A bill for an act modifying provisions relating to the additional property tax credit for elderly persons and including applicability provisions.

HF 916 modifies Iowa's property tax credit for elderly residents by expanding eligibility. It removes the income requirement for seniors aged 65 and older who file claims, meaning they qualify regardless of household income (previously only those 70+ with income under 250% of the federal poverty level qualified). The bill directly affects Iowa residents aged 65+ who claim this property tax credit. It applies to claims filed on or after January 1, 2026, changing how the credit is calculated for this age group.