Iowa HF2739 modifies taxes on health maintenance organizations, transfers funds from the taxpayer relief fund, and makes supplemental appropriations.

Iowa HF2739 modifies the tax on health maintenance organizations (HMO) by striking the tax on HMO premiums and creating a health care-related tax on HMO taxable funds. The bill defines "taxable funds" to include payments received by an HMO for health care services, insurance, indemnity, or other benefits, and payments made by the HMO to providers. The bill sets different tax rates for different periods in 2026 and subsequent years.

Iowa HF2739 modifies taxes on health maintenance organizations, transfers funds from the taxpayer relief fund, and makes supplemental appropriations.

Iowa HF2739 modifies the tax on health maintenance organizations (HMO) by striking the tax on HMO premiums and creating a health care-related tax on HMO taxable funds. The bill defines "taxable funds" to include payments received by an HMO for health care services, insurance, indemnity, or other benefits, and payments made by the HMO to providers. The bill sets different tax rates for different periods in 2026 and subsequent years.