A bill for an act relating to the maximum amount of workforce housing tax incentives available against the individual and corporate income taxes, the franchise tax, the insurance premiums tax, and the moneys and credits tax.

House File 109, introduced in the Iowa General Assembly on January 22, 2025, aims to adjust the maximum amount of workforce housing tax incentives available against various state taxes, including individual and corporate income taxes, the franchise tax, the insurance premiums tax, and the moneys and credits tax. The bill was referred to the House Ways and Means Committee but did not progress further and died in committee.

While specific media coverage on HF109 is limited, proponents of the bill likely argue that increasing workforce housing tax incentives would stimulate the development of affordable housing, attract a skilled workforce, and promote economic growth in Iowa.

Opponents might contend that raising tax incentives could lead to reduced state tax revenues, potentially impacting funding for other essential public services. They may also question the effectiveness of such incentives in achieving the desired housing development outcomes.