Creating a deduction available against the individual income tax for educational expenses at institutions of higher education for career-related programs and apprenticeship programs, and including retroactive applicability provisions

Where it is now

1. ✓
   Done: IntroducedFebruary 13, 2025
2. ✓
   Done: SubcommitteeFebruary 13, 2025
3. ✓
   Done: Senate committeeFebruary 19, 2025
4. Next: Passes the Senate
5. Next: House committeeFunnel: by March 20, 2026
6. Next: Passes the House
7. Next: To the Governor
8. Next: Signed into law

Became SF 379 → Its progress continues under the new number. Go to SF 379 What’s a funnel?

What’s in it

This bill creates a deduction available against the individual income tax for educational expenses at institutions of higher education and apprenticeship programs. The bill allows an individual income taxpayer to deduct the expenses for instruction at an institution of higher education for career-related programs that do not qualify for college credit, and for participation in an apprenticeship program registered with the Iowa office of apprenticeship under Code chapter 84D. The bill defines “institution of higher education”, “expenses”, and “payment”. The bill applies retroactively to tax years beginning on or after January 1, 2025.

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

Senate subcommittee

Named February 13, 2025. On February 18, 2025 it recommended passage.

• Sen. Adrian Dickey REmail
• Sen. Molly Donahue DEmail
• Sen. Dave Sires REmail

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Iowa Code it changes

Amends§422.7

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

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.