Bills › 91st General Assembly
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
Topics:Higher educationJobs & workersTaxesIncome taxes
Same legislation: SF 379
Where it is now
- Done: IntroducedFebruary 13, 2025
- Done: SubcommitteeFebruary 13, 2025
- Done: Senate committeeFebruary 19, 2025
- Skipped: Passes the SenateContinued as SF 379
- Next: House committee
- Next: Passes the House
- Next: To the Governor
- 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
AI summary People paying Iowa income taxes can take a deduction for certain education costs. This includes money spent on career-related classes that don't give college credit and costs for registered apprenticeship programs. The change would apply to tax years starting on or after January 1, 2025.1
Read the official explanation
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. On February 18, 2025 it recommended passage.
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
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91st General Assembly