Modifying the tuition and textbook tax credit available against the individual income tax, and including retroactive applicability provisions

Where it is now

1. ✓
   Done: IntroducedFebruary 13, 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 General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

Current law establishes a tuition credit equal to percent of the first $2,000 which the taxpayer has paid to others for each dependent in grades kindergarten through 12, for tuition and textbooks of each dependent who is receiving private instruction or who is attending an elementary or secondary school situated in Iowa, which school is accredited or approved under Code section 256.11, which is not operated for profit, and which adheres to the provisions of the federal Civil Rights Act of 1964 and Code chapter 216 (Iowa civil rights Act of 1965). This bill increases the amount of this tax credit to percent of the first $2,000. The bill applies retroactively to January 1, 2025, for tax years beginning on or after that date.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

Iowa Code it changes

Amends§422.12

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works