House File 2768 H-8411 Amend House File 2768 as follows: 1 1. Page 5, line 27, by striking < 6,206,128 > and inserting 2 < 8,606,128 > 3 2. Page 5, line 28, by striking < 132.00 > and inserting 4 < 162.00 > 5 3. Page 6, after line 18 by inserting: 6 < d. Of the moneys appropriated in this subsection, 7 $2,400,000 is allocated to employ additional nursing facility 8 inspectors and assisted living program monitors to perform 9 additional safety inspections. > 10 4. Page 20, after line 24 by inserting: 11 < DIVISION ___ 12 NURSING FACILITIES INSPECTIONS 13 Sec. ___. Section 135C.16, subsection 1, Code 2026, is 14 amended to read as follows: 15 1. In addition to the inspections required by sections 16 135C.9 and 135C.38 , the department shall make or cause to 17 be made such further unannounced inspections as it deems 18 necessary to adequately enforce this chapter . At least one 19 general unannounced inspection shall be conducted for each 20 health care facility , other than a nursing facility, within 21 a thirty-month period. On average, at least one general 22 unannounced inspection shall be conducted for each nursing 23 facility within a twelve-month period. The inspector shall 24 show identification to the person in charge of the facility 25 and state that an inspection is to be made before beginning 26 the inspection. An employee of the department who gives 27 unauthorized advance notice of an inspection made or planned 28 to be made under this subsection or section 135C.38 shall be 29 disciplined as determined by the director, except that if the 30 employee is employed pursuant to the merit system provisions of 31 chapter 8A, subchapter IV , the discipline shall not exceed the 32 discipline authorized pursuant to that subchapter. 33 Sec. ___. Section 135C.38, subsection 1, paragraph a, 34 subparagraph (1), subparagraph divisions (a) and (b), Code 35 -1- HF 2768.4234 (2) 91 sc/ns 1/ 5 #1. #2. #3. #4.

2026, are amended to read as follows: 1 (a) Within two one working days day for a complaint 2 determined by the department to be an alleged immediate 3 jeopardy situation. 4 (b) Within ten five working days for a complaint determined 5 by the department to be an alleged high-level, nonimmediate 6 jeopardy situation. 7 DIVISION ___ 8 LONG-TERM CARE WORKFORCE TAX INCENTIVES 9 Sec. ___. NEW SECTION . 135E.1 Iowa supports direct care 10 professionals relocation tax credit. 11 1. A taxpayer may claim a one-time direct care professional 12 relocation tax credit of three thousand dollars if the taxpayer 13 includes all of the following with the taxpayer’s tax return: 14 a. Evidence that the taxpayer resided in another state prior 15 to residing in Iowa. 16 b. Proof of employment as a direct care professional in Iowa 17 at the time of filing the tax return. 18 c. A written acknowledgment that if the taxpayer does not 19 continue to work at least one thousand five hundred hours 20 per year in Iowa as a direct care professional for three 21 consecutive years after the date the tax return is filed, the 22 taxpayer shall be subject to a pro rata repayment of the tax 23 credit. 24 2. Any credit in excess of the tax liability is refundable. 25 In lieu of claiming a refund, the taxpayer may elect to have 26 the overpayment shown on the taxpayer’s final, completed return 27 credited to the tax liability for the following tax year. 28 3. A person who claims the tax credit under this section 29 shall not be eligible to claim the retention tax credit under 30 section 135E.2 for at least three calendar years following the 31 tax year in which the person claims the tax credit under this 32 section. 33 4. A tax credit certificate issued under this section shall 34 not be transferred to any other person. 35 -2- HF 2768.4234 (2) 91 sc/ns 2/ 5

5. The department of inspections, appeals, and licensing, 1 in consultation with the department of revenue, shall adopt 2 rules pursuant to chapter 17A to administer this section. 3 6. For purposes of this section, “direct care professional” 4 means a person, regardless of job title, who provides 5 supportive services and care to people who are aging, or 6 experiencing illness or disability, and includes but is 7 not limited to personal and home care aides, nursing aides, 8 orderlies and attendants, and home health aides. 9 Sec. ___. NEW SECTION . 135E.2 Iowa supports direct care 10 professionals retention tax credit. 11 1. A taxpayer may claim a direct care professional retention 12 tax credit of two thousand dollars for the tax year beginning 13 January 1, 2027, if the taxpayer includes all of the following 14 with the taxpayer’s tax return: 15 a. Documentation that the taxpayer worked at least one 16 thousand five hundred hours in the immediately preceding tax 17 year as a direct care professional. 18 b. Proof of employment as a direct care professional in Iowa 19 at the time of filing the tax return. 20 c. A written acknowledgment that if the taxpayer does not 21 continue to work at least one thousand five hundred hours 22 per year in Iowa as a direct care professional for three 23 consecutive years following the first day of the calendar year 24 in which the credit is issued, the taxpayer is subject to a pro 25 rata repayment of the tax credit. 26 2. For the tax year beginning January 1, 2030, a taxpayer 27 may be eligible to claim a direct care professional retention 28 tax credit every three calendar years if the taxpayer 29 provides the documentation, proof, and written acknowledgment 30 required under subsection 1 with the claim, and provides 31 documentation that the taxpayer has complied fully with all of 32 the requirements prescribed under subsection 1 for the most 33 recently claimed prior tax credit under this section. 34 3. Any credit in excess of the tax liability is refundable. 35 -3- HF 2768.4234 (2) 91 sc/ns 3/ 5

In lieu of claiming a refund, the taxpayer may elect to have 1 the overpayment shown on the taxpayer’s final, completed return 2 credited to the tax liability for the following tax year. 3 4. A tax credit certificate issued under this section shall 4 not be transferred to any other person. 5 5. The department of inspections, appeals, and licensing, 6 in consultation with the department of revenue, shall adopt 7 rules pursuant to chapter 17A to administer this section. 8 6. For the purposes of this section, “direct care 9 professional” means a person, regardless of job title, who 10 provides supportive services and care to individuals who are 11 aging, or experiencing illness or disability, and includes but 12 is not limited to personal and home care aides, nursing aides, 13 orderlies and attendants, and home health aides. 14 Sec. ___. NEW SECTION . 422.12R Iowa supports direct care 15 professionals relocation tax credit. 16 The taxes imposed under this subchapter, less any credits 17 allowed under section 422.12, shall be reduced by an Iowa 18 supports direct care professionals relocation tax credit 19 allowed under section 135E.1. 20 Sec. ___. NEW SECTION . 422.12S Iowa supports direct care 21 professionals retention tax credit. 22 The taxes imposed under this subchapter, less any credits 23 allowed under section 422.12, shall be reduced by an Iowa 24 supports direct care professionals retention tax credit allowed 25 under section 135E.2. 26 Sec. ___. APPLICABILITY. This division of this Act applies 27 to tax years beginning on or after January 1, 2027. > 28 5. Title page, line 10, after < commission > by inserting 29 < , regulating inspection requirements for nursing facilities, 30 creating a tax incentive for long-term care professionals, and 31 including applicability provisions > 32 6. By renumbering as necessary. 33 -4- HF 2768.4234 (2) 91 sc/ns 4/ 5 #5.