HF 27: Relating to the deduction of the purchase amount of nonathletic school uniforms for purposes of the individual income tax, and including retroactive applicability provisions

What it does

This bill relates to the deduction of the purchase amount of school uniforms for purposes of the individual income tax. The bill allows an individual income taxpayer to deduct the purchase amount paid by the taxpayer for nonathletic school uniforms required to be worn by a student at a nonpublic or public school, not to exceed $500. The bill applies to tax years beginning on or after January 1, 2025.

Lobbying · 2 for, 3 against

For: Iowa Association of Christian Schools; Iowa Catholic Conference

Against: Rural School Advocates of Iowa; School Administrators of Iowa; Urban Education Network of Iowa

In plain words

1. January 14, 2025Filed in the House and sent to the Ways and Means committee