Bill > SSB1119

Introduced Session

S.F. _____ 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.

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Other Sponsors (1)

Committee report approving bill, renumbered as SF 379. (on 02/19/2025)

Official Document