using a certified professional) and must notify landlords if levels reach 4 parts per billion (the EPA action level). If confirmed high, landlords must install a radon mitigation system within 90 days and retest, providing results to tenants. If landlords fail to install the system or radon remains high after installation, tenants can terminate their lease with full refunds of prepaid rent and security deposits, without penalties. This bill directly affects renters and landlords in Iowa rental housing.
HF 659 creates a state-administered Iowa Housing Tax Credit Program to support affordable housing development. It allows developers of qualifying low-income housing projects to claim tax credits against certain state taxes, with a $15 million annual cap (plus carryover from previous years). The bill also establishes neighborhood renovation grants and increases tax incentives for first-time homebuyers. These provisions directly affect housing developers, low-income residents, and homebuyers by providing financial tools to build and purchase housing in Iowa.
HF 689 prohibits landlords in Iowa from discriminating against tenants based on their source of income. It defines "source of income" to include housing vouchers, public benefits, social security, veterans' benefits, and other approved assistance programs. Landlords cannot deny tenancy, charge different fees, or restrict access to housing because a tenant uses these income sources, including housing choice vouchers or rental assistance. The law applies to both standard rental units and mobile home spaces, ensuring equal access for tenants relying on federally or state-supported income programs.
HF 482 restricts landlords in Iowa mobile home parks and manufactured home communities from ending rental agreements solely to reassign a tenant's space to another resident. The bill requires landlords to have a tenant's "material violation" of the rental agreement (such as nonpayment or property damage) as the sole reason for termination, banning terminations intended only to make space available for new tenants. Rental agreements must still provide 90 days' written notice for cancellation by either party, and the law applies only to agreements entered into or renewed after the bill's effective date. This directly affects tenants in mobile home communities by limiting landlord power to evict without cause.
HF 691 creates a residential rebate program in Iowa for homeowners and renters from fiscal years 2025-2030. Homeowners who claimed a property tax credit in the previous year receive $1,000 annually, while renters of primary residences qualify for $500 per year (with limits of two rebates per rental unit and one per household). The program is funded through the taxpayer relief fund, with payments made by January 1 each year to eligible individuals who submit claims to the Department of Revenue. The bill specifies eligibility based on prior tax credit claims for owners and verified primary residence documentation for renters.
