HF 27 (LSB 1229YH (2) 91)

HOUSE FILE 27

BY  FISHER

A 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.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 422.7, Code 2025, is amended by adding the following new subsection:
   NEW SUBSECTION.  45.  a.  As used in this subsection, “nonpublic school” and “public school” mean the same as defined in section 280.2.
   b.  Subtract the amount paid by the taxpayer to purchase a nonathletic school uniform required to be worn by a student at a nonpublic school or public school, not to exceed five hundred dollars.
    Sec. 2.  RETROACTIVE APPLICABILITY.  This Act applies retroactively to January 1, 2025, for tax years beginning on or after that date.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   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.