House File 245 - Introduced HOUSE FILE 245 BY SHIPLEY A BILL FOR An Act relating to yoga including the inclusion of yoga 1 practice as a covered service under Medicaid managed 2 care, the creation of an exemption from the computation 3 of net income for the individual income tax of amounts 4 paid for yoga equipment and yoga practice, and including 5 applicability provisions. 6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 7 TLSB 1293YH (3) 88 pf/rh

H.F. 245 DIVISION I 1 MEDICAID MANAGED CARE —— YOGA PRACTICE AS A COVERED SERVICE 2 Section 1. MEDICAID MANAGED CARE —— YOGA PRACTICE AS A 3 COVERED SERVICE. The department of human services shall 4 submit any Medicaid program waiver or state plan amendment 5 necessary to the centers for Medicare and Medicaid services 6 of the United States department of health and human services 7 for approval to include the practice of yoga as a covered 8 service under Medicaid managed care. The waiver or state plan 9 amendment shall request the inclusion of yoga practice as a 10 covered service for Medicaid managed care members when the yoga 11 practice is determined medically necessary by the member’s 12 primary care provider or specialist and yoga instruction is 13 provided by an individual trained and certified as a yoga 14 instructor. The department of human services shall establish 15 the minimum training and certification requirements necessary 16 for a yoga instructor to be a participating provider in the 17 Medicaid program. 18 DIVISION II 19 INCOME TAX DEDUCTION OF YOGA EQUIPMENT AND YOGA PRACTICE 20 EXPENSES. 21 Sec. 2. Section 422.7, Code 2019, is amended by adding the 22 following new subsection: 23 NEW SUBSECTION . 60. Subtract payments for the cost of 24 yoga equipment and yoga practice provided by a yoga instructor 25 trained and certified to instruct yoga, to the extent not 26 otherwise deducted in computing adjusted gross income. 27 Sec. 3. APPLICABILITY. This division of this Act applies to 28 tax years beginning on or after January 1, 2020. 29 EXPLANATION 30 The inclusion of this explanation does not constitute agreement with 31 the explanation’s substance by the members of the general assembly. 32 This bill relates to the coverage of yoga as a Medicaid 33 managed care covered benefit and to the creation of a tax 34 exemption for the costs of yoga equipment and practice. 35 -1- LSB 1293YH (3) 88 pf/rh 1/ 2

H.F. 245 Division I of the bill requires the department of human 1 services to submit any Medicaid program waiver or state plan 2 amendment necessary to the centers for Medicare and Medicaid 3 services of the United States department of health and human 4 services for approval to include yoga practice as a covered 5 service under Medicaid managed care. The waiver or state plan 6 amendment shall request the inclusion of yoga practice as a 7 covered service for Medicaid managed care members when the yoga 8 practice is determined medically necessary by the member’s 9 primary care provider or specialist and yoga instruction is 10 provided by an individual trained and certified as a yoga 11 instructor. The department of human services shall establish 12 the minimum training and certification requirements necessary 13 for a yoga instructor to be a participating provider in the 14 Medicaid program. 15 Division II of the bill creates an exemption from the 16 computation of net income for the individual income tax of 17 amounts paid for yoga equipment and yoga practice provided 18 by an instructor trained and certified to instruct yoga, to 19 the extent not otherwise deducted in computing adjusted gross 20 income. The division applies to tax years beginning on or 21 after January 1, 2020. 22 -2- LSB 1293YH (3) 88 pf/rh 2/ 2