Bills › 91st General Assembly

HF 27Died when the session ended · January 14, 2025

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

Sponsored by Rep. Dean Fisher (R)

Topics:K–12 educationTaxesIncome taxes

Where it is now

  1. Done: IntroducedJanuary 14, 2025
  2. Stopped: SubcommitteeDied when the General Assembly ended
  3. Next: House committeeFunnel: by February 20, 2026
  4. Next: Passes the House
  5. Next: Senate committeeFunnel: by March 20, 2026
  6. Next: Passes the Senate
  7. Next: To the Governor
  8. Next: Signed into law

Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

AI summary People who pay income taxes can deduct up to $500 for the cost of school uniforms. This applies to nonathletic uniforms that a student is required to wear at a public or private school. The change would start for tax years beginning on or after January 1, 2025.1

Read the official explanation

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.

Full bill text2

Iowa Code it changes

Amends§422.7

How the Code works3

Lobbying

2 for · 3 against · 4 undecided · Who →