Iowa HF27 allows individual income taxpayers to deduct up to $500 for nonathletic school uniforms for students.

Iowa HF27 introduces a deduction for the purchase amount of nonathletic school uniforms for individual income taxpayers. The deduction is limited to $500 and applies to uniforms required for students at both nonpublic and public schools. The bill also includes retroactive applicability, meaning it applies to tax years beginning on or after January 1, 2025.

Iowa HF27 allows individual income taxpayers to deduct up to $500 for nonathletic school uniforms for students.

Iowa HF27 introduces a deduction for the purchase amount of nonathletic school uniforms for individual income taxpayers. The deduction is limited to $500 and applies to uniforms required for students at both nonpublic and public schools. The bill also includes retroactive applicability, meaning it applies to tax years beginning on or after January 1, 2025.