Whereas the Iowa Legislature, through Senate Study Bill #1179 and related bills, has sought to impose a tax on nursing home residents who are the most vulnerable of Iowa’s citizens, And whereas these citizens are usually of limited resources and on limited incomes, and least able to afford such a tax, And whereas the proposed legislation does not specify nor does it define any limit on the extent of the tax, And whereas this constitutes a “Granny Tax” which unfairly imposes the cost of the Medicaid program onto those who are least able to afford the tax or advocate for themselves, And whereas the Democrats who constitute the majority of the Senate Human Resources committee have voted to remove key provisions of this bill intended to limit the use of these funds exclusively to bring in additional federal dollars for the Medicaid program, And whereas the removal of these key provisions indicates their intention to use these tax revenues for alternate purposes, And whereas, in the absence of a Constitutional provision protecting these revenues, future legislative action could “not withstand” the intended purpose of the tax and use these tax dollars for the general support of government, And whereas, this tax will cause an undue burden on the elderly and infirm and hasten their entry into poverty and dependence upon Medicaid for their support, and that this dependence will increase the cost of Medicaid, We the undersigned ask that you oppose Senate Study Bill #1179, and adequately fund the Medicaid program without additional taxes.