IA
Iowa Senate Bill SSB3182
Iowa 2025-2026 Regular Session
Menu
IA

Iowa 2025-2026 Regular Session

Iowa Senate Bill SSB3182

Introduced
3/2/26  

Caption

A bill for an act relating to state finances by modifying the taxes imposed on health maintenance organizations, making transfers from the taxpayer relief fund, making and supplementing appropriations to the department of health and human services, and including effective date, contingent effective date, and retroactive applicability provisions.(See SF 2464.)

Impact

The bill also incorporates provisions for transfers from the taxpayer relief fund to the state general fund, addressing fiscal deficits should the state's net revenue fall below appropriations. Specifically, for fiscal years 2025-2026 and 2026-2027, it mandates the transfer of larger proportions of the taxpayer relief fund than is currently the law, which may help mitigate potential funding shortfalls in critical public services, including health care programs. Furthermore, this legislation includes provisions for supplemental appropriations to the Department of Health and Human Services for the medical assistance program, ensuring that essential health services remain funded amidst changing tax revenues.

Summary

Senate Study Bill 3182 pertains to state finances, specifically focusing on modifications to the taxation of health maintenance organizations (HMOs). The bill proposes to replace the existing premium tax on HMOs, governed by Code chapter 432, with a new health care-related tax defined under chapter 432B. This change aims to ensure that HMOs are taxed on their taxable funds rather than their premiums. The bill specifies that the health care tax will have a rate of 3.5% for part of the 2026 calendar year, decreasing to 0.95% thereafter. This new structure is intended to alter the fiscal landscape for HMOs, potentially affecting their operational costs and, by extension, service offerings to residents.

Contention

Notable points of contention may arise concerning the repeal of existing tax credits previously available to HMOs under the old premium tax system, as HMOs may express concern over increased fiscal burdens and operational adjustments. Additionally, the immediate effectiveness upon enactment of parts of this bill raises questions of administrative readiness and the transition to the new tax framework. Some stakeholders may worry about the implications of these changes on health service availability and costs for consumers in the state as the bill shifts financial responsibilities and revenues.

Companion Bills

IA SF2464

Replaced by A bill for an act relating to state finances by modifying the taxes imposed on health maintenance organizations, making transfers from the taxpayer relief fund, making and supplementing appropriations to the department of health and human services, and including effective date, contingent effective date, and retroactive applicability provisions.(Formerly SSB 3182.)

IA HSB762

Related A bill for an act relating to state finances by modifying the taxes imposed on health maintenance organizations, making transfers from the taxpayer relief fund, making and supplementing appropriations to the department of health and human services, and including effective date, contingent effective date, applicability, and retroactive applicability provisions.(See HF 2739.)

IA HF2739

Replaced by A bill for an act relating to state finances by modifying the taxes imposed on health maintenance organizations, making transfers from the taxpayer relief fund, making and supplementing appropriations to the department of health and human services, and including effective date, contingent effective date, and retroactive applicability provisions. (Formerly HSB 762.) Contingent effective date, effective 03/25/2026, 07/01/2026. Applicability date: 01/01/2026.

Previously Filed As

IA SF2464

A bill for an act relating to state finances by modifying the taxes imposed on health maintenance organizations, making transfers from the taxpayer relief fund, making and supplementing appropriations to the department of health and human services, and including effective date, contingent effective date, and retroactive applicability provisions.(Formerly SSB 3182.)

IA HSB762

A bill for an act relating to state finances by modifying the taxes imposed on health maintenance organizations, making transfers from the taxpayer relief fund, making and supplementing appropriations to the department of health and human services, and including effective date, contingent effective date, applicability, and retroactive applicability provisions.(See HF 2739.)

IA HF2739

A bill for an act relating to state finances by modifying the taxes imposed on health maintenance organizations, making transfers from the taxpayer relief fund, making and supplementing appropriations to the department of health and human services, and including effective date, contingent effective date, and retroactive applicability provisions. (Formerly HSB 762.) Contingent effective date, effective 03/25/2026, 07/01/2026. Applicability date: 01/01/2026.

IA SF641

A bill for an act relating to matters under the purview of the department of health and human services, including administrative services organizations, child foster care, child and dependent adult abuse, internal audit and examination information, and the region incentive fund in the mental health and disability services regional service fund, health maintenance organization's premium tax, and making appropriations and including effective date and retroactive applicability provisions. (Formerly SF 620, SF 582, SSB 1171.) Effective date: 06/06/2025, 07/01/2025. Applicability date: 01/01/2024, 07/01/2024.

IA SF582

A bill for an act relating to matters under the purview of the department of health and human services, including administrative services organizations, child foster care, child and dependent adult abuse, internal audit and examination information, and the region incentive fund in the mental health and disability services regional service fund, health maintenance organization's premium tax, and making appropriations and including effective date and retroactive applicability provisions.(Formerly SSB 1171; See SF 620, SF 641.)

IA SF620

A bill for an act relating to matters under the purview of the department of health and human services, including administrative services organizations, child foster care, child and dependent adult abuse, internal audit and examination information, and the region incentive fund in the mental health and disability services regional service fund, health maintenance organization's premium tax, and making appropriations and including effective date and retroactive applicability provisions.(Formerly SF 582, SSB 1171; See SF 641.)

IA HF1014

A bill for an act relating to matters under the purview of the department of health and human services, including administrative services organizations, child foster care, child and dependent adult abuse, internal audit and examination information, and the region incentive fund in the mental health and disability services regional service fund, health maintenance organization's premium tax, and making appropriations and including effective date and retroactive applicability provisions.(Formerly HF 757, HSB 215; See HF 1042.)

IA HF757

A bill for an act relating to matters under the purview of the department of health and human services, including administrative services organizations, child foster care, child and dependent adult abuse, internal audit and examination information, and the region incentive fund in the mental health and disability services regional service fund, health maintenance organization's premium tax, and making appropriations and including effective date and retroactive applicability provisions.(Formerly HSB 215; See HF 1014, HF 1042.)

IA HF1042

A bill for an act relating to matters under the purview of the department of health and human services, including administrative services organizations, child foster care, child and dependent adult abuse, internal audit and examination information, and the region incentive fund in the mental health and disability services regional service fund, health maintenance organization's premium tax, and making appropriations and including effective date and retroactive applicability provisions.(Formerly HF 1014, HF 757, HSB 215.)

IA HSB784

A bill for an act relating to state government and finances, including by making corrections, and including effective date and retroactive applicability provisions.(See HF 2800.)

Similar Bills

No similar bills found.