SSB 1119: 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

What it does

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.

Senate subcommittee · named February 13, 2025

• Sen. Adrian Dickey (R) · adrian.dickey@legis.iowa.gov
• Sen. Molly Donahue (D) · molly.donahue@legis.iowa.gov
• Sen. Dave Sires (R) · dave.sires@legis.iowa.gov

Lobbying · 1 for, 0 against

For: Iowa Motor Truck Association

In plain words

1. February 13, 2025Filed in the Senate and sent to the Workforce committee
2. February 13, 2025Senate subcommittee named: Dickey, Donahue and Sires
3. February 18, 2025Subcommittee recommended passing it
4. February 19, 2025Approved by the Senate committee, and given a new number: SF 379