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IA SF2124

Bill

Status

Introduced

1/27/2026

Primary Sponsor

Sandy Salmon

Click for details

Origin

Senate

91st General Assembly

AI Summary

  • Expands Iowa's disabled veteran homestead tax credit to veterans with permanent service-connected disability ratings below 100%, with a phased implementation based on disability percentage thresholds.
  • Beginning July 1, 2027 (fiscal year), veterans with disability ratings of 70-99% become eligible for a credit equal to the greater of the standard homestead credit or a percentage of property tax equivalent to their disability rating.
  • Beginning July 1, 2028, eligibility expands to veterans with disability ratings of 40-99%.
  • Beginning July 1, 2029 and thereafter, eligibility extends to all veterans with disability ratings of 10-99%.
  • Extends credit eligibility to former National Guard members who meet specified service requirements and includes provisions continuing the credit to surviving spouses and children of deceased eligible veterans.

Legislative Description

A bill for an act relating to the disabled veteran homestead tax credit and including effective date and retroactive applicability provisions.

Last Action

Subcommittee: Salmon, Townsend, and Warme. S.J. 171.

1/29/2026

Committee Referrals

Veterans Affairs1/27/2026

Full Bill Text

No bill text available