Iowa HF435 creates a tax deduction for gross rent paid for a homestead or mobile home.
Iowa HF435 amends the individual income tax to allow a deduction for gross rent paid at arm’s length for the right of occupancy of a homestead or manufactured or mobile home. This includes rent for land occupied by the mobile home not exceeding one acre. The deduction applies to tax years beginning on or after January 1, 2026.
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