House File 27 - Introduced HOUSE FILE 27 BY FISHER A BILL FOR An Act relating to the deduction of the purchase amount of 1 nonathletic school uniforms for purposes of the individual 2 income tax, and including retroactive applicability 3 provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 1229YH (2) 91 jm/jh
H.F. 27 Section 1. Section 422.7, Code 2025, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 45. a. As used in this subsection, 3 nonpublic school and public school mean the same as defined 4 in section 280.2. 5 b. Subtract the amount paid by the taxpayer to purchase a 6 nonathletic school uniform required to be worn by a student at 7 a nonpublic school or public school, not to exceed five hundred 8 dollars. 9 Sec. 2. RETROACTIVE APPLICABILITY. This Act applies 10 retroactively to January 1, 2025, for tax years beginning on 11 or after that date. 12 EXPLANATION 13 The inclusion of this explanation does not constitute agreement with 14 the explanations substance by the members of the general assembly. 15 This bill relates to the deduction of the purchase amount of 16 school uniforms for purposes of the individual income tax. 17 The bill allows an individual income taxpayer to deduct the 18 purchase amount paid by the taxpayer for nonathletic school 19 uniforms required to be worn by a student at a nonpublic or 20 public school, not to exceed $500. 21 The bill applies to tax years beginning on or after January 22 1, 2025. 23 -1- LSB 1229YH (2) 91 jm/jh 1/ 1