House File 667 - Introduced HOUSE FILE 667 BY GOBBLE A BILL FOR An Act providing an exemption from the computation of net 1 income for the individual income tax of amounts paid for 2 professional development by a teacher, and including 3 applicability provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 2569YH (4) 89 jm/jh

H.F. 667 Section 1. Section 422.7, Code 2021, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 63. Subtract the amount paid for a 3 professional development program as defined in section 272.1 by 4 a teacher holding a practitioner’s license under chapter 272. 5 Sec. 2. APPLICABILITY. This Act applies to tax years 6 beginning on or after January 1, 2022. 7 EXPLANATION 8 The inclusion of this explanation does not constitute agreement with 9 the explanation’s substance by the members of the general assembly. 10 This bill provides an exemption from the computation of 11 net income for the individual income tax of amounts paid for 12 a professional development program by a teacher holding a 13 practitioner’s license pursuant to Code chapter 272. The bill 14 defines “professional development program” as a course or 15 program which is offered by a person or agency for the purpose 16 of providing continuing education for the renewal or upgrading 17 of a practitioner’s license. The bill applies to tax years 18 beginning on or after January 1, 2022. 19 -1- LSB 2569YH (4) 89 jm/jh 1/ 1