Rep. Jacob Bossman

Maddy summaryHF 327 creates a tax credit for Iowa residents who serve as clinical preceptors for advanced registered nurse practitioner students. The credit provides $1,000 per clinical preceptorship (involving at least 100 hours of supervised learning) with a maximum $2,000 annual credit, directly affecting licensed nurse practitioners who mentor students without compensation. To qualify, preceptors must be employed at the clinical site, selected by the nursing program, and have at least one year of mentoring experience. The credit is refundable if it exceeds tax liability, and preceptors must document student details including hours and program information. The bill applies to tax years beginning January 1, 2026.

Maddy summaryHF 2249 establishes new rules for vision benefit managers in Iowa, directly affecting optometrists and vision care providers who contract with these plans. The bill requires that reimbursement rates for covered vision services must be at least the Medicare physician fee schedule for those services, updated annually for inflation. It also mandates that the time frame for vision benefit managers to recover payments from providers (chargebacks) must match the time they have to pay providers, and prohibits managers from favoring providers based on discounts, volume, or brand. These provisions aim to create fairer payment practices and greater transparency in vision care billing.

Maddy summaryHF 2390 changes how Iowa's economic development authority issues tax incentives for workforce housing projects. It removes a requirement that incentives be issued on a first-come, first-served basis until the annual budget limit is reached. Instead, the authority can now determine when a project is complete and meets requirements before issuing incentives, continuing until the maximum allowable amount is achieved. This bill directly affects developers of workforce housing projects seeking tax incentives under the program and takes effect immediately upon enactment.

Maddy summaryThis bill allows public school district employees and elected officials to enroll in Iowa's state health insurance plan, matching the premium rates paid by state employees. School districts must apply for coverage and pay monthly premiums plus administrative fees, deposited into a dedicated trust fund for the program. Unpaid premiums incur interest, and the state may withhold district funding until payments are made. Annual reports on enrollment, costs, and program impact are required. The bill takes effect July 1, 2027.

Maddy summaryThis resolution honors Staff Sergeants William Nathaniel Howard and Edgar Brian Torres-Tovar, Iowa National Guard members killed in action during a December 13, 2025, enemy attack in Palmyra, Syria. It recognizes their service, sacrifice, and posthumous promotions to staff sergeant, while also acknowledging three wounded Iowa National Guard soldiers from the same incident. The resolution formally expresses the House of Representatives' respect for their lives and sacrifice, and directs copies to be sent to their families as a gesture of recognition. This is a commemorative resolution with no policy or funding changes, solely intended to honor the fallen service members and their families.

Maddy summaryHF 965 increases the state adoption tax credit available against the individual income tax. It raises the maximum credit for qualified adoption expenses from $5,000 to $20,000 per adoption, directly affecting taxpayers who adopt a child. The credit is refundable, meaning any amount exceeding a taxpayer's liability can be returned. This bill takes effect upon enactment and applies retroactively to adoptions finalized on or after January 1, 2024.

Maddy summaryHF 962 modifies the Iowa child and dependent care tax credit, affecting taxpayers who claim this credit against their individual income tax. It reduces the number of graduated income thresholds used to calculate the credit from seven to four. The bill also removes the current maximum income threshold for eligibility, allowing taxpayers with higher incomes to potentially claim the credit. Specifically, taxpayers with Iowa net income of $25,000 or more would be eligible for 50% of the federal child and dependent care credit. These changes would apply retroactively to tax years beginning on or after January 1, 2025.

Maddy summaryHF 964 proposes to exempt the sale of toilet paper from the state's sales tax. This would directly affect consumers, who would no longer pay sales tax on toilet paper purchases, and retailers, who would stop collecting sales tax on this item. The bill achieves this by amending Section 423.3 of the state's code, adding the sale of toilet paper to the list of items exempt from sales tax. By operation of existing code, this exemption would also apply to the use tax.

Maddy summaryHF 442 amends Iowa law to require the disclosure of lead service lines during real estate transactions. This bill directly affects individuals selling and buying real property in Iowa. It adds definitions for "service line" and "lead service line" to the state's real estate disclosure code. Sellers will now be required to include information about the presence of lead service lines as part of their standard property disclosure statements.

Maddy summaryThis resolution formally recognizes and commends the National Conference of State Legislatures (NCSL) for its 50th anniversary. It highlights NCSL's role as a bipartisan organization supporting state legislatures through research, idea-sharing, and fostering cooperation. The resolution has no policy impact; it simply expresses congressional appreciation and directs the House Chief Clerk to send a copy to NCSL.