Proyectos de ley › 90.ª Asamblea General

HF 284Murió al terminar la sesión · 14 de febrero de 2023

Relating to the Iowa educational savings plan trust by excluding from the computation of net income for the individual income tax withdrawals for the payment of qualified education expenses for private instruction, and including retroactive applicability provisions

Temas:K–12 educationTaxesIncome taxes

Dónde está ahora

  1. Hecho: Presentado14 de febrero de 2023
  2. Se detuvo: SubcomitéMurió al terminar la Asamblea General
  3. Sigue: Comité de la Cámara
  4. Sigue: Lo aprueba la Cámara
  5. Sigue: Comité del Senado
  6. Sigue: Lo aprueba el Senado
  7. Sigue: A gobernador(a)
  8. Sigue: Firmado como ley

Murió al terminar la sesión La sesión de 2024 terminó el 19 de abril de 2024, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?

Qué contiene

Resumen con IA People using Iowa's 529 education savings plans would not have to pay state income tax on money withdrawn to pay for private school expenses. These expenses include things like tuition, books, and equipment. This change applies to tax years starting on or after January 1, 2023. (Todavía no está traducido al español.)1

Lea la explicación oficial (en inglés)

This bill relates to the Iowa educational savings plan trust (529 plan) by excluding from the computation of net income for the individual income tax withdrawals for the payment of qualified education expenses for private instruction.3. Under the bill, “qualified education expenses” include expenses described in section 529(e)(3)(A) of the Internal Revenue Code including tuition, fees, books, and equipment. The federal tax treatment of the type of withdrawal described in the bill may differ from the state tax treatment under the bill. The bill applies retroactively to January 1, 2023, and applies to tax years beginning on or after that date.

Texto completo del proyecto (en inglés)2

Lo que cambia del Código de Iowa (Iowa Code)

Modifica§12D.1§422.7

Cómo funciona el Código3

Cabildeo

1 a favor · 0 en contra · 1 indecisos · Quiénes →

Family tree

Earlier and later bills are matched by wording or an identical title.

Tried before

This idea has been filed in an earlier General Assembly. None got through a chamber.

  • HF 580 Relating to the Iowa educational savings plan trust by excluding from the computation of n…
    89th General Assembly · In committee · same title
    Cleared committee
  • SF 433 Relating to the Iowa educational savings plan trust by excluding from the computation of n…
    89th General Assembly · In committee · same title
    Cleared committee

Matched by wording or an identical title.