Proyectos de ley › 91.ª Asamblea General
Modifying the tuition and textbook tax credit available against the individual income tax, and including retroactive applicability provisions
Presentado por Rep. Bill Gustoff (R)
Temas:K–12 educationTaxesIncome taxesTax credits & incentives
Dónde está ahora
- Hecho: Presentado13 de febrero de 2025
- Se detuvo: SubcomitéMurió al terminar la Asamblea General
- Sigue: Comité de la CámaraEmbudo: antes del 20 de febrero de 2026
- Sigue: Lo aprueba la Cámara
- Sigue: Comité del SenadoEmbudo: antes del 20 de marzo de 2026
- Sigue: Lo aprueba el Senado
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2026 terminó el 3 de mayo de 2026, 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 Iowa taxpayers who pay for their children's private school tuition and textbooks could receive a larger tax credit. Instead of getting back 25 percent of the first $2,000 spent, families would get 50 percent of that amount. This change applies to certain non-profit schools in Iowa that follow civil rights laws. (Todavía no está traducido al español.)1
Lea la explicación oficial (en inglés)
Current law establishes a tuition credit equal to 25 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 50 percent of the first $2,000. The bill applies retroactively to January 1, 2025, for tax years beginning on or after that date.