A bill for an act creating the quantum technology tax credit available against the individual and corporate income taxes, and including applicability provisions.

Iowa House Study Bill 130 (HSB130) proposed the creation of a quantum technology tax credit, allowing individuals and corporations to reduce their state income taxes by investing in shared quantum facilities within Iowa. The bill defined key terms such as "consortium," "eligible project," "qualified applicant," and "qualifying fixed capital asset," outlining the criteria for entities to qualify for the tax credit. The bill was introduced on February 5, 2025, and referred to the House Economic Growth and Technology Committee. A subcommittee recommended its passage on February 12, 2025, but the bill did not progress further and was considered dead as of that date. ([legiscan.com](https://legiscan.com/IA/bill/HSB130/2025?utm_source=openai))

While there was no direct media coverage of HSB130, the bill's focus on quantum technology aligns with Iowa's ongoing efforts to support emerging technologies. For instance, in 2022, Iowa issued nearly $44 million in tax refunds to corporations claiming research activities credits, indicating a state interest in fostering technological innovation. ([radioiowa.com](https://www.radioiowa.com/2022/02/18/corporations-claiming-iowas-research-activities-credit-got-44-million-in-refunds/?utm_source=openai)) The introduction of HSB130 suggests a continued commitment to supporting advanced technologies, including quantum computing, which is expected to provide new opportunities in applied physics and other areas of science. ([arxiv.org](https://arxiv.org/abs/1611.02427?utm_source=openai))

There was no direct media coverage or public commentary on HSB130. The bill's lack of progression and eventual failure to pass may reflect limited public interest or support for the proposed tax credit. Additionally, the absence of discussions in public forums suggests a lack of widespread engagement or concern regarding the bill's provisions.