Text: HF02484 Text: HF02486 Text: HF02400 - HF02499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.7, Code Supplement 1997, is amended
1 2 by adding the following new subsection:
1 3 NEW SUBSECTION. 35. Subtract up to one thousand dollars
1 4 of the expenses paid for marital counseling provided by a
1 5 marital and family therapist licensed under chapter 154D or
1 6 licensed in another state for which a reciprocal license has
1 7 been issued pursuant to sections 147.44 through 147.54.
1 8 Sec. 2. RETROACTIVE APPLICABILITY. This Act applies
1 9 retroactively to January 1, 1998, for tax years beginning on
1 10 or after that date.
1 11 EXPLANATION
1 12 The bill allows an individual income tax deduction of up to
1 13 $1,000 of the expenses paid for marital counseling. The
1 14 counseling must be provided by an Iowa licensed marital and
1 15 family therapist or a person licensed in another state who
1 16 receives a reciprocal license to provide marital and family
1 17 therapy in Iowa.
1 18 The bill applies retroactively to January 1, 1998, for tax
1 19 years beginning on or after that date.
1 20 LSB 3535YH 77
1 21 mg/cf/24
Text: HF02484 Text: HF02486 Text: HF02400 - HF02499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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