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Bill > HF27
IA HF27
IA HF27A bill for an act relating to the deduction of the purchase amount of nonathletic school uniforms for purposes of the individual income tax, and including retroactive applicability provisions.
summary
Introduced
01/14/2025
01/14/2025
In Committee
01/14/2025
01/14/2025
Crossed Over
Passed
Dead
Introduced Session
91st General Assembly
Bill Summary
This bill relates to the deduction of the purchase amount of school uniforms for purposes of the individual income tax. The bill allows an individual income taxpayer to deduct the purchase amount paid by the taxpayer for nonathletic school uniforms required to be worn by a student at a nonpublic or public school, not to exceed $500. The bill applies to tax years beginning on or after January 1, 2025.
AI Summary
This bill allows individual income taxpayers in Iowa to claim a tax deduction for the purchase of nonathletic school uniforms, up to $500, for students attending either public or nonpublic schools. The bill defines "nonpublic" and "public" schools according to existing state code (section 280.2), and amends the state tax code (section 422.7) to create this new tax deduction. By including a retroactive applicability provision, the deduction will be available for tax years beginning on or after January 1, 2025, which means taxpayers can claim this deduction on their future tax returns for uniform expenses incurred during that time. The purpose of the bill appears to be to provide financial relief to families by offsetting the cost of required school uniforms, potentially making school expenses more affordable for parents and guardians.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Introduced, referred to Ways and Means. H.J. 42. (on 01/14/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=HF27 |
| BillText | https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/HF27.html |
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