Iowa · 2025-2026

SF 402

A bill for an act relating to the deduction of nursing facility expenses for purposes of the individual income tax, and including retroactive applicability provisions.

Bill record: Open States bulk CSV (bills/votes) CC0-1.0

Summary AI-generated

Iowa Senate File 402 proposes an act relating to the deduction of nursing facility expenses for purposes of the individual income tax. The bill also includes provisions regarding retroactive applicability.

Software-generated, grounded only in the bill's own fields (it does not invent outcomes, amounts, or dates). Provenance: Open States bulk CSV (bills/votes) CC0-1.0 GovTally LLM enrichment (local oMLX)

Issue tags AI-classified

Classified by a local model from the bill's text; confidence shown. GovTally LLM enrichment (local oMLX)

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