A bill for an act establishing a state-based health insurance subsidy, and making an appropriation.

This bill creates a state-funded health insurance subsidy program to help Iowans maintain affordable health coverage after federal subsidies expire in 2026. It establishes a new state fund that will provide financial assistance equal to the value of the federal premium tax credit that would have been available in 2025, ensuring residents do not lose coverage due to the federal funding reduction. The program requires applicants to submit standard health insurance application information including income and immigration status, with subsidies potentially available retroactively from January 1, 2026. State agencies will develop an online application system, and the bill appropriates state funds for the 2026-2027 fiscal year to cover these subsidies until federal credits are restored.